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Kerhonkson Fire District – Board Oversight (2025M-124)
… the District’s 2008 through 2024 Annual Financial Report (AFR) filings as of March 12, 2025. Understanding the Audit … and was not transparent. The District’s required AFR was last filed in 2007, more than 18 years ago. As a … than budgeted. Ensure the Treasurer filed the District’s AFR with the OSC for 17 fiscal years (2008 through 2024). 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… Objective Did the Rushville Hose Company, Inc. (Company) Board of Trustees (Board) and membership provide adequate oversight … Did the Rushville Hose Company Inc Company Board of Trustees Board and membership provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Town of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… [read complete report – pdf] Audit Objective Did the Town of Middlesex (Town) Town Board (Board) ensure that code … Period January 1, 2015 – December 12, 2025 Understanding the Audit Area A town board is responsible for ensuring that … Did the Town of Middlesex Town Town Board Board ensure that code …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4Machias Fire District – Financial Operations (2026M-14)
… [read complete report – pdf] Audit Objective Did the Machias Fire District (District) Board of Fire Commissioners (Board) and Treasurer properly manage the District’s financial operations? Audit Period January 1, … Did the Machias Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Levittown Union Free School District – Information Technology (2025M-145)
… communicating through email. These systems hold data that are valuable, such as (but not limited to) student and employee names, dates of birth, … customers, third-parties or other individuals or entities. …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/levittown-union-free-school-district-information-technology-2025m-145Glen Cove City School District – Information Technology (2025M-144)
… [read complete report – pdf] Audit Objective Did Glen Cove City School District (District) officials adequately manage … network user accounts. Audit Summary District officials did not adequately manage nonstudent network user accounts. … Did Glen Cove City School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/glen-cove-city-school-district-information-technology-2025m-144Middlesex Hose Company, Inc. – Fundraising (2025M-148)
… Did Middlesex Hose Company (Company) officials ensure that fundraising collections were properly recorded, reported … $108,893. Audit Summary Company officials did not ensure that fundraising collections were properly recorded, reported … activities. Also, the Company has an increased risk that fundraising collections could be lost or stolen without …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/middlesex-hose-company-inc-fundraising-2025m-148Town of Union – Transparency of Fiscal Activities (S9-25-40)
… [read complete report – pdf] Audit Objective Did the Town of Union (Town) Board (Board) provide for an annual audit of the Town’s financial records, and did the Comptroller file … Did the Town of Union Town Board Board provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40Levittown Union Free School District – Financial Management (2026M-13)
… costs (like emergencies and revenue gaps), maintain tax rate stability, comply with the 4 percent surplus fund … not needed to finance operations results in real property tax levies that are higher than needed. Further, the lack of … website for public review. 1 New York State Real Property Tax Law (RPTL) Section 1318 …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/levittown-union-free-school-district-financial-management-2026m-13City of Yonkers – Budget Review (B26-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ (City) financial condition … The purpose of our budget review was to identify issues which impact the City of Yonkers City financial condition in …
https://www.osc.ny.gov/local-government/audits/city/2026/07/03/city-yonkers-budget-review-b26-6-6Lake Mohegan Fire District – Procurement (2026M-31)
… an economical manner while allowing interested vendors a fair and equal opportunity to compete. During the audit … help ensure that goods and services are obtained through fair and competitive processes. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/10/lake-mohegan-fire-district-procurement-2026m-31XII.4.A Vendor Requests for Payment – XII. Expenditures
… Statewide Financial System (SFS) Claim for Payment Form ( AC 3253-S ). Business Units may use AC 3253-S rather than a vendor invoice when processing … It is the responsibility of the vendor and the Business Unit to ensure the calculations resulting from information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentSaranac Central School District – Student State Aid (2023M-91)
Determine whether Saranac Central School District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-91.pdfMedicaid Program: Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (2021-S-20) 180-Day Response
To determine if Medicaid made inappropriate fee-for-service payments to pharmacies on behalf of recipients who had third-party insurance and, if so, whether appropriate recoveries were made.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s20-response.pdfOversight of Shelter Placements (2021-N-5) 180-Day Response
To determine whether the New York City Department of Homeless Services is effectively placing clients into shelters or facilities that have the necessary services and supervision.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n5-response.pdfImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (2021-S-20)
To determine if Medicaid made inappropriate fee-for-service payments to pharmacies on behalf of recipients who had third-party insurance and, if so, whether appropriate recoveries were made.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s20.pdfReview of the Financial Plan of the City of New York - June 2012
New York City adopted a balanced budget for FY 2012, but projected a budget gap of $4.6 billion for FY 2013, and even larger gaps for subsequent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2013.pdfLyndon Fire District – Disbursements (2022M-132)
Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndon-fire-district-2022-132.pdfReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (2021-S-34)
To determine if the Office of Temporary Disability Assistance adequately monitors and appropriately reimburses claims for homeless shelter providers, such as Rescue Mission Alliance of Syracuse.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s34.pdfAudit Services U.S., LLC (Contract No. C001149)
Audit services for the identification, collection, and processing of out-of-state abandoned property agreement with Audit Services U.S., LLC. New York State Comptroller's Contract Number C001149.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/contracts-c001149.pdf