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Performance 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-programManagement of Selected Special Revenue Funds
… Funds are raised primarily through the sale of distinctive license plates in support of the specific causes. More … been expended. The funds can also receive grants, gifts, or bequests, although this has resulted in only one $10 … Donors who participate in the distinctive license plate registration program do so to support a specific cause and …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsEffectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has been in ensuring that the resulting Office of Information Technology Services (ITS) clusters operate … Determine how effective the IT Transformation process has been in ensuring that resulting Office of Information Technology Services clusters operate …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOversight of Student Immunization in Schools
… of Health (DOH) and State Education Department (SED) are following the State’s public health procedures to ensure New York’s schools are adequately preventing, and are prepared to respond to, outbreaks of vaccine-preventable … of Health DOH and State Education Department SED are following the States public health procedures to ensure …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsOversight of School Fire Safety Compliance
… Purpose To determine if the State Education Department (Department) is providing … schools comply with fire safety provisions established in State Education Law, the State Uniform Fire Prevention and Building Code, and … To determine if the State Education Department is providing effective oversight …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceTown of Cohocton – Procurement (2025M-13)
… Period January 1, 2023 – January 31, 2025 Understanding the Program Generally, municipal purchases should be made in the best interest of the taxpayers. One of the best methods for … and services are acquired in a cost-effective manner is to seek competition that is often required by New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Town of Spencer – Disbursements (2025M-35)
… the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law.Our methodology …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Village of Addison – Payroll (2024M-12)
… investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Village of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer (Village) officials pay salaries, wages and separation … from service, represent significant costs for the Village. For the 2024-25 fiscal year, the Village’s budgeted … Village officials paid salaries and wages as authorized but …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Village of Addison – Board Oversight (2024M-8)
… Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the former …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Management of the Student-School Matching Algorithm
… Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm used in high school admissions. 1 The audit covered selected high … 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-algorithmTown of Leicester – Financial Management (2025M-2)
… to unrealistically estimate revenues and appropriations in the adopted budgets. The Board did not correct the deficiencies noted in our prior audit ( Budgeting and Financial Oversight … the water fund had a deficit fund balance of $80,597. We project that the Town will have small operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Village of Leicester – Financial Management (2025M-7)
… [read complete report – pdf] Audit Objective Did the Village of Leicester (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period June 1, 2021 – January 16, 2025 … The Board did not effectively manage the Villages fund …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Oversight of Select High-Technology Projects (Follow-Up)
… the largest cleanroom facility in the nation. New York’s Green CHIPS program also offers up to $10 billion in economic incentives for environmentally friendly “Green CHIPS” semiconductor manufacturing and supply chain …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followOversight of the Educational Opportunity Program
… were for unallowable goods or services, such as for bowling events and amusement park visits. Documentation for …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programAdministration of Non-Competitive and Limited-Competition Contracts
… Children's Services (ACS) properly awarded, extended, and renewed non-competitive and limited-competition contracts … sufficient oversight of contractor performance. Officials renewed or extended contracts with some vendors that had poor … for Childrens Services ACS properly awarded extended and renewed noncompetitive and limitedcompetition contracts …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsCity of Cohoes – Purchasing (2014M-192)
… March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The … Key Findings The City’s procurement policy was adopted in 2000 and has not been updated to keep it current. Numerous … or purchased from State contracts as per General Municipal Law, and others did not receive competitive quotations as per …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Oversight of Procurements and Loan Programs
… waste management facility, a fiber-optic network, and a water/sewer facility. DANC’s operations provide services to … respectively. During our audit period, DANC also received payments on a total of 70 loans it had awarded for various …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsQuality of Internal Control Certifications (Follow-Up)
… their certifications on time, answered all the questions with the appropriate level of detail, and maintained documentation supporting the answers given. The 12 audits were performed at the following … and Historic Preservation (OPRHP) (2012-S-49) Office for People with Developmental Disabilities (2012-S-44) Office …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followCity of Albany – Payroll (2015M-110)
… Purpose of Audit The purpose of our audit was to review the City’s payroll operations for the period January 1, 2013 through September 30, 2014. Background The City of Albany is located in Albany County and has a population of approximately 99,000. The City is governed by an elected 16-member Common Council. …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110