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Town of Preble – Non-Payroll Disbursements (2023M-17)
… Board could improve its annual audit of the Supervisor’s records and reports. Key Recommendations Segregate duties …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… Adequately track garbage disposal sticker and compost pass inventories and ensure that sales were properly …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityTown of West Seneca - Capital Project Management (2019M-195)
… agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Waverly Central School District - Financial Operations (2019M-136)
… and payroll duties. In our audit sample, 30 claims (11 percent) totaling $73,865 were not approved by the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… 1, 2013 through March 31, 2015. Background The Stony Creek Volunteer Fire Company provides fire protection services for the town of Stony Creek, Warren County. The Company, which has approximately 30 … Stony Creek Volunteer Fire Company Cash Disbursements 2015M188 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mWoodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Ensure that the Treasurer disburses moneys only after bills have been approved by the membership and that checks …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mMalone Central School District – Payroll (2017M-278)
… $51.8 million. Noteworthy Achievements We reviewed all payroll records for 20 employees who were paid approximately … audit period. District officials established an effective payroll process that segregates duties and provides … for establishing a well-designed system for processing payroll to ensure employees are accurately paid the salaries …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… through April 21, 2015. Background The Greenburgh Eleven Union Free School District is a special act school district … Greenburgh Eleven Union Free School District Financial Condition 2015M194 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mSocial Security – Federal Funding and New York
… As of December 2024, 3.8 million individuals in New York … $84.2 billion for the calendar year. New York's share of the $1.47 trillion in benefits paid by the United States in 2024 was 5.7 percent. Almost 81 percent of New York recipients were 65 or older. More than 3 million …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-securityDiNapoli: Billing and Reimbursement Flaws Allowed $16.6 Million in Inappropriate Payments to Home Health Care Providers
… and nutrition services. The payment system is based on 60-day episodes of care. CHHAs can be paid for a full episode or … transferred into Managed Long Term Care (MLTC) during a 60-day episode of care. The CHHAs should have received pro-rated … went to CHHAs that improperly received full 60-day payments for recipients who subsequently obtained …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-billing-and-reimbursement-flaws-allowed-166-million-inappropriate-payments-home-health-careLead Service Line Replacement Program and Lead Service Line Inventory
… Know Act, codifying the Environmental Protection Agency (EPA) lead service line inventory requirements into Section 1114-b of the Public Health Law. Under both the EPA requirements and the Law, covered water systems were to … inventories at least annually. In October 2024, the EPA also issued the Lead and Copper Rule Improvements, which …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventorySignal Maintenance, Inspection, and Testing (Follow-Up)
… Objective To assess the extent of implementation of the 18 recommendations included in our initial audit … the Program New York City Transit’s (NYCT) Department of Subways’ (Subways) Maintenance of Way division has eight … To assess the extent of implementation of the 18 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followVillage of Weedsport – Financial Management (2025M-76)
… affairs. As of February 28, 2025, the Village’s 15 reserve funds, which provide a mechanism for legally saving money for … unrestricted fund balance in the general and sewer funds totaling $696,548 (44 percent of the upcoming year’s …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76SUNY Bulletin No. SU-160
… to Recall Pay. If an eligible employee is recalled on a holiday, the employee is entitled to Recall Pay plus the equivalent holiday compensatory time for the time worked. Agencies may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-160-standbyon-call-pay-and-recall-pay-suny-uupVillage of Churchville – Financial Management (2025M-128)
… totaled $866,628 in the general fund and $53,289 in the sewer fund and the Village’s reserves totaled $912,440 in the general fund and $397,827 in the sewer fund. Audit Summary The Board did not effectively … in the 2025-26 fiscal year budget. In addition, for the sewer fund’s 2025-26 fiscal budget, the Village fell below …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit Period March … the Audit Area The Village provides municipal electric utility services to Village residential and commercial … The Board should provide adequate oversight of electric utility services billing and collections to ensure financial …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Residential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities
New York City’s residential real estate market has proven resilient to the COVID-19 pandemic recession, with family homes seeing significant growth in value as people sought larger spaces amid limited supply.
https://www.osc.ny.gov/files/reports/osdc/pdf/residential-real-estate-in-nyc.pdfHealth, Safety, and Accessibility in District 75 Schools (2019-N-7)
To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans With Disabilities Act (ADA) compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (Follow-Up) (2025-F-18)
To assess the extent of implementation of the seven recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Report 2022-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f18.pdfManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… user group, and decisions on which vehicles qualify for an LSO are based on this information. ASOs and LSOs are … maintenance or repair work be needed following the ASO or LSO, SFS creates a “service operation pickup work order” in …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-follow