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Infant and Child Learning Center - The Research Foundation for the State University of New York - Compliance With the Reimbursable Cost Manual (2017-S-22)
To determine whether the costs reported by Infant and Child Learning Center - The Research Foundation for the State University of New York (ICLC) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s22.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1) 180-Day Response
To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) for the 3 State Fiscal Years ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1-response.pdfOpinion 90-10
… Opns St Comp. No. 89-21, p 45; 1985 Opns St Comp, No. 85-6, p 6; see also Luceri v County of Orange , 144 AD2d 444, 534 … to prevent the highway superintendent from discharging his statutory duty to trim or remove such trees because …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Housing Authority Administrative Expenditures (2016-MS-2)
… complete report - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town … and Rome . Purpose of Audit The purpose of our audit was to determine whether housing authorities were adequately … corporations that generally provide affordable housing to citizens with lower incomes. Housing authorities around …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Clarence Central School District – Financial Condition Management (2022M-46)
… $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly sheltered a portion of … had operating surpluses totaling $7.3 million, or a swing in operational results of $13.7 million. As of June 30, 2021, … our comments on certain issues District officials raised in their response. … Determine whether the Clarence Central …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Town of Delhi - Highway Department Leave Records (2020M-53)
… occupational injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave balances of six of the other …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53City of Hornell – Business Improvement District (2018M-38)
… [ read complete report - pdf ] Audit Objective Determine whether the City of … in revenues of at least $3,915 that were unaccounted for and 138 questionable disbursements by the Association’s … Enter into a written agreement with the Association for services to be provided and monitor BID financial …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Use of Vendor-Supported Technology
… benefit corporation responsible for public transportation in Erie and Niagara counties, including operation of the … analysis. Implement the remaining recommendations detailed in the preliminary report. … To determine whether the Niagara …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… and money on hand. Provide the Board with her records for audit, as required by Town Law Section 123. The issues … and accountabilities, and provide records to the Board for audit. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Solon - Financial Management (2018M-233)
… [read complete report - pdf] Audit Objective Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Hoosic Valley Central School District - Financial Management (2018M-238)
… actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as funding … are necessary and reasonable and use excess amounts in accordance with applicable statutes and in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Deposit Central School District - Financial Condition (2018M-204)
… [read complete report - pdf] Audit Objective Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… monitor the Project . As a result, total costs to complete the Project exceeded the grant revenues received by $256,302 and contributed to the declining fund balance in the Village’s general fund … or ensure that a separate capital projects fund was set up to record Project revenues and expenditures. Ensure the …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Town of Homer – Conflict of Interest (2022M-148)
… report – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the president and owner of a welding company which provided repair work to the Town, …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… (Town) Assessor properly administered select real property tax exemptions. Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor did not ensure … applicants provided documentation required to grant an exemption or maintain the documentation. Of the 278 property …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… employees and elected officials, and include five of the 16 individuals in our testing that did not complete the …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… and 120 unneeded generic user accounts were not disabled on the network. Sensitive information technology (IT) control … to take corrective action. Appendix B includes our comment on an issue raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userValley Central School District – Information Technology (2020M-154)
… whether the Board of Education (Board) and Valley Central School District (District) officials ensured the … Determine whether the Board of Education Board and Valley Central School District District officials ensured the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Sea Breeze Fire District – Board Oversight (2018M-269)
… assets. Ensure the Treasurer maintained basic accounting records including adequate bank and debt obligation records. Comply with legal mandates to perform an annual … oversight of operations. Prepare adequate accounting records and monthly reports, and complete and file all …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Village of Little Valley – Capital Project Management (2020M-129)
… [ read complete report - pdf ] Audit Objective Determine whether the Village …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129