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The Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… Purpose To determine the extent of implementation of the recommendations in our initial audit report, The … To determine the extent of implementation of the recommendations in our initial audit report The …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followGeneric PINs
… Instead, officials allow employees to share one PIN that DEC assigned in each of its regions throughout the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsCompliance With the Clery Act (Follow-Up)
… Purpose To determine the extent of implementation of the two … the Clery Act, which requires colleges and universities to disclose crime statistics and security policies to help the public make informed decisions when choosing a … To determine the extent of implementation of the two …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Fund, now titled the Tuition Reimbursement Account (TRA), to protect the financial interests of these students. … respects, the respective financial position of the TRA as of and for the five fiscal years ending March 31, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Continuity of Operations Planning (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations made in our initial audit report, Division of Homeland Security … To assess the extent of implementation as of August 27 2019 of the two recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followState Agencies Bulletin No. 2401
… Dates: Effective for payroll checks dated January 8, 2026 (Institution) and January 14, 2026 (Administration). OSC Actions: At the request of Civil … or Longevity Pay with an effective date after January 1, 2026 will remain at the same amount for the calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2401-civil-service-employees-association-csea-local-1000-dues-increaseState Comptroller DiNapoli Releases Municipal Audits
… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Auditors determined the board … properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… – pdf] Purpose of Review The purpose of our review was to assess the North Salem Central School District’s … control weaknesses, which we communicated confidentially to officials. As a result, compromised accounts may not be detected and increased opportunities for users to make unauthorized or improper changes, improperly access …
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)
… oversight of financial operations. Background The Company is located in the Town of Rotterdam, Schenectady County and is composed of volunteer members and is governed by its adopted bylaws and a membership-elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… have a safety plan. Eighteen schools did not have a safety team or did not have all the required members. No school met … (boards) must: Appoint all required members to the safety team. Adopt the safety plan annually by September 1 after … The Chief Emergency Officer must ensure that: The safety team develops a plan and annually reviews and updates it …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… door opening at least 32 inches wide. 18 components at the Senior Center, such as signs identifying van accessible parking … restroom stalls. 16 combined components at the Community Center, Highway Department and Recreation Department …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Town of Perth – Supervisor’s Records and Reports (2024M-149)
… reports to the Board. For example, as of March 31, 2024 the general fund was overstated by $584,018 and the … The Supervisor also did not: Prepare any monthly bank reconciliations during our audit period, and the adjusted bank balances did not agree with the cash balance from the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Fairview Fire District – Financial Operations (2024M-138)
… report – pdf] Audit Objective Determine whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials properly managed the District’s financial operations and were transparent. Key Findings The Board and District … Determine whether the Fairview Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… the District’s tax certiorari reserve fund and maintained it at a reasonable level. Key Findings The Board of … established the tax certiorari reserve fund and maintained it at a reasonable level. However, District officials did not … the Districts tax certiorari reserve fund and maintained it at a reasonable level …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… totaling $55,025 were not deposited within seven days of receipt as required. He also issued nine checks totaling … treasurers maintained complete and accurate records of financial activities. The central treasurer did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mAvon Central School District – Financial Management (2024M-75)
Determine whether the Avon Central School District District Board of Education Board and District officials effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Pavilion Central School District – Claims Audit (2024M-108)
… officials paid more for goods and services than necessary. Of the 324 claims we reviewed totaling approximately $1.4 … that, if implemented, will improve the effectiveness of the District’s claims audit process. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Town of Albion – Supervisor’s Records and Reports (2024M-111)
… general ledger, subsidiary revenue and expenditure ledgers or cash receipts and disbursements journals to properly track …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Sloan – Clerk-Treasurer (2024M-109)
… six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through December 23, 2014. … did not develop an adequate recapture policy to allow for the recovery of previously granted benefits if job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and