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Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… (CBA), employment contract or Board resolution and one teacher reviewed and approved her own time sheets. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollTown of Lodi – Town Hall Capital Project (2024M-130)
… the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the competitive bidding process for the pantry portion of the Project. The Board and its contractors …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… 1, 2013 through February 5, 2015. Background The Jamison Road Volunteer Fire Company, Inc. is a volunteer organization … Jamison Road Volunteer Fire Company Inc Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overTown of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… District boundaries are determined and documented on a map and that all District properties are charged ad valorem …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186New York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… DOT launched the New York City Bike Share program, which is part of a public-private partnership between the City of … a vendor. For the purposes of this report, this program is referred to as Citi Bike. The program is operated by the … revenue calculations, to show that it included the $26.7 million in accelerated fees from the vendor for the …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringOn-Time Performance
… where customers can connect with the Staten Island Ferry (Ferry) to Manhattan. SIR trains run 24 hours a day, seven … 15 minutes during rush hour periods, every 30 minutes for non-rush (mid-day and evening) periods, and every hour …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceOversight of Sidewalk Sheds (Follow-Up)
… Program The New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more … of all people who visit, live, and work in the City. DOB is also responsible for the oversight of sidewalk sheds … constructing a building or performing façade work that is more than 40 feet above a sidewalk, demolishing a building …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followElevator Safety (Follow-Up)
… has not adequately reinforced proper inspection procedures with the two inspection companies it contracts with; has not provided all tools and advice necessary to …
https://www.osc.ny.gov/state-agencies/audits/2019/10/28/elevator-safety-followOperational Training and Medical Assessments of Train Crews (Follow-Up)
… Background The Metropolitan Transportation Authority (MTA) is a public benefit corporation that operates North America’s … within the City of New York. Staten Island Railway (SIR) is a subsidiary agency that operates a single rapid transit … terminus at the Tottenville Terminal. Adminstratively, SIR is a separate operating unit, reporting to Transit’s …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followTidal Basin Government Consulting, LLC
… Purpose The objective of our examination was to determine whether payments the Division of Homeland Security and Emergency Services (Division) made … LLC (Tidal Basin) were appropriate pursuant to the terms of the contract. During the examination period of July 1, …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/tidal-basin-government-consulting-llcEnforcement of the Mitchell-Lama Surcharge Provisions
… income limit for that apartment, building management is required to add a surcharge, up to a maximum of 50 … the monthly rent or carrying charge. Payment of surcharges is a legal obligation. It is important that surcharges for tenants with incomes …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsCustodial Service Contract Procurement and Oversight
… Objective To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest … To determine whether the selected New York City Department of Education …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightOversight of Nurse Hiring and Retention (Follow-Up)
… issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followOversight of Critical Foster Care Program Requirements (Follow-Up)
… (Report 2015-S-79 ). About the Program The Office of Children and Family Services (OCFS) regulates and supervises … administer the foster care program, including placing children in foster care settings, certifying and approving … certain foster homes, and providing casework services to children and families. OCFS and these entities use the …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followMedicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… medical social services, drugs for symptom control and pain relief, counseling, and physical and occupational …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by the Board of Trustees which comprises three … none of the adopted budgets included a planned balance as is permitted by Law. District officials have not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mPine Valley Central School District –Financial Management and Procurement (2014M-36)
… Purpose of Audit The purpose of our audit was to assess the District’s … Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … a policy or plan for accumulating and using reserves funds to ensure that the amounts are necessary, reasonable and in … and the budgets were not revised during this period to provide for the year-end increases made to the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… our audit was to evaluate the Town’s financial operations for the period January 1, 2011, through December 31, 2012. … 2012 budgeted operating expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… Purpose of Audit The purpose of our audit were to evaluate the Town’s oversight of financial activities and … over online banking for the period January 1, 2011, to July 31, 2012. Background The Town of Johnsburg is located … oversight of the work performed by the bookkeeper to address her incompatible financial duties. Because the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6