Search
Hazard Mitigation and Coordination (Follow-Up)
… water, health care, and other critical services. Major weather-related events continue to threaten New Yorkers. New … for all types and scales of emergencies, including weather-related events. NYCEM helps New Yorkers before, …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-followCompliance With Executive Order 95 (Open Data)
… Objectives To determine whether the Department of State (Department) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services (ITS) under EO 95, and … To determine whether the Department of State is complying with Executive Order 95 including …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0Security Over Critical Systems (Follow-Up)
… Systems (Report 2023-S-24 ). About the Program The Hudson River–Black River Regulating District (HRBRRD) is a New York State public … maintain, and operate reservoirs in the upper Hudson River and Black River watershed, including the Sacandaga, …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followAccess Controls and Vulnerability Management
… sources. CDTA is governed by a board of directors. The Chief Operating Officer (COO) oversees technical services and information systems, including activities to protect CDTA’s … and guidelines, including Payment Card Industry Data Security Standards (PCI-DSS), National Institute of Standards …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… recommendations included in our initial report, Borough of Manhattan Community College: Controls Over Bank Accounts ( … recommendations included in our initial report Borough of Manhattan Community College Controls Over …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… audit report, Facility Structure, Safety, and Health Code Waivers (Report 2014-S - 27). Background There are … in place at a given facility, nor could it identify the code violations that had been waived at those facilities. … of Health: Facility Structure, Safety, and Health Code Waivers ( 2014-S-27 ) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followCollection and Use of Oil Spill Funds (Follow-Up)
… in our initial audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). Background Chapter 845 of the … York Environmental Protection and Spill Compensation Fund (Oil Spill Fund or Fund) to pay for the cleanup and removal of … were weaknesses in the Department’s oversight of Major Oil Storage Facilities ( reporting and facility registration, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Upstate Cerebral Palsy (UCP) on its Consolidated Fiscal … Determine whether costs reported by Upstate Cerebral Palsy on its CFRs were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Child Development Council, Inc. (TCDC) on its … To determine whether the costs reported by The Child Development Council Inc TCDC …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manual2018 Annual Audit
… whether claims were appropriate and complied with (i) the New York State Workers’ Compensation Law and (ii) mandated fee …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Childrens Unit for Treatment and Evaluation on its …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on HSOR’s CFR for the fiscal year ended June 30, 2015. Background HSOR is an SED-approved, not- for-profit special education provider located in Rockland … between three and five years of age. HSOR is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… January 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board of Supervisors which … one of whom also serves as the Chairman of the Board. The County’s budgeted general fund expenditures for the 2012 …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Department’s internal controls over financial operations for the period January 1, 2011, to September 30, 2012. … the Board. The County’s budgeted general fund expenditures for the 2012 fiscal year were $73.9 million. Key Findings … As a result, cash receipts were not properly accounted for, secured, and deposited in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsRoosevelt Fire District – Length of Service Award Program (2025M-40)
… (GML) Section 181-b, or in the alternative, ensure LOSAP disclosure notes were included in the District’s annual … an annual LOSAP audit or alternatively ensuring LOSAP disclosure notes in a timely manner, the Board increases its … audit of the LOSAP, or in the alternative, include LOSAP disclosure notes in the District’s annual audit. Comply with …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… [read complete report – pdf] Audit Objective Determine whether the Richford … will not be available. The Board did not: Adequately plan for long-term capital and financial needs totaling $5.6 … information it received was accurate, complete or timely. For example, the final monthly budget-to-actual reports on …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… efforts was not reported, and officials did not post the testing results on the District’s website until 48 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mOrange County Community College – Information Technology and Financial Activities (2017M-111)
… Findings The Board did not adopt adequate IT policies that address appropriate computer use and security or provide … the claims process. Policies and procedures over student accounts were insufficient. Key Recommendations Review and update the existing Internet, email and personal computer use …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialFranklin County – Fiscal Stress (2013M-252)
… the period January 1, 2009, to June 30, 2013. Background Franklin County is located in northeastern New York State and … Franklin County Fiscal Stress 2013M252 …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… of our audit was to review the City’s purchasing process for the period April 1, 2012 through September 6, 2013. … The City of Batavia is located in Genesee County and has a population of 15,645. The City is governed by a … or indicate the selection basis, such as using requests for proposals (RFPs), when procuring professional services. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296