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Town of Hurley – Transfer Station Collections (2024M-132)
Determine whether transfer station collections were adequately supported recorded and remitted in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Overlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services (2020-S-45) 180-Day Response
To determine what workforce development programs and services State agencies and public authorities offer, who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, gaps, and/or fragmentation among these programs and services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s45-responses.pdfManagement of Capital Projects (2018-S-70) 180-Day Response
To determine whether Metropolitan Transportation Authority’s Long Island Rail Road (LIRR) has a formal capital project management process that its employees and contractors/consultants are required to follow; and whether LIRR followed the capital project management process and was successful in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s70-response.pdfOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services (2020-S-45)
To determine what workforce development programs and services State agencies and public authorities offer, who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, gaps, and/or fragmentation among these programs and services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s45.pdfMonitoring of Construction Management 2020-S-42
To determine if the Office of General Services is adequately monitoring construction management contracts to ensure they meet the terms and requirements, and if the oversight and administration costs associated with carrying out this function are supported and related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s42.pdfMetro-North Railroad - Response Planning for Unexpected Events (2019-S-55) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) Metro-North Railroad (Metro-North) has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s55-response.pdfAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents (2023-N-1)
To determine whether the New York City Department of Social Services is administering the City Fighting Homelessness and Eviction Prevention Supplement (CityFHEPS) program according to the rules and regulations, thereby assisting Department of Homeless Services shelter residents in securing ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n1.pdfOpinion 91-57
… may be comingled with moneys of the village, subject to the consent of the library board. Prior inconsistent … for the support of a public library ... shall be paid over to the treasurer of such library ... upon the written demand … Thus, where, as here, library moneys are not paid over to the library treasurer, section 259(1) expressly requires …
https://www.osc.ny.gov/legal-opinions/opinion-91-57State Agencies Bulletin No. 1354
… for on-line users will be provided in a separate bulletin at a later date. Agency Actions Agencies should work with … new file layouts will be coordinated and communicated at a later date. Questions Questions may be directed to System Support Group at [email protected] . Please include the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1354-new-york-state-payroll-system-payserv-conversion-statewide-financialSag Harbor Union Free School District – Child Care Program (2016M-211)
… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program … who is eligible for financial assistance, how past due accounts are to be collected or the records to be maintained. The Director …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were properly accounted for and deposited in a timely manner. Key Findings The Board … for and deposited timely. Also, the School’s cash receipts policy was inadequate and officials did not enforce …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the … of the City of New York NYC's Shifting Population: The Latest Statistics Residential Real Estate in NYC: Rising Tax …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressWest Genesee Central School District - Capital Assets (2023M-128)
… Audit Objective Determine whether West Genesee Central School District (District) officials properly monitored and … action. … Determine whether West Genesee Central School District District officials properly monitored and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… records when certifying payrolls to ensure that payments are based on actual hours or days worked and Board-authorized …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Lyons Falls – Financial Management (2013M-393)
… did not include an estimate of fund balance remaining at year end, which helps determine how much is available to … of estimated fund balance expected to be available at the close of the current fiscal year. Consider using the …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of … officials properly managed capital project (Project) change orders. Key Findings The Board and District officials did not properly manage Project change orders. The Board and District officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Fairview Fire District – Financial Operations (2024M-138)
… pdf] Audit Objective Determine whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials … corrective action. … Determine whether the Fairview Fire District District Board of Fire Commissioners Board and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… officials agreed with our recommendations and indicated that they have already begun implementing corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32State Comptroller DiNapoli Releases Municipal Audits
… over the work of the treasurer, who was responsible for receiving and disbursing cash, signing district checks … the treasurer filed required annual financial reports for 2017 through 2019 and they did not complete mandatory … made during the audit period and found that they were for proper district purposes. City of Dunkirk – Billing …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Cost-Saving Ideas: School District Auditing – External Auditor
… (GAAP). Hiring an external auditor It is required to hire an external auditor unless your district or BOCES has … than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a five-year basis/term. Consider changing the audit firm to ensure independence and fresh prospective. (We encourage, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditor