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Oversight of the Early Intervention Program
To determine whether the Department of Health (Department) is effectively administering the Early Intervention Program (Program) in compliance with all applicable laws and regulations and ensuring equitable and timely access to services for children across the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s25-response.pdfState Public Health Emergency Medical Stockpile (2023-S-14)
To determine what steps DOH and OGS have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintained—in function
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s14.pdfLittle Meadows Early Childhood Center, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-4)
o determine whether the costs reported by Little Meadows Early Childhood Center, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s4.pdfMonitoring of Select Programs (2020-S-47)
To determine if the New York State Office for the Aging’s policies and procedures for select programs are adequate to ensure Area Agencies on Aging are appropriately monitored and the older New York population is adequately served.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s47.pdfOversight of Career and Technical Education Programs in New York State Schools (2019-S-29) 180-Day Response
To determine whether current State Education Department (Department) career and technical education (CTE) activities are sufficient to meet high-demand, high-growth, and high-salary job market needs; and what the Department, school districts, and Boards of Cooperative Educational Services ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s29-response.pdfCollection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28)
To determine whether the Department of Taxation and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by relevant law and regulation.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s28-response.pdfCincinnatus Fire District – Financial Controls (2014M-49)
… Key Findings The Board did not adopt an investment policy or credit card use policy. The Treasurer filed annual financial reports well … timely or at all. Key Recommendations Adopt an investment policy and a credit card use policy. Ensure that the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Candor Fire District – Controls Over Financial Activities (2014M-268)
… beginning with the initial point of cash collection to show the amounts the Treasurer received. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Pine City Fire District No. 1 – Board Oversight (2017M-166)
… provide oversight of the Treasurer. The Board improperly allowed the Chief and Assistant Chiefs to fuel their personal vehicles. The Board did not establish reserves per statute. … Revise the fuel policy to provide reimbursement based on actual expenditures or standard mileage. Establish reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Franklinville Joint Fire District – Claims Processing (2017M-141)
… The purpose of our audit was to examine the District’s claims processing procedures for the period January 1, 2016 … $349,000. Key Findings The Board has not adopted a written claims processing policy. The Chief and assistant chiefs … equipment and supplies. Board resolutions approving claims for payment did not indicate the number or dollar …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Edinburg Common School District – Tax Collection (2016M-233)
… records, we could not determine whether penalties of $456 that should have been paid were actually collected. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Bay Shore Fire District – Time and Attendance Records (2017M-264)
… adequate time records to ensure employees received the pay and accrued leave to which they were entitled for the period … District is a district corporation of the State, distinct and separate from the Town of Islip in Suffolk County and provides approximately 13,500 residents with fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Hoosic Valley Central School District - Financial Management (2018M-238)
… cumulative total of more than $6.3 million or 11.3 percent from 2015-16 through 2017-18. The District’s recalculated … only appropriate fund balance that will actually be used to fund operations. Use surplus funds in a manner that … reserves and reducing property taxes. Review all reserves to determine whether balances are necessary and reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… The Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is governed by an … The District inappropriately paid more than $11,000 in federal, State and local taxes on fuel purchases during …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Rondout Valley Central School District – Financial Management (2015M-296)
Rondout Valley Central School District Financial Management 2015M296
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Village of Newport – Financial Management (2017M-12)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village officials adopted … for 2016 totaled approximately $379,000. Key Findings From fiscal years 2013-14 through 2015-16, budgeted … increased $148,357 (60 percent) over the past three years to $396,383, as of May 31, 2016. Village officials have not …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… (Town) employees and elected officials completed annual sexual harassment prevention training (SHP Training). Key … and elected officials, 10 Justice Court employees, 38 Police Department employees and the Town Historian were …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Western Sullivan Public Library – Library Operations (2015M-156)
… period July 1, 2013 through March 27, 2015. Background The Western Sullivan Public Library is located in Sullivan County … Western Sullivan Public Library Library Operations 2015M156 …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Masonville Fire District – Financial Activities (2020M-165)
… protected because the Treasurer used her personal computer to maintain District financial records and perform online … Ensure that the Treasurer transfers all District records from her own personal computer to the District computer. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… the Board adopted budgets with reasonable estimates and reserves were used for their intended purposes. Key … the District’s six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with realistic estimates and discontinue the practice of appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4