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Oversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… Counties throughout the State utilize hotels and motels to house a substantial portion of their homeless populations. In … fact, for many rural counties, hotels and motels are the only option as there are no formal shelters. Of the 57 … use of resources to inspect temporary residences to house the homeless. Agency Comments In responding to the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyOversight of Career and Technical Education Programs in New York State Schools
… the Program CTE prepares students to succeed in future careers by introducing them to workplace competencies and … programs offered through the secondary school system align with student goals and the needs of the State labor market. … and respective student enrollments generally do not align with occupations that are most in demand, fastest growing, or …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsOffice of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… who OTDA claims are alive are indeed alive. Recover any funds inappropriately paid to deceased recipients. Establish … payments to deceased individuals. Work with the Office of Unclaimed Funds (OUF) to recover any funds incorrectly reported to the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… a result, the District could have paid more than necessary for goods and services. District officials did not seek separate competition for 35 public work projects totaling almost $3.1 million, as … not submitted to the Director of Facilities (Director) for approval. Payments to vendors totaling $1.3 million were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… Key Recommendations Adopt clear and comprehensive written payroll and personnel policies and procedures governing PTEs … audit boces erie 1 parttime temporary employee payroll …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… Determine whether Onondaga Cortland Madison Board of Cooperative Educational Services (BOCES) officials … investment program or develop procedures for the operation of the investment program in compliance with the Board of Education’s (Board’s) investment policy. Invest available …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementNorth Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… with the law and use a competitive request for proposal (RFP) process when contracting for the annual audit. District … the audit period. Key Recommendations Use a competitive RFP process when contracting for the annual audit and repeat …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … Budgeted appropriations for 2015 totaled approximately $392 million. The County Department of Social Services is …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… of our audit was to evaluate the effectiveness of the procurement process for the period July 1, 2014 through … approximately $51.5 million. Key Finding BOCES’ policy or procurement guidelines do not require the use of competition, … Recommendation Revise its policy to require the use of an RFP process or other appropriate method of soliciting …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingHamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… Determine whether Hamilton Fulton Montgomery Board of Cooperative Educational Services (BOCES) officials … to benefit BOCES operations. Consider all four objectives of a comprehensive investment program – legality, safety, … Determine whether Hamilton Fulton Montgomery Board of Cooperative Educational Services BOCES officials developed …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentVillage of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… Park (Village) officials could take additional steps to increase physical accessibility to programs and services provided at selected Village facilities. Key Findings Of the 575 … Floral Park Village officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… Grand Island (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities. Key Findings Of the 657 … of Grand Island Town officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… whether Franklin-Essex-Hamilton Board of Cooperative Educational Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North Franklin Educational Center (NFEC) capital … whether FranklinEssexHamilton Board of Cooperative Educational Services BOCES officials properly claimed State …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… did not maintain records showing how many people bought tickets or attended all fund-raising events. Key Recommendations Require that the Treasurer … Review and approve bills prior to payment. Ensure that tickets sold at each fund-raising event are properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overClifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… approximately $802,000. Key Findings The District’s LOSAP point system is not consistent with State General Municipal … GML. Key Recommendations Review and amend the District’s point system as necessary to ensure it is consistent with …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mRensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, collected and distributed to … timely. Key Findings RCIDA officials did not ensure all PILOTs were properly billed, collected and distributed. … procedures, including a secondary review, to ensure all PILOTs are billed and distributed accurately. Ensure all …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… report – pdf] Audit Objective Assess whether Town of Clifton Park (Town) officials could take additional steps … provided at selected Town facilities. Key Findings Of the 562 applicable physical accessibility components … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… 37 at the Community Center, such as doors with slower closing speeds. 33 at the Courthouse, such as accessible …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… of Audit The purpose of our audit was to examine the City's internal controls over the Treasurer's Office and … period January 1, 2011 to July 31, 2012. Background The City of Little Falls is located in Herkimer County and has … 4,900 residents. The nine-member Common Council is the City's legislative branch and comprises the Mayor and eight …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … 8, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Oneonta … Town of Oneonta Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operations