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Town of Varick – Water and Sewer Operations (2021M-46)
… with our findings. Appendix B includes our comments to issues raised in the Town’s response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Belfast Central School District – Reserve Funds (2021M-135)
Determine whether the Belfast Central School District District Board of Education Board and District officials properly established and used reserve funds and maintained them at reasonable levels
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135City of Lackawanna – Network Management and Internal Controls (2021M-215)
Determine whether City of Lackawanna City officials properly implemented information technology IT security controls to safeguard the network against unauthorized access or disruption
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215City of Fulton – Capital Projects (2021M-184)
… Correct the accounting errors and close completed projects in a timely manner. City officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Town of Pulteney – Information Technology (2021M-28)
… report - pdf] Audit Objective Determine whether Town of Pulteney (Town) officials adequately safeguarded Town … a comprehensive IT contingency plan to minimize the risk of data loss or suffering a serious interruption of services. Monitor the use of IT resources or provide IT …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… School District (District) officials implemented adequate internal controls to ensure that non-payroll disbursements … signature was used by another employee to sign checks. The claims auditor did not approve medical, vision, and dental insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsEast Meredith Rural Fire District – Financial Activities (2021M-26)
… the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls … the East Meredith Rural Fire Districts District Board of Fire Commissioners Board established adequate controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Beacon City School District – Information Technology (2023M-143)
… potentially be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control … the oldest of which was last used to log into the network in October 2017 as of September 21, 2021. The accounts … Recommendations Disable unneeded network user accounts in a timely manner and periodically review network user …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Town of Albion – Financial Management (2021M-29)
Determine whether the Town of Albion Town Town Board Board developed and monitored realistic and structurally balanced budgets
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Housing for Seniors
… the creation and preservation of affordable housing for low-, moderate-, and middle-income New Yorkers. HPD and HDC … for senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal Section 202 …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsOversight and Enforcement of the Rechargeable Battery Law
… Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable … Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries. The audit covered … the Department has taken almost no action since 2014 to ensure these manufacturers are compliant with the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawEfficiency of Warehouse Space (Follow-Up)
… OGS had reduced leased warehouse space by 434,266 square feet and realized a cost savings of $1,699,020; however, OGS …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followArtificial Intelligence Governance
… and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have been using AI to aid their operations. For example, the NYC Police Department (NYPD) uses AI to power its facial … four City agencies: NYPD, ACS, Department of Education (DOE), and Department of Buildings (DOB). Based on our survey …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceOversight of Child Protective Services
… cases through September 2022. About the Program The New York State Child Protective Services Act of 1973 was … rehabilitative services. OCFS’ mission is to serve New York’s public by promoting the safety, permanency, and … (PQI) process in January 2020. The process involves case reviews by a dedicated team to improve consistency, with a …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesFacility Planning Bureau Project Review (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Facility Planning Bureau Project Review 2018S2
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followCompliance With Payment Card Industry Standards (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Compliance With Payment Card Industry Standards Report 2018S61
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-payment-card-industry-standards-followReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Reimbursement of Homeless … is one of the largest providers of homeless services in Onondaga County with a 192-bed capacity for emergency shelter services. In order to effectively evaluate whether costs are eligible …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followCOVID-19 Causes Big Financial Hit to NYC Arts, Entertainment and Recreation Industry
… Trends and Impact of COVID-19 Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/02/covid-19-causes-big-financial-hit-nyc-arts-entertainment-and-recreation-industryReview of the Enacted Budget: State Fiscal Year 2021-22
… to generate $3.7 billion in SFY 2021-22, growing to $4.8 billion by SFY 2024-25. Increases to the corporate … 2020, compared to the initial DOB forecast of a decline of 8.0 percent. FIGURE 1 – Comparison of U.S. Quarterly 2020 … $25 million Source: NYS SFY 2021-22 Enacted Budget Revenue Article VII Bill (S.25090-C/A. 3009-C) Based on preliminary …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22