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Selected Aspects of the Migrant Education Program (Follow-Up)
… recommendations to the Department to expedite the Service Delivery Plan update; develop methods to provide evaluation …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followBenefit Eligibility Assessment Process (Follow-Up)
… Background Our initial audit, which was issued on May 28, 2014, determined whether the New York City Human Resources … only as necessary. The audit covered the period of July 1, 2011 through September 30, 2013. We found that HRA applied …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followStatus of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)
… our initial report, Status of the Board-Approved Capital Plan for 2005-2011 (Report 2008-S-48). Background Our initial … status of the project items in the Board-Approved Capital Plan for 2005-2011. We also examined whether the project items on the capital plan were starting and finishing on time and remaining within …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-followYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… building, as required. One officer turned off the light, sat in a reclined position, and remained motionless for …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… The purpose of our review was to assess the North Salem Central School District’s (District’s) progress, as of May … our recommendations in the audit report North Salem Central School District – Network User Accounts (2022M-140), … The purpose of our review was to assess the North Salem Central School Districts Districts progress as of May 2025 in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… 2022. The audit determined that the Company’s Board did not develop financial procedures for collections and … recommendations, the Board and Company officials did not implement any of the audit’s recommendations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fGenesee County – Court and Trust Funds (2024-C&T-7)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Town of Butternuts – Highway Facility Capital Project (2021M-94)
… complete report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board transparently planned and monitored the highway garage and salt shed capital project (Project). Key Findings … Determine whether the Town of Butternuts Town Board transparently planned and …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Town of Hamburg - Finance Office (2023M-109)
… her own credit card purchases. The former Director was arrested in September 2022 for charges relating to her use of …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Woodbourne Fire District – Board Oversight (2023M-98)
Determine whether the Woodbourne Fire District District Board of Fire Commissioners Board provided adequate oversight of the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… to its return. In January 2024, the former Supervisor was arrested for stealing Town funds and pleaded guilty to grand …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… (District) officials secured user account access to the network and shared network folders to help safeguard personal, private and … did not adequately secure user account access to the network and shared network folders to help safeguard PPSI. As …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andCharter School of Educational Excellence – Information Technology (2023M-174)
… of six tested users of the cloud-based application used for School operations stored sensitive student data without …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… disbursements policies. Sixty-two percent of the non-credit card disbursements tested totaling $276,871 and 86 percent of the credit card charges tested totaling $43,439 lacked both an itemized …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… 2013 fiscal year. Key Findings The Board-adopted credit card policy authorizes issuing credit cards to certain … District officials. The policy states that each credit card purchase is limited to $2,500 and must be documented by … name. However, this policy does not require bonding insurance for all individuals who are issued District credit …
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)
… next succeeding fiscal year. Key Findings The County does not have a plan for reducing the general fund’s outstanding deficit. The 2017 proposed budget does not include potential increased salary costs that may result …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19City of Newburgh – Budget Review (B6-14-25)
… The proposed budget does not include an amount to cover the City’s required contribution toward costs for the … limit. Key Recommendations Include an appropriation to cover the City’s required contribution for the COPS program. … taxes or increasing the contingency appropriation to cover the amount of uncollectible taxes. …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Bolton Central School District – Financial Condition (2013M-58)
… a multiyear financial plan. However, the plan does not reduce the excessive unexpended surplus funds in a manner … in the appropriation of unexpended surplus funds that will not be used and ensure that unexpended surplus fund amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Village of Richmondville – Disbursements (2012M-178)
… and operations. Key Findings The Board and Mayor did not ensure that only authorized disbursements were made. … Ensure that the Clerk-Treasurer and Second Deputy do not have full control over the payroll process or establish …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208