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Oversight of Homeless Shelters (Follow-Up)
… and Disability Assistance (OTDA) administers programs for the State’s low-income residents and provides leadership, … housing units, and hotels and motels—and is responsible for administering a system of supervision, inspection, and … $2.2 billion in gross claims to OTDA for homeless housing reimbursement, an increase of 38%—or $600 million—from the …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Time and Attendance Practices … found that the Department’s overtime process could result in the payment of unauthorized and/or excessive overtime … were assigned to the fire watch spent long periods of time in one area instead of patrolling the entire building, as …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… not yet developed a written, comprehensive statewide plan for implementing the Program that includes progressive …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followLehman College – Controls Over Bank Accounts (Follow-Up)
… of implementation of the four recommendations included in our initial report, Lehman College: Controls Over Bank … was a Certificate of Deposit account (totaling $65,034). In addition, of the 72 payments (totaling $1,248,139) from … over $1 million. These findings point to weaknesses in the monitoring of bank accounts, which increase the risk …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followSUNY Bulletin No. SU-155
… On December 18, 2008, close of business, OSC will insert a new row to automatically cancel Deduction Code 405. A new row will be inserted into the affected employees’ … Code 405 to the existing Code 404 amount to determine the new Code 404 biweekly deduction amount. The goal amount will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-155-automated-transfer-deduction-code-405-tiaa-special-annuityCity of Newburgh – Budget Review (B6-14-25)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … which provided the City with minimal flexibility to address revenue shortfalls or unforeseen expenditures. The …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… specifies the purchase date, amount, location, reason, item description, and the purchaser’s name. However, this … the provision of bonding insurance for any Board member, official or employee responsible for using credit cards. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255County of Rockland – Budget Review (B6-16-19)
… expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The County …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Benefit Eligibility Assessment Process (Follow-Up)
… Purpose To determine the extent of implementation of the three … procedures. We also determined that changes were necessary to reduce the number of overturned HRA determinations and … describe the case resolution. Key Finding OTDA and HRA have made significant progress in addressing the issues …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followState Agencies Bulletin No. 770
… veterans, and recognize eligible employees for excellence in the provision of such services, or for having made demonstrable improvements in the provision of services to veterans. Refer to Veterans’ … Awards are not pensionable and will not be included in the calculation of overtime. Effective Date(s) Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsSelected Aspects of the Migrant Education Program (Follow-Up)
… several of the strategies the Program plans to implement are scheduled to begin with the 2016-2017 school year. Of … were partially implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followSandy Creek Central School District – Cafeteria Operations (2016M-354)
… Purpose of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for … average annual operating deficit would have increased to almost $179,000. Key Recommendations Complete a … for increasing revenues and decreasing expenditures to a level that allows the school lunch fund to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… years’ budgets, the full amount appropriated was not needed because the District’s budgeting practices … $3 million over the legal limit. The District did not have a Board-adopted policy to communicate the purpose of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… appropriations for the 2015-16 fiscal year were $36.9 million. Key Findings As of June 30, 2015, the District had … for post-employment benefit liabilities totaling over $7.1 million when there is currently no authority to reserve funds … plans to use appropriated fund balance totaling $2.43 million from 2012-13 through 2014-15. Instead, 67 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mTown of Norwich – Justice Court (S9-14-3)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted … is the governing body responsible for overseeing the Town’s financial activities, including the Court’s general …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Highland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2010 through June 30, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358DiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… today that his office will conduct a follow up review of the state Department of Health (DOH) after an audit released in March 2022 exposed weaknesses in DOH’s ability to address the COVID-19 pandemic in nursing homes. “Families …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresWoodbourne Fire District – Board Oversight (2023M-98)
… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Town of Hamburg - Finance Office (2023M-109)
… report – pdf] Audit Objectives Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Village of Walton – Bio-Digester Capital Plan (2016M-378)
… if the potential users discontinue operations or opt not to use the bio-digester, the Village will continue to … design. At the conclusion of our audit fieldwork, they had not formally accepted this grant. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378