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Physical Accessibility to Programs and Services (2025-MS-1)
… report - pdf] We also issued individual reports for the following municipalities: City of Auburn , Town of … Executive Summary More than one in four adults in the United States have some type of disability and more than … difficulty walking or climbing stairs. 1 According to the ADA Update: A Primer for State and Local Governments , …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1Homes and Community Renewal: Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (2022-S-46) 180-Day Response
To determine whether residents of Mitchell-Lama developments, supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR), are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s46-response.pdfOpinion 88-5
… bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover retired employees); … AND EMPLOYEES -- Retirement Benefits (reduction of health insurance benefits) GENERAL MUNICIPAL LAW, §92-a: A town may provide health insurance coverage at town expense to retired officers …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Opinion 91-13*
… are publishing it as an opinion at this time. **(see also Energy Law, §9-103 as amended after the date of this opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Opinion 2004-9
… program that receives federal, state or local government funding may be made pursuant to joint agreements under Public … that were providing preventative health services for senior citizens through nutrition programs, such as … joint purchase authority for nutrition programs aimed at senior citizens, there is nothing on the face of the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Better Coordination and More Effective Services Needed for Victims of Domestic Violence
… Calls and texts to New York’s domestic violence hotline were often not connected to a person who could help, … a victim reaches out to the state’s domestic violence hotline, they expect someone to be on the other end to help. … This includes oversight of a confidential support hotline that is managed by a private contractor. OPDV also …
https://www.osc.ny.gov/press/releases/2026/07/better-coordination-and-more-effective-services-needed-victims-domestic-violenceRipley Central School District – Payroll and Leave Accruals (2021M-53)
… School District (District) payroll payments and leave time accruals were accurate, properly supported and approved. … were not always properly supported and approved, and leave time accruals were not always accurate. Further, District … did not deduct a total of 13 days of approved leave time, valued at $2,100, from two employees’ leave accrual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… (District) officials adequately secured access to the network and properly managed user permissions to the … District officials did not adequately secure access to the network or properly manage user permissions to the financial … District officials did not: Regularly review enabled network user accounts to ensure they were authorized and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userVillage of Sidney – Financial Activities (2023M-14)
… delinquent real property taxes. Maintain proper accounting records and provide the Board with adequate reports to make …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Moravia Central School District – Cafeteria Operations (2016M-4)
… monitoring the MPLH and using existing production records. Establish procedures to ensure cash receipts are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Erie County Probation Department – Restitution Payments (S9-20-11)
… restitution or maintain sufficient undisbursed restitution records. Department policy also limited paying victims with …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Suffolk County Probation Department – Restitution Payments (S9-20-9)
… Determine whether the Suffolk County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Wayne County Probation Department – Restitution Payments (S9-20-6)
… In addition, officials did not maintain a complete list of unsatisfied restitution orders or maintain sufficient … legal basis, the Department removed victims from its list of unsatisfied restitution orders. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Village of Watkins Glen – Justice Court Operations (2021M-146)
… and Court collections were not deposited intact. The net effect of the reporting errors was a $3,320 overpayment …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Serven Volunteer Fire Company – Board Oversight (2024M-97)
… Audit Objective Determine whether the Serven Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of Company … oversight of financial operations. The former Border City Fire District (District) Department Chief (Chief), who was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Town of Chesterfield – Town Clerk (2024M-110)
… by conducting a thorough annual audit of the Clerk’s records, the deficiencies identified may have been detected …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial … activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 … through April 28, 2014. Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… 1, 2011 through December 19, 2013. Background The Clinton Volunteer Fire Department, Inc. is a tax-exempt, … Town of Clinton, Dutchess County. The Department has 43 volunteer members and the Executive Committee is responsible … Clinton Volunteer Fire Department Inc Oversight of Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… of Directors applied a uniform system for project approval and monitored approved projects for the period of January 1, 2012 through July 29, 2013. Background The Mount Vernon Industrial Development Agency is located in the City of Mount Vernon in Westchester County and is governed by a Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approval