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Custodial Service Contract Procurement and Oversight (2020-N-8)
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8.pdfOrleans Niagara Board of Cooperative Educational Services - Capital Assets (2023M-103)
Determine whether the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset records were complete and accurate.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/orleans-niagara-board-of-cooperative-educational-services-2023-103.pdfAnalysis of Fiscal Stress in New York State's Cities
This research brief measures fiscal stress in cities and includes an overall fiscal profile of each city in the State (except New York City).
https://www.osc.ny.gov/files/local-government/publications/pdf/citiesfiscalstress.pdfVillage of Watkins Glen – Justice Court Operations (2021M-146)
Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, deposited, reported and remitted Justice Court (Court) collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/watkins-glen-justice-court-2021-146.pdfState Comptroller DiNapoli Statement on End of Legislative Session
… was a missed opportunity to protect taxpayers’ dollars and prevent corruption. Enhancing independent oversight of … development spending, is needed to ensure accountability and transparency. I hope the Legislature will consider the … was a missed opportunity to protect taxpayers dollars and prevent corruption …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-statement-end-legislative-sessionVillage of Voorheesville - Water and Sewer Charges (2019M-118)
… Determine whether Village officials effectively managed the billing, collection and enforcement of water and sewer charges. Audit Results Village officials: … … Determine whether Village officials effectively managed the billing collection and enforcement of water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2019/08/23/village-voorheesville-water-and-sewer-charges-2019m-118Incorporated Village of Garden City – Check Signing (2021M-39)
… [ read complete report - pdf ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check signing process complies with Village policy. Key Findings The Village’s check signing process does not comply with …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… were authorized and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Town of Glen - Water and Sewer Operations (2023M-167)
… totaling $30,258 and did not record customer payments in a timely manner and accurately. The Clerk made 12 … billed totaling $592,956 for water and sewer services in the accounting records and sewer revenue was overstated by … adjustments made to customer accounts. Record payments in a timely manner, maintain control accounts and …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… the Department of Corrections and Community Supervision (DOCCS) facility operations, but does not analyze and track … Implement a system to retain and analyze information for DOCCS correctional facilities, such as incidents, complaints, …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… goals. CCIDA officials agreed with our recommendations and indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativePerformance of Duty Disability – State Correction Officers and Security Hospital Treatment Assistants Plan
… for ERS Tier 1 and 2 members under Section 89 Performance of Duty Disability …
https://www.osc.ny.gov/retirement/publications/1525/performance-duty-disabilityCost-of-Living Adjustment – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1525/cost-living-adjustmentOpinion 98-1
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (contract with public authority for transportation services for Medicaid … Pursuant to General Municipal Law, §99-r, a county, by direct negotiation and without competitive bidding, may …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Criminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… Purpose To determine the extent of implementation of the one recommendation … without final clearance. Of these, eight applicants (who were ultimately denied eligibility) actually worked on a … Department has made significant progress addressing the issues identified in our original audit. The Department has …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followDelaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… accordance with the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (DCMO BOCES) purchasing … support efforts were made to obtain the best price. None of the 10 professional service providers we reviewed with … is obtained and retained as required. Ensure evaluations of professional service providers are performed as required. …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesRequest for Withdrawal from Section 384 (PF5094)
For NYSLRS PFRS members to withdraw their election to contribute under the provisions of Section 384 of the Retirement and Social Security Law, permitting retirement after 25 years of allowable police or fire service.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5094.pdfHeat and Hot Water Complaints (2019-N-3) 180-Day Response
To determine whether the New York City Department of Housing Preservation and Development addresses heat and hot water complaints timely, issues notices of violation, and seeks the imposition and collection of penalties as appropriate.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19n3-response.pdfTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of Water District 1 and … through November 27, 2013. Background The Town of Ripley is located in Chautauqua County and had a population of … The Board did not comply with one of its resolutions when it failed to bill other municipalities for legal services …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15