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Rochester Prep Charter School 3 – IT Asset Management (2025M-36)

… 2854 of the New York State Education Law, as amended by Chapter 56 of the Laws of 2014. Our methodology and … it to our office within 90 days. For more information on preparing and filing your CAP, please refer to our …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36

Homeowners Association, Inc.

… expended $20,000 granted under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) in accordance with the terms and conditions of contract. Background Under … this contract, Homeowners agreed to provide residents with information affecting their community, including …

https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-inc

VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger … A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfers

Oversight of School Fire Safety Compliance (Follow-Up)

… New York City. Our initial audit report, which was issued on August 24, 2016, covering the period January 1, 2013 … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …

https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-follow

Lehman College – Controls Over Bank Accounts (Follow-Up)

… issued April 21, 2016, found two accounts that were not on CUNY Central’s list that Lehman opened prior to the … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …

https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-follow

New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)

… ). Background Our initial audit, which was issued on January 8, 2015 determined whether New York City … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved …

https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-and

Selected Aspects of the Migrant Education Program (Follow-Up)

… Background Our initial audit report, which was issued on May 15, 2015, determined that: the Migrant Education … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …

https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-follow

Monroe County – Golf Course Contract Management (2014M-111)

… Background Monroe County is located in western New York on the south shore of Lake Ontario, comprises 19 towns, 10 … levels are maintained and that qualified employees are on staff. …

https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111

Town of Norwich – Justice Court (S9-14-3)

… officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through … January 1, 2012 through June 30, 2013. Key Findings Based on our testing, we found the Court has properly collected and …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3

Theresa Fire District – Board Oversight and Financial Management (2021M-60)

… whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether … not file required annual financial reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60

West Genesee Central School District - Capital Assets (2023M-128)

… the records were accurate and complete and the assets were on hand. The last physical inventory was completed in 2017 … and officials only updated the District’s asset records on an annual basis thereafter. As a result, officials may be …

https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128

Charter School of Educational Excellence – Information Technology (2023M-174)

… of six tested users of the cloud-based application used for School operations stored sensitive student data without …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174

City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)

… $87,300 did not have the required proof of insurance on file. We also found buyout payments made to 10 employees … corrective action. Appendix B includes our comment on an issue raised in the City’s response letter. …

https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-school

Village of Ocean Beach – Credit Card Usage (2022M-206)

… pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured that …

https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206

Rondout Valley Central School District – Fixed Assets (2023M-36)

… School District (District) officials properly accounted for and monitored fixed assets. Key Findings District … officials did not properly account for and monitor all of the District’s fixed assets. As a result, there is an increased risk fixed …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36

Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)

… reductions. The Assessor did not have any documentation on file for four properties receiving eligible funds … take corrective action. Appendix C includes our comments on issues raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200

City of Long Beach - Payments for Unused Leave Accruals (2019M-68)

… - pdf] Audit Objective Assess whether payments to certain City officers and employees for unused leave accruals were … authorized and accurately calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to …

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68

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