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Grand Island Central School District – Network Access and Application User Permissions (2022M-120)
Determine whether Grand Island Central School District (District) officials adequately secured access to the network and properly managed user permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/grand-island-central-school-district-2022-120.pdfOswego City School District - Separation Payments - (2021M-194)
Determine whether Oswego City School District (District) officials calculated separation payments to certain District employees in accordance with Board-approved employment contracts or collective bargaining agreements (CBAs).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-2021-194.pdfGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
Determine whether Greenwood Lake Union Free School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenwood-lake-2021-147.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2021
During this COVID-impacted year, OSC continues to advance its efforts to use data analytics in cost-effective ways to streamline and improve its auditing and oversight capabilities.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2021.pdfBet on the Farm: Farmland Protection as a Strategy for Economic Growth and Renewal, October 2010
New York State's Farmland Protection Program was created in 1992 to preserve high quality working farmland and to reduce pressures on farm families to sell the
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-farmland-protection-2010.pdfUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on the Gavras Center’s CFRs for the fiscal year ended June 30, 2021, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2020. About the Program … Manual, as follows: $283,756 in in-kind donations (donated rent) for the Gavras Center’s use of the building owned by …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… accordance with established policy guidelines (guidelines) and ensured businesses complied with loan agreements. Key … from the Program in accordance with established guidelines and did not ensure businesses complied with their agreements. … One loan exceeded the allowance by $37,500 or 100 percent and the second by $15,710 or 76 percent. Officials did not …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… Key Findings The water and sewer infrastructure are in disrepair and the Board did not develop a comprehensive, …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
Determine whether Town of Riverhead (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/riverhead-town-P7-23-25.pdfSelected Aspects of Toll Collections (2022-S-15) 180-Day Response
To determine whether the New York State Thruway Authority ensures that efforts are made to identify, bill, and collect tolls that are due.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s15-response.pdfTown of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
Determine whether the Town of Vestal (Town) former police chief’s (former chief) separation agreement and related “severance” payments were supported and accurately paid.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/vestal-town-2023-58.pdfCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
Determine whether Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services (BOCES) officials maintained complete and accurate capital asset records.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/cattaraugus-allegany-erie-wyoming-board-of-cooperative-educational-services.pdfTown of New Castle – Recreation Department Cash Receipts (2020M-19)
audit, town, New Castle, cash receipts
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/new-castle-2020-19.pdfEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
To determine whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s27.pdfVillage of Lake Placid – Sexual Harassment Prevention Training (s9-23-15)
audit, statewide, village, lake placid
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/lake-placid-village-s9-23-15.pdfTown of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
audit, statewide, town, hyde park
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hyde-park-town-s9-23-12.pdfCity of Glens Falls – Sexual Harrasment Prevention Training (S9-23-04)
audit, city, statewide, glens falls
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/glens-falls-city-s9-23-04.pdfTown of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
audit, town, statewide, new hartford
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/new-hartford-town-s9-23-11.pdf