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Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)

… whether the Board of Commissioners Board and Executive Director Director provided adequate oversight of Binghamton …

https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87

Hancock Fire Department - Financial Operations (2018M-236)

… Objective Determine whether officials ensured collections were deposited and disbursements were proper. Key Findings The Board President (President) did … collections totaling $75,200 from fundraising activities were adequately supported. The Treasurer did not keep …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236

Town of Barton - Highway Asset Accountability and Procurement (2019M-8)

… being used for inappropriate expenditures. Monitor highway fuel use, resulting in 531 gallons of gasoline totaling over … and sales proceeds are recorded and accounted for. Compare fuel purchases to amounts logged and provide periodic … adequate controls over highway assets, scrap metal and fuel. Ensure Town officials procure goods and services in …

https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8

Greenville Central School District – Information Technology (2021M-156)

… (District) officials established adequate network user account controls to prevent unauthorized use or access. Key Findings District … adequate policies and procedures for network user accounts to prevent unauthorized use or access. Officials did not: … District officials established adequate network user account controls to prevent unauthorized use or access …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156

Village of Port Jefferson – Justice Court Operations (2020M-56)

… Findings The Justices did not provide adequate oversight of Court operations. As a result, errors and irregularities … were found in the Court’s records: The Senior Court Clerk’s duties were not properly segregated. Bank records provided by the Senior Court Clerk to the Comptroller’s office were altered. There was a …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56

Canajoharie Central School District – Fuel Purchasing (2021M-170)

… (District) officials adequately managed fuel purchases and audited fuel claims. Key Findings District officials did … adequately manage fuel purchases by seeking competition and did not audit fuel claims, as required. The District … paid high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records prevented us …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170

Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)

… safeguarded cash. Key Findings Town officials purchased a fire truck for more than $300,000 without competitive bidding, and …

https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111

Village of Herkimer - Water and Sewer Financial Operations (2019M-102)

… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and … not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102

East Quogue Union Free School District - Claims Auditing (2019M-78)

… Determine whether claims were adequately supported and properly audited before payment. Key Findings The claims auditor: Did not audit and approve 301 claims totaling more than $6.1 million before … 70 claims totaling $988,677 were listed to indicate audit and approval. Approved 16 claims totaling $835,152 for …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78

Plattekill Public Library – Procurement and Investment of Funds (2020M-143)

… (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy. Key Findings The Board did not always comply with its … for the purchase of security cameras. Adopt a procurement policy that included professional services. As a result, …

https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143

Medicaid Program – Oversight of Managed Care Provider Networks

… Objective To determine if the Department of Health (DOH) has provided adequate oversight of Medicaid managed care provider networks to ensure cost … Program DOH administers New York’s Medicaid program. Most of the State’s Medicaid members receive their services …

https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networks

Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)

… documentation to support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018m

Permanent COLA

… enact a law providing an annual cost-of-living adjustment (COLA) for retirees. A COLA payment is a change, based on the cost of living index, … it occurs. Once you become eligible and receive your first COLA payment, subsequent COLA adjustments will continue …

https://www.osc.ny.gov/retirement/publications/permanent-cola

Selkirk Fire Company No. 2 – Board Oversight (2021M-122)

… whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and cannot be assured all moneys … whether the Selkirk Fire Company No 2 Company Board of Directors Board provided adequate oversight of financial …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122

Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)

… report - pdf] Audit Objective Determine whether the Board and Membership provided adequate controls over the Company’s receipts and disbursements. Key Findings Controls are inadequate over receipts and disbursements because the Treasurer, without adequate … Determine whether the Board and Membership provided adequate controls over the Companys …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-and

REACH Academy Charter School - Cash Disbursements (2019M-130)

… [read complete report - pdf] Audit Objective Determine if cash disbursements were properly accounted for, supported … Determine if cash disbursements were properly accounted for supported …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130

Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)

… take corrective action. Appendix B includes our comments on issues raised in the College’s response. …

https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-college

Village of Head of the Harbor – Justice Court Operations (2020M-110)

… Deposit slips, credit card settlement reports, copies of checks and money orders and bank statements were missing. …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110

Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)

… pdf ] Audit Objective Determine whether the Monroe County Airport Authority (Authority) Board (Board) provided adequate … Determine whether the Monroe County Airport Authority Authority Board Board provided adequate …

https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-and

Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs

… Plan Act of 2021 enhanced this assistance. Between April 1, 2017 and June 6, 2022, HUD allocated over $244 million in … safety protocols. However, as of June 9, 2022 – more than 2 years after the start of the pandemic – HCR had only … million has been reimbursed. To meet HUD’s Report 2021-S-10 2 requirements, HCR must expend over $96 million of the …

https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-funding