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Management of Selected Special Revenue Funds
… Funds are raised primarily through the sale of distinctive license plates in support of the specific causes. More … begun to benefit from a voluntary $1 donation check-off on license applications. As the statutorily designated … State Fiscal Agent (2015-S-22) Department of Health: Nursing Home Surveillance (2015-S-26) …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsEffectiveness of the Information Technology Transformation
… we found that ITS is currently in its fourth year, and only one of these initiatives (Email Consolidation and …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOversight of Student Immunization in Schools
… Purpose To determine if the Department of Health (DOH) and State Education Department (SED) are following the State’s public … assistance efforts. Other Related Audit/Report of Interest Department of Health: Nursing Home Surveillance (2015-S-26) … To determine if the Department of Health DOH and State Education Department SED …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsOversight of School Fire Safety Compliance
… oversight to ensure school compliance with required fire safety procedures including inspections, reporting, and … The Department is responsible for overseeing school fire safety and for ensuring schools comply with fire safety provisions established in State Education Law, …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceTown of Cohocton – Procurement (2025M-13)
… Obtain the minimum number of required quotes for credit card purchases totaling approximately $21,000. When officials … goods and services are not obtained at a favorable cost, free from favoritism or for appropriate purchases. For …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Town of Spencer – Disbursements (2025M-35)
… [read complete report - pdf] Audit Objective Did the Town of Spencer (Town) Board (Board) provide adequate oversight of non-payroll disbursements? Audit Period January 1, 2023 – … million during the audit period. It is the responsibility of the Board to conduct a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Village of Addison – Payroll (2024M-12)
… established policy and collective bargaining agreement (CBA) regarding employees’ leave benefits. As a result of the …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Village of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer (Village) officials pay salaries, wages and … regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon … other separation-from-service benefits totaling $128,254. While calculations were available for the three employees to …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Village of Addison – Board Oversight (2024M-8)
… complete report – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) … provided adequate financial oversight. Key Findings The Board did not provide adequate financial oversight, obtain periodic financial reports, monitor the budget, investigate budget and revenue anomalies reported …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Management of the Student-School Matching Algorithm
… selected aspects of the admissions process and the student-school matching algorithm used in high school admissions. 1 The audit covered selected high school admissions processes for school years 2018-19 through … and the studentschool matching algorithm used in high school admissions …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmTown of Leicester – Financial Management (2025M-2)
… report – pdf] Audit Objective Determine whether the Town of Leicester (Town) Board (Board) effectively managed fund … reports in a timely manner, which hindered its adoption of realistic budgets and multiyear financial or capital … (TW) and town-outside-village (TOV) funds that as of January 1, 2024 were sufficient to fund the entire 2024 …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Village of Leicester – Financial Management (2025M-7)
… fund balance? Audit Period June 1, 2021 – January 16, 2025 Understanding the Program A key measure of a village’s … the 2023-24 fiscal year, which was sufficient to fund the upcoming fiscal year’s budget appropriations for the general …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Oversight of Select High-Technology Projects (Follow-Up)
… intended employment goals. We found that ESD had provided millions of dollars to private companies in high-tech sectors … spent and was producing the intended results. Despite millions of dollars of State funding, selected high-tech …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followOversight of the Educational Opportunity Program
… Objectives To determine whether the State University of New York (SUNY) is adequately monitoring the Educational … Responsibility for the administration and management of EOP is shared between SUNY Administration’s Office of Opportunity Programs (Office) and sponsoring EOP campuses. …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programAdministration of Non-Competitive and Limited-Competition Contracts
… contracts with vendors. We also assessed the adequacy of ACS's monitoring of contractor services. The audit covered … children, young people, families, and communities. It does so by providing them with child welfare, juvenile justice, early childhood care, and education services. As part of this effort, ACS …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsCity of Cohoes – Purchasing (2014M-192)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for the period January 1, 2013 through March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Oversight of Procurements and Loan Programs
… (DANC) provided adequate oversight of its procurements and loan programs in accordance with the Public Authorities … Public Authorities Law to provide infrastructure services and economic development in Jefferson, Lewis, and St. Lawrence counties. DANC operates a solid waste …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsQuality of Internal Control Certifications (Follow-Up)
… answered all the questions with the appropriate level of detail, and maintained documentation supporting the answers … timely and/or did not provide the appropriate level of detail, as well as cases where agencies were unable to …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followCity of Albany – Payroll (2015M-110)
… Purpose of Audit The purpose of our audit was to review the City’s payroll operations for … 1, 2013 through September 30, 2014. Background The City of Albany is located in Albany County and has a population of … City of Albany Payroll 2015M110 …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Accuracy of Reported Discharge Data (Follow-Up)
… of the three recommendations included in our initial audit report, Accuracy of Reported Discharge Data (Report 2009-N-9). Background In our initial audit report, which was issued March 29, 2011, our … 5, 2014, of the three recommendations included in our initial report. Key Findings DoE officials have made …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-follow