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Town of Carlisle – Fund Balance (2017M-106)

… The purpose of our audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through … $827,305. Key Findings The Board has not developed a fund balance policy or comprehensive long-term financial and … and goals for using the accumulated funds. General fund balance totaled $623,000 at the end of 2016, more than 950 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106

Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)

… The Tuckahoe Union Free School District is located in the Town of Eastchester, in Westchester County. The District, which operates two … Include all estimated expenditures and revenues in the budget, including tax certiorari judgments and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-information

West Albany Fire District – Credit Card Purchases (2017M-15)

… The purpose of our audit was to determine whether credit card purchases were approved in advance and related claims … to identify individuals authorized to approve credit card purchases or the documentation required before making … documentation. Key Recommendations Ensure that credit card users obtain prior approval for purchases to be made …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15

Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)

… 14, 2013. Background The Town of Grand Island is located in Erie County and has a population of approximately 20,400 … by authorized employees. There were no procedures in place to regularly monitor fuel transactions for …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182

Selected Safety and Security Equipment at Subway Stations

… whether the Metropolitan Transportation Authority’s (MTA) New York City Transit (Transit) ensures that safety and … using the public transportation system in four of New York City’s boroughs. EMD is a reporting unit of … emergency assistance. This equipment is installed in all New York City boroughs, except Staten Island. EMD has a …

https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stations

New York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.

… The audit covered the period from July 2020 through June 2023. About the Program DHS, an administrative unit of … Shelter (Magnolia) for the period from July 2011 through June 2020. The original contract for $67.4 million was … CAMBA for the period from July 1, 2021 through June 30, 2026 for Magnolia. During the 3 fiscal years ended June 30, …

https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenue

Mitchell-Lama Vacancies

… apartments that were vacant, and those that became vacant, in calendar year 2019 and actions taken by HPD through March … the Program The Mitchell-Lama Housing Program was created in 1955 to provide affordable rental and cooperative (co-op) … promoting the quality and affordability of NYC’s housing. In NYC, there are 93 HPD-supervised Mitchell-Lama rental and …

https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacancies

Block Institute School – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by Block Institute School (Block) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Block’s CFR for the fiscal year ended June 30, 2017 and … To determine whether the costs reported by Block Institute School on its Consolidated Fiscal Reports …

https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manual

XI-A.9 Receiving – XI-A. Purchasing

… guidance to ensure that agencies receive the goods and services they ordered in the proper condition and in … the date of receipt, and who received the goods or services. As a separate and unique point of control, receipts … SFS to store documentation supporting receipt of goods or services. While it is an independent control point, timely …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receiving

XII.6.Z Processing Payments to Complex Entities – XII. Expenditures

… and Section 5.C - Selecting the Appropriate Vendor and Address Sequence of this Chapter, Business Units must assign … each voucher, and must select the correct Vendor ID and address sequence when processing payments to vendors. Process … New York State, which is indicated by the remit-to address of PO Box 1100, Albany, NY 1000039132 VERIZON NEW …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entities

Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)

… Fire Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department … and has approximately 15 active members. Expenditures in 2013 totaled approximately $28,000. Key Findings The … Department procedures and not all transfers were approved in advance. Key Recommendations Revise the bylaws to include …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190

Elmsford Union Free School District – Fixed Assets (2017M-147)

… The Elmsford Union Free School District is located in the Village of Elmsford in Westchester County. The District, which has approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147

Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)

… purpose of our audit was to determine whether BOCES was in compliance with State Education Department (SED) …

https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technical

Madison Central School District – Procurement of Professional Services (2015M-322)

… review the District’s process and procedures for procuring professional services for the period July 1, 2014 through … District officials did not always seek competition for professional services. The Board did not always formally approve contracts for professional service providers. Key Recommendations Monitor …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015m

Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)

… Manchester-Shortsville Central School District is located in the Towns of Manchester, Hopewell and Farmington in Ontario County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professional

Village of Perry – Water Accountability (2014M-31)

… Audit The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through … for the 2013-14 fiscal year totaled $767,939 for the water fund. Key Findings The Village does not have written procedures for reconciling the water produced with the water billed to customers. Village …

https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31

Buffalo Sewer Authority – Industrial Waste Section (2016M-434)

… to evaluate the Authority’s control program for trucked-in waste for the period July 1, 2015 through November 7, … approximately 106,000 residential and commercial customers in the City and certain neighboring communities. Budgeted … measure or verify the amount of liquid/slush waste trucked-in for treatment and disposal. The Administrator has not …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434

Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and budgeting … expenditures and the amount of fund balance appropriated to finance operations. Accurately project the amount of available fund balance prior to appropriating it as a financing source for the subsequent …

https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102