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Railroad Bridge Inspection Program (Follow-Up)
… pending legislation referred to as the Rail Safety Act of 2016, which has passed the Assembly and Senate and is …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… the extent of implementation of the recommendation in our initial audit report, New York City School-Based … supplies. Ten of the 11 SBHCs sampled had shortages in various medication categories (907 out of 2,298.25 units … end of the school year. Key Finding DOH has made progress in addressing the issues identified in our initial report. …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andBenefit Eligibility Assessment Process (Follow-Up)
… the Office of Temporary and Disability Assistance’s (OTDA) Fair Hearing process was used only as necessary. The audit … through September 30, 2013. We found that HRA applied a fair and consistent assessment process when determining … and costly, and in some cases unnecessary, OTDA Fair Hearings. These hearings were unnecessary because the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followReview of Credit Card Expenses at Finger Lakes DDSO
… 1,500 persons with developmental disabilities living in 150 group homes across eight counties. Employees at each … of the State and its taxpayers and promote fairness in contracting. Key Findings The Finger Lakes DDSO did not … more than $1 million, gave one vendor an unfair advantage in obtaining the state’s business and overpaid for hundreds …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoVillage of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of Suffern is located in … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Genesee County – Court and Trust Funds (2024-C&T-7)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and … of duties and lack of written policies and procedures for scholarship funds allowed the former Central Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andCopiague Fire District– Mechanic Shop Operations (2021M-93)
… (Board) and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded … equipment for personal business. We observed the senior mechanic fixing six privately-owned vehicles during normal … on some of these days. Over a 34-month period, the senior mechanic was paid $40,971 in overtime. The Board also …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Port Jervis City School District – Financial Condition (2022M-152)
… and appropriated $4.8 million of fund balance that was not used. As of June 30, 2021, maintained a recalculated surplus … $23.6 million, exceeding the 4 percent statutory limit by 26 percentage points or $20.4 million. We project that the … surpluses. Ensure that designated reserve funds are used to fund related expenditures. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Town of Danby – Claims Processing and Procurement (2022M-127)
… complete report – pdf] Audit Objective Determine whether the Town of Danby (Town) Board (Board) sought competition when procuring goods and services and audited claims prior to payment. Key Findings The Board did not always seek competition when procuring … Determine whether the Town of Danby Town Board Board sought competition when …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Village of Port Jefferson – Justice Court Operations (2020M-56)
… 10 months later. Code enforcement did not account for all tickets issued or voided. These findings were referred to … Board should ensure that code enforcement accounts for all tickets, and that it reconciles its records with the Court’s. …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… 2021 filed and the 2023 budget prepared by an accounting firm. Transparency was impaired because the Town’s AFRs were …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… funds from the Company’s insurance provider and consult with legal counsel regarding other available remedies. Ensure … public accountant, as required. Company officials agreed with our findings and indicated they initiated corrective …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… checks. Properly sign checks; instead, a rubber signature stamp was used, which is not permitted. Review the canceled … Key Recommendations Stop the practice of using a signature stamp for the Supervisor’s signature, and have Town checks …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41City of Salamanca – Employee Benefits (2023M-96)
… One payment totaling approximately $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual review performed by the individual who … risk that an improper payment could have been made based on inaccurate leave accrual records. These exceptions …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… – pdf] Audit Objective Determine whether the Town of Wilson (Town) officials properly procured, monitored and … Determine whether the Town of Wilson Town officials properly procured monitored and …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Town of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and … a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. … of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Miller Place Fire District – Credit Cards (2024M-58)
… Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for … Key Findings The Board did not always ensure that credit card charges were properly approved, supported and for … by the Board. Commissioners approved and audited their own credit card charges totaling $14,544 and 25 charges totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Village of Sloan – Clerk-Treasurer (2024M-109)
… also did not provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may have made financial decisions with inaccurate and out-of-date … reviewed bank reconciliations these inaccuracies would have been identified and corrected. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Rye City School District – Payroll (2024M-2)
… overtime. We analyzed the overtime paid to 15 employees with the highest overtime charges for their positions for the … and monitor overtime costs. District officials disagreed with certain aspects of our findings but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2