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Village of Maybrook – Financial Condition (2020M-54)
… five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance … 2020 projections and our audit work do not factor in the pandemic’s financial effects. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Plattsburgh City School District - Procurement (2019M-198)
… whether District officials procured goods and services in accordance with Board policies and applicable statutory … reviewed totaling approximately $1.1 million were procured in accordance with the District’s purchasing policies and … contracts (73 percent) totaling $56,624 were not procured in accordance with the purchasing policy. Of the services …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… District (District) officials secured user account access to the network and managed user accounts and permissions in … officials did not adequately secure user account access to the network or properly manage user accounts and … be inappropriately altered, accessed, or used. In addition to sensitive control weaknesses that were communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andTown of Freedom – Financial Management (2021M-191)
… fund balance levels, which ultimately resulted in a higher-than-necessary tax levy. The Board: Consistently underestimated revenues in the general and highway funds. As a result, unrestricted fund balance in these funds increased by 45 percent during the past three …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Town of Stanford – Financial Management (2021M-130)
… was missing information and misleading, which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Belfast Central School District – Reserve Funds (2021M-135)
… to take corrective action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Arlington Central School District – Network User Accounts (2021M-110)
… These accounts have been unnecessarily active ranging from August 2007 to January 2020. Developed methods to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Town of Marcy – Justice Court Operations (2020M-166)
… efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. Ensure the Court was using the most … the work performed by the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… [ read complete report - pdf ] Audit Objective Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Piseco Common School District – Authorized Investments (2023M-172)
… increased risk of loss. District officials did not adhere to the District’s investment policy and invested $35,000 in … investments. The Board did not develop procedures to address investment requirements. Key Recommendations … the District’s attorney and consider market conditions to place unauthorized investments in authorized accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Albany County – Sexual Harassment Prevention Training (S9-23-05)
… [read complete report – pdf] Audit Objective Determine whether County of …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… [read complete report – pdf] Audit Objective Determine whether Cayuga County …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andTown of Albion – Financial Management (2021M-29)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Abilities First, Inc.: Compliance With the Reimbursable Cost Manual (2022-S-23)
To determine whether the costs reported by Abilities First, Inc. (AFI) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s23.pdfEmpowering Minds Therapy Inc. - Compliance With the Reimbursable Cost Manual (2021-S-21) 180-Day Response
To determine whether the costs reported by Empowering Minds Therapy Inc. (Empowering Minds) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s21-response.pdfKids First Evaluation & Advocacy Center: Compliance With the Reimbursable Cost Manual (2021-S-12)
To determine whether the costs reported by Kids First on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal and Reporting Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s12.pdfMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-25) 180-Day Response
To determine whether the costs reported by Mary Cariola Children’s Center, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under State Education Department guidelines, including the Reimbursable Cost Manual and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s25-response.pdfTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-5)
To determine whether the costs reported by Franziska Racker Centers, Inc. dba Racker on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s5.pdfDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… by State Comptroller Thomas P. DiNapoli. “Thousands of New Yorkers, many of them in need of mental health care or drug addiction services, are … as the cause for timeliness problems, the majority of the cases sampled (63%) had intake dates prior to the pandemic, …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-shelters