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Town of Virgil – Board Oversight (2015M-40)
… The Board did not ensure that adequate controls were in place over the billing and collecting of water and sewer … The Board did not ensure that adequate controls were in place over the Town’s fuel use. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Town of Rush – Board Oversight (2014M-193)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for … million. Key Findings The Board did not audit claims prior to payment during fiscal years 2012 and 2013. The Board did … The purpose of our audit was to examine the Boards oversight of financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Murray – Capital Projects (2014M-086)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for … Oversee and monitor the work of the accounting firm to ensure that accounting records are complete and accurate. … The purpose of our audit was to review the Supervisors financial records and reports for …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Lewis – Highway Purchases (2014M-103)
… Purpose of Audit The purpose of our audit was to review the Highway Department’s purchasing practices … The purpose of our audit was to review the Highway Departments purchasing practices …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103XI-A.1.A Separation of Duties – XI-A. Purchasing
… Section Overview and Policies: According to the Standards for Internal Control in New York State … various employees and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to various functions within an agency. The procure-to-pay …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesAssessment and Collection of Selected Fees and Penalties (Follow-Up) (2014-F-19), 30-Day Response
We have followed up on the actions taken by the officials of the Department of Labor (Department) to implement the recommendations contained in our audit report
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f19-response.pdfCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
Determine whether financial information was made available to the City Council and City officials for the effective management of operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/mount-vernon-2020-96.pdfTown of Fayette - Long-Term Planning and Information Technology (2019M-234)
Determine whether the Board established adequate long-term plans which appropriately addressed the Town’s operational and capital needs and funding sources.
https://www.osc.ny.gov/files/local-government/audits/pdf/fayette-2019-234_0.pdfTown of Fayette - Long-Term Planning and Information Technology (2019M-234)
Determine whether the Board established adequate long-term plans which appropriately addressed the Town’s operational and capital needs and funding sources.
https://www.osc.ny.gov/files/local-government/audits/pdf/fayette-2019-234.pdfRestrictions on Consecutive Hours of Work for Nurses (2017-S-14)
To determine if the Department of Labor is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s14.pdfOversight of Select High-Technology Projects (Follow-Up)
… of Select High-Technology Projects (Report 2017-S-60 ). About the Program Empire State Development (ESD) is the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followOversight of Juvenile Justice Facilities (Follow-Up)
… its Division of Juvenile Justice and Opportunities for Youth (DJJOY), is responsible for the operation and oversight … juvenile justice facilities that serve court-placed youth. The nine facilities include three secure facilities, … contraband, self-harm, employee misconduct, restraints of youth) occur, facilities log and report them as required. The …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followReview of Trivision Tek Group, Inc.
… under its contract with the New York State Department of Health (DOH). According to GDA X199, Trivision was not allowed to … to CMA at the New York State Department of Health (DOH) and $19,800 for project management services that were …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incLead Contamination of State Armories (Follow-Up)
… Lead Contamination of State Armories (Report 2019-S-50 ). About the Program The Division of Military and Naval …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followOversight of Pupil Transportation Services (Follow-Up)
… District-owned buses, one third riding contracted buses, and the remaining third utilizing public transportation. The … training and safety technique requirements for school bus drivers and school bus safety training instructors and … and (c) establish an electronic data file containing accident reports relating to school buses. The Education Law …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followDivision of Homeland Security and Emergency Services: Tidal Basin Government Consulting, LLC
The objective of our examination was to determine whether payments the Division of Homeland Security and Emergency Services made to Tidal Basin Government Consulting, LLC were appropriate pursuant to the terms of the contract.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/dhses-examination-of-payments-to-tidal-basin.pdfCity of Yonkers – Budget Review (B25-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … The purpose of our budget review was to identify issues which impact the City of …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Town of Throop – Highway Department (2021M-115)
… Board and Superintendent did not: Prior to 2021, agree, in writing, to expenditures for highway repair and … totaling $1,277. Key Recommendations Annually agree, in writing, on highway repair and improvement expenditures. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Town of Burke – Fiscal Oversight (2016M-277)
… Office of General Services (OGS) to receive State contract pricing for diesel and heating fuel purchases. The Board did … before the applicable due dates to receive State contract pricing for fuel purchases. Annually audit, or cause to be …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Town of Salem – Financial Management (2015M-295)
… 2013 through June 30, 2015. Background The Town of Salem is located in Washington County and has a population of approximately 2,700. The Town is governed by a five-member Town Board. Budgeted … fund balance to finance annual operations in excess of what is available. Develop a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295