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Lehman College – Controls Over Bank Accounts
… Fully comply with prescribed procedures for opening new bank accounts and monitoring existing accounts. …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsCompliance With Jonathan's Law
… 2007, Jonathan Carey, a 13-year-old non-verbal autistic and developmentally disabled boy, died while in the care of a … Disabilities (subsequently renamed the Office for People With Developmental Disabilities). Jonathan’s … facilities operated, licensed, or certified by the Office for People With Developmental Disabilities, the Office of …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… should be prepared and provided to our office within 90 days, pursuant to Section 35 of the New York State General …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Morristown Fire District – Board Oversight (2025M-101)
… and properly audit claims? Audit Period January 1, 2024 – May 5, 2025 We extended the audit period to review the … of the Secretary-Treasurer’s records. Develop and adopt a procurement policy or investment policy, as required by New … State Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Mattituck Fire District – Claims Audit (2025M-48)
… [read complete report – pdf] Audit Objective Did the Board of Fire Commissioners (Board) of the Mattituck Fire District (District) effectively audit … 30, 2024 Understanding the Audit Area An effective audit of claims is often the last line of defense for preventing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Town of Plattekill – Information Technology (2025M-132)
… should be prepared and provided to our office within 90 days, pursuant to Section 35 of GML. For more information …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132North Brookfield Fire District – Board Oversight (2026M-2)
… of the District’s financial operations to help ensure public funds are managed with accountability, transparency … and integrity. This critical function can help maintain public trust, prevent mismanagement, waste, fraud and legal … We encourage the Board to make the CAP available for public review. 1 OSC’s website provides more information on …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Equine Health and Safety (Follow-Up)
… included in our initial audit report Equine Health and Safety ( 2017-S-77 ) . About the Program Our … York State rules and regulations designed to promote the health and safety of equines at New York State racetracks. We … measures to improve its practices to promote equine health and safety. However, we determined the Commission …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followTown of Butternuts – Disbursements (2021M-62)
… oversight of the disbursement process and exceeded its authority under New York State Town Law (Town Law) by … before audit and approval. The Board also exceeded its authority under New York State General Municipal Law (GML) by …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… the State Comptroller (OSC) was accurate with respect to job performance, sales tax exemptions and payment in lieu of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town officials did not always use … services or properly account for and monitor diesel and gasoline fuel. Town officials: Purchased $299,298 in goods … and properly accounted for and monitored diesel and gasoline fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… the District’s length of service award program (LOSAP) and procured goods and services in accordance with the … $3.3 million. Key Findings The District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP records for 15 active members were inadequate to …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingTown of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… of Audit The purpose of our audit was to review the Town's financial operations for the period January 1, 2013 through … The Town of Milton is located in Saratoga County and has a population of approximately 18,575. The Town is governed by … totaled approximately $5.9 million. Key Findings The Town's accounting records were not adequately maintained. The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Social Services Block Grant – Federal Funding and New York
… The Social Services Block Grant (SSBG) (Assistance Listing Number … through the United States Department of Health and Human Services to states and territories to support social services … The Social Services Block Grant SSBG Assistance Listing Number 93667 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-services-block-grantOversight of International Offices (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of International Offices (Report 2012-S-7). Background Our … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followOversight of Homeless Shelters
… of other unacceptable living conditions, including trash piles stored in a children’s play area; holes in walls, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersThe Alcott School – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. Alcott is reimbursed for preschool special education … $52,442 in personal service costs, which consisted of $49,874 in unsupported staff time, and $2,568 in employee … expenses, $1,252 in working capital interest, and $386 in food and other nonreimbursable costs. We also …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualMedicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… The audit covered the period from January 1, 2008 through December 13, 2011. Background The New York State Medicaid Program … York. For the period from January 1, 2008 through December 13, 2011, Medicaid paid Davis Ethical $776,849. During this …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Administration and Collection of Real Estate Transfer … To determine the extent of implementation of the two recommendations included in our initial audit report Administration and Collection of Real Estate Transfer …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followMonitoring and Administration of Public Protection Grant Programs
… the Division of Criminal Justice Services (Division) is adequately administering and monitoring selected public … 19, 2019. About the Program The Division’s mission is to enhance public safety by providing resources and … and firearm-related homicides. Established in 2014, GIVE is a crime-fighting program designed to assist law …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programs