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Town of Saranac – Town Clerk Operations (2019M-33)
… and charged with falsifying business records in the first degree, corrupting the government in the fourth degree and official misconduct. On December 14, 2021, the … to Attempted Falsifying Business Records in the second degree. Key Recommendations Record receipts for all …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Town of Canton - Compensation and Benefits (2018M-159)
… Supervisor re-allocated and collected additional salaries for bookkeeping duties totaling $73,794 from April 2015 … authorization. In August 2017, he reimbursed the Town for these extra payments and the Town paid $58,858 to the Supervisor’s wife for services she provided during this period. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… Findings The Board adopted insufficient credit card and meal reimbursement policies and did not enforce the … The Board should update the credit card and meal reimbursement policies and enforce the procurement …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Oversight of the Pesticide Reporting Law
… research projects. The Department, in cooperation with Cornell University (Cornell), operates the pesticides sales and application database. Each year, the Department and Cornell receive data covering more than 7 million pesticide …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawOversight of the STEM Incentive Program
… Incentive Program (Program) to ensure recipients are in compliance with the Program rules and regulations, and … Program provides a full tuition scholarship to State high school graduates who pursue a STEM degree and agree to work … must meet multiple eligibility requirements for the award, both before and after receiving it. Key eligibility …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programOversight of the Title Insurance Industry
… Financial Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers … for regulating all insurance in New York State, including title insurance. Title insurance protects the property owner and mortgage … of Financial Services adequately monitors the States title insurance industry …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryEnforcement of the Mitchell-Lama Surcharge Provisions
… Our audit focused on the income affidavits submitted for the 2012 calendar year, the most recent year for which … DHCR had verified affidavits at the time of our audit in 2017. Background The Mitchell-Lama program was created in … development. Tenants who do not pay surcharges are not paying their required share, and this has an impact on other …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsOversight of the Agricultural Assessment Program
… annual per-acre Agricultural Assessment Values that local assessors and boards of assessors use to compute agricultural property assessments … AAV for soil groups, aquaculture, and farm woodland. Local assessors determine whether land is eligible for the …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programPerformance of the Excelsior Jobs Program
… Purpose To determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements … all tax credit calculations are correct before issuing a Certificate of Tax Credit. OSC Response to Agency Comments to … Determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programEffectiveness of the Information Technology Transformation
… underway. Such assessment should be completed in a most timely manner. Further, we encourage ITS to establish …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationManagement of the Student-School Matching Algorithm
… Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm … district, NYCPS (formerly the New York City Department of Education) provides primary and secondary education to … Public Schools NYCPS adequately managed selected aspects of the admissions process and the studentschool matching …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmOversight of the Educational Opportunity Program
… for unallowable goods or services, such as for bowling events and amusement park visits. Documentation for the three other transactions, …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programOversight of the Early Intervention Program
… To determine whether the New York State Department of Health (Department) is effectively administering the Early … and ensuring equitable and timely access to services for children across the State. The audit covered the period … or disability, their early years provide a critical window of opportunity to intervene. Research shows that the earlier …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programOversight of the Farm-to-School Program (Follow-Up)
… and covering the period January 1, 2016 through October 20, 2020, found the Department needs to improve monitoring of …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followImplementation of the Security Guard Act
… Objective To determine whether the Department of State (Department) is adequately monitoring and enforcing … the requirements for security guards under the Security Guard Act. The audit covered the period from April 1, 2016 to November 23, 2020. About the Program Article 7-A of the General Business Law – referred to as the Security …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actVillage of Oyster Bay Cove – Claims Audit (2022M-114)
… Conduct a deliberate and thorough audit of claims prior to payment. Claims paid before audit should be limited to those authorized under Village Law and presented at the …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Town of Butternuts – Highway Facility Capital Project (2021M-94)
… Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the … change order, which should have been competitively bid in accordance with New York State General Municipal Law … action. Appendix C includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… did not contract for an independent audit of its 2017 records as required by law. Certain Treasury duties were … of debit cards. Obtain an annual independent audit of the records. Ensure the Treasurer controls the disbursement of …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… and did not adopt or enforce key financial policies. As a result: The Treasurer lacked guidance to adequately perform … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155