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Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… properly managed and remain active can potentially result in unauthorized building access. District officials: Did not … and badges. Granted access to 39 individuals participating in continuing education programs without conducting any …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andAddison Central School District – Financial Condition (2016M-30)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 15, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $28.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Long Island Rail Road: On-Time Performance by the Numbers (2023)
In 2023, the LIRR carried 65.2 million riders, a reduction of 25.9 million from levels last reached before the COVID-19 pandemic in 2019, when ridership reached 91.1 million passengers.
https://www.osc.ny.gov/files/reports/pdf/report-9-2025.pdfRemsen Central School District – Fund Balance and Reserves (2015M-306)
… Purpose of Audit The purpose of our audit was to review the District’s general fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Town of Ellicott – Fiscal Stress (2013M-269)
… the Town’s general town-wide fund’s unexpended surplus funds declined from $169,198 as of January 1, 2010, to a … while the highway part-town fund’s unexpended surplus funds declined from $63,773 to a deficit of $29,228 for the … same period. The general town-wide and highway part-town funds have had operating deficits during the last three …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… from those business that fall short of performance goals in compliance with TCIDA’s recapture policy. … Tompkins …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing practices, Council … and $35 million, respectively. Key Findings The City did not adopt a comprehensive procurement policy. As a result, … who were paid $164,613. City officials also did not have a written agreement with one of eight professional …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Fiscal Oversight Responsibilities of the Governing Board
This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements. We will also provide resources available to assist in these oversight activities.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-responsibilities-governing-board-041223.pdfTermination Request - Employer Contribution Stabilization Program or Alternate Program
The termination request form is used to terminate participation in the Contribution Stabilization Program (Chapter 57, Laws of 2010), or the Alternate Program (Chapter 57, Laws of 2013), for payment of retirement contributions.
https://www.osc.ny.gov/files/retirement/employers/pdf/csp-termination-request.pdfSelected Aspects of Supporting Small Businesses (2020-N-10)
To determine whether the New York City Department of Small Business Services properly administered the Employee Retention Grant program. We also examined whether SBS implemented the recommendations in the Small Business First Report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20n10.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021 (2021-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the three State Fiscal Years ended March 31, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21m2.pdfAll-Agency Contract Evaluation System (2019-S-14) 180-Day Response
To determine whether Metropolitan Transportation Authority Capital Construction is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation review process and taking action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s14-response.pdfTown of Wappinger – Recreation Department Cash Receipts (2020M-130)
Determine whether Town of Wappinger (Town) officials developed adequate controls to ensure Recreation Department (Department) cash collected is accurately recorded and deposited timely and intact (in the same amount and form as received).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/wappinger-2020-130.pdfAll-Agency Contract Evaluation System (2019-S-14)
To determine whether Metropolitan Transportation Authority Capital Construction is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation review process and taking action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s14.pdfMedicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27-response.pdfTown of Dover – Fire Protection and Ambulance Services (2016M-413)
… Purpose of Audit The purpose of our audit was to determine if the Board is monitoring the fire and ambulance companies that provide … of approximately 8,500. The Town, which is governed by an elected five-member Town Board, contracts with a fire …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… and the Board President routinely changed the time records of the custodian, her nephew. The Board did not …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… we reviewed were approved by the Board after the employee began work. Properly monitor hours worked by PTEs . Two PTEs worked in excess of the total Board-authorized time and were … compliance. Require agreements to be approved prior to the employee’s start date. Ensure PTEs complete and submit signed …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollRensselaer County – County Bridge Maintenance (S9-13-6)
… The County’s budgeted expenditures totaled $312 million in 2012. The Department of Engineering and Highways is … bridges. It is not fiscally responsible for other bridges in the County. Key Findings The County does have a written …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Bovina Fire District – Fund Balance (2015M-138)
… Purpose of Audit The purpose of our audit was to determine if District officials properly managed the District’s fund balance for the period January 1, 2014 through May 31, … Key Findings The Board has not formally established capital reserves. The District does not have an equipment …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138