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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 … firms in targeted industries. To receive the credits, over a 10-year period, the firms must create and maintain specific … would have received $358,329 less in tax credits. For two of the four revisions, ESD could not provide evidence …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programManagement of Selected Special Revenue Funds
… Purpose To determine whether the Department of Health (Department) is effectively managing selected special revenue funds to ensure the funds are spent timely and for their … To determine whether the Department of Health Department is effectively managing selected special …
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 efficiently and whether the … Determine how effective the IT Transformation process has been in ensuring that …
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
… and monitoring. Our audit did not include a review of compliance issues for schools operating within New York … activities. Each public, private, charter, and Board of Cooperative Educational Services (BOCES) school building … Department. The Department also issues a Certificate of Occupancy (CO) annually to each BOCES, public, and charter …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceTown of Cohocton – Procurement (2025M-13)
… [read complete report – pdf] Audit Objective Did Town of Cohocton (Town) officials make purchases in accordance with Town policy, statutory requirements and good business practices? Audit Period January 1, 2023 – … municipal purchases should be made in the best interest of the taxpayers. One of the best methods for helping ensure …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Town of Spencer – Disbursements (2025M-35)
… An effective claims audit process can help ensure that tax dollars are spent properly, efficiently and in the best …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Village of Addison – Payroll (2024M-12)
… Clerk-Treasurer 1 accurately paid wages and leave benefits for the nine full-time individuals employed as of March 19, … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Village of Herkimer – Payroll (2025M-37)
… time records were maintained? Audit Period June 1, 2022 – December 20, 2024 Understanding the Program Employee …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Village of Addison – Board Oversight (2024M-8)
… enabled the former Clerk-Treasurer to abuse her position for personal gain. As a result of the Comptroller’s audit … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Management of the Student-School Matching Algorithm
… MySchools randomly generates and assigns each student a lottery number. The lottery number as well as how the applicant ranks the school … and the number of available seats for the school program are factors in determining student matching to a given …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmTown of Leicester – Financial Management (2025M-2)
… in the town-wide (TW) and town-outside-village (TOV) funds that as of January 1, 2024 were sufficient to fund the … fund balances in the general and highway TW and TOV funds. Recommendations The audit report includes nine …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Village of Leicester – Financial Management (2025M-7)
… interest income, real property taxes, State aid and sales tax, while the water fund is funded primarily with metered …
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)
… included in our initial audit report, Oversight of Select High-Technology Projects (Report 2017-S-60 ). About the … or expanding in New York. According to ESD officials, high-technology (high-tech) sectors are highly valued targets of economic …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followOversight of the Educational Opportunity Program
… for, among other things, ensuring that EOP funds are used in a manner consistent with both the Guidelines and the State … and served 5,969 EOP participants. Expenditures for EOP in State fiscal year 2023-2024 totaled $38.6 million. Key … Key Recommendations Ensure that campuses participating in EOP are using EOP funds for allowable purposes under the …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programAdministration of Non-Competitive and Limited-Competition Contracts
… some cases, the health and safety of children were placed at risk. ACS officials did not always register contracts in a …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsCity of Cohoes – Purchasing (2014M-192)
… of our audit was to examine the City’s purchasing process for the period January 1, 2013 through March 31, 2014. … and six elected councilpersons. Budgeted appropriations for fiscal year 2014 total approximately $18.2 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Oversight of Procurements and Loan Programs
… (DANC) provided adequate oversight of its procurements and loan programs in accordance with the Public Authorities Law (Law) for the period April 1, … DANC provided adequate oversight of its procurements and loan programs in accordance with …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsQuality of Internal Control Certifications (Follow-Up)
… their 2011-2012 Internal Control Certifications submitted to the Division of the Budget (DOB). We examined whether … (OWIG) (2012-S-42) The objective of our follow-up was to determine the degree of implementation by each agency in … audit reports concluded that improvements were needed to the quality of Internal Control Certifications at 10 of …
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 … for unused vacation time without adequate leave records to support the payroll calculations. The City’s payroll …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110