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Town of Windsor – Financial Management (2025M-24)
… to the Board’s budgeting practices, officials: Generated net operating surpluses totaling nearly $2.7 million instead …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Mental Health: Inpatient Service Capacity
In recent years, the prevalence and estimated numbers of New Yorkers living with any mental illness have increased, according to the State Office of Mental Health (OMH) and the federal Substance Abuse and Mental Health Services Administration’s National Survey on Drug Use and Health.
https://www.osc.ny.gov/files/reports/pdf/mental-health-inpatient-service-capacity.pdf2023 Annual Financial Report of the New York Environmental Protection and Spill Compensation Fund
The report includes: a description of the costs and damages paid by and recovered for the Fund; the monies spent pursuant to Section 186 (including amounts spent for oil spill prevention, training activities and equipment purchased), and the economic and environmental impacts on the State.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2023.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2021-F-3) 30-Day Response
To follow up on the actions taken by officials of the Department of Motor Vehicles to implement the recommendations contained in our audit report Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3-response.pdf2024 Annual Financial Report of the New York Environmental Protection and Spill Compensation Fund
The report includes: a description of the costs and damages paid by and recovered for the Fund; the monies spent pursuant to Section 186 (including amounts spent for oil spill prevention, training activities and equipment purchased), and the economic and environmental impacts on the State.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2024.pdfCitywide Payment Services and Standards – Controls Over Payments (2022-N-2)
To determine whether the New York City Department of Finance (DOF) Citywide Payments Services and Standards (CPSS) unit has controls in place to ensure that payments received by and processed on behalf of agencies are correctly matched with receivables and that agencies are appropriately advised ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n2.pdfCybersecurity Risk Mitigation – Part 2
This webinar will build on the lessons learned about the risk management process in Part 1 of this series, and discuss possible vulnerabilities in information systems, threats that attackers may use to exploit those vulnerabilities, and internal and security controls that can be implemented to help.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-risk-mitigation-101624.pdfIX.4 Establish & Maintain Federal Grants in SFS for Onboarding Agencies – IX. Federal Grants
… considered to be “Onboarded” agencies. Effective April 1, 2021 the Department of Labor (DOL) and Department of … in the SFS as detailed above, it becomes available for budget transactions. Based on the available grant award … to request a budget tolerance if they plan to use the cost allocation functionality and can demonstrate a need. All …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4-establish-maintain-federal-grants-sfs-onboarding-agenciesProblem Gambling Treatment Program (Follow-Up)
… of implementation of the two recommendations included in our initial audit report Problem Gambling Treatment Program ( 2018-S-39 ) . About the Program The Office of Addiction Services and Supports (OASAS) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followSherman Central School District – Claims Audit (2024M-92)
… Key Findings The claims auditor does not meet the Board of Education’s (Board) minimum qualifications for the … she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not … a District official, historically the Board appoints one of the District’s administrative assistants to the position, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Pavilion Central School District – Claims Audit (2024M-108)
… officials paid more for goods and services than necessary. Of the 324 claims we reviewed totaling approximately $1.4 … 152 claims totaling more than $1 million did not have documentation to demonstrate that officials complied with the … that, if implemented, will improve the effectiveness of the District’s claims audit process. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… physical accessibility for the 103 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… complete report – pdf Audit Objective Determine whether the Village of Holley (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Village of Skaneateles – Claims Auditing (2024M-68)
… could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… at the Veterans of Foreign Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Town of Alden – Town Clerk/Tax Collector (2024M-106)
… Key Findings The Clerk did not properly record, deposit, remit or report collections. As a result, … and the misuse of funds increases significantly. Properly deposit all real property tax collections in accordance with New York State Town Law (Town Law) Section 35. Deposit all Clerk fees in accordance with Town Law Section …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 percent) totaling $763,413 required by School … not approve, and the Board Treasurer did not review any of the 35 charges tested, totaling $9,126.Also 28 out of 35 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Identifying Fiscal Cliffs in New York City’s Financial Plan
… updated December 23, 2024 PDF Version Recent updates to New York City’s financial plan include one-time funding for some …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planSecurity Self-Assessment: Questions – Information Technology Governance
… as necessary? Yes No N/A List policies, their (physical or electronic) locations and the dates adopted and … notification of affected individuals? Physical Controls 11a Is physical access to IT system resources including servers, …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsHeat and Hot Water Complaints
… Objective To determine whether the New York City (NYC) Department of Housing Preservation and … insufficient heat can cause fires and pollute indoor air. HPD is the nation’s largest municipal housing …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaints