Search
Village of Sagaponack – Claims Processing (2017M-124)
… February 28, 2017. Background The Village of Sagaponack is located in the Town of Southampton in Suffolk County and has a population of approximately 310. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Ulster – Town Assessor (2016M-361)
Town of Ulster Town Assessor 2016M361
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Oxford – Financial Management (2016M-420)
… Purpose of Audit The purpose of our audit was to examine the Town's financial operations for the period … The Board adopted budgets that relied on fund balance to fund recurring expenditures. The Supervisor did not provide the Board with sufficient information to monitor fund balance. The Supervisor did not file the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Maine – Justice Court Operations (2016M-358)
… 2015 through August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice Court with one elected Justice. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Town of Colchester – Financial Condition (2016M-376)
… through August 31, 2016. Background The Town of Colchester is located in Delaware County and has a population of approximately 2,100. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Selected Programs to Assist Businesses in New York City
… Objectives To determine whether the New York City Department of Small … Advocates and Compliance Advisors provided services to assist businesses in opening, operating, and expanding … To determine whether the New York City Department of Small …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityAdministration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… Administration of Non-Competitive and Limited-Competition Contracts (Report 2013-N-2). Background Our initial audit, … and renewed non-competitive and limited-competition contracts with vendors. We also determined if ACS … The audit covered the three fiscal years ended June 30, 2013. We found that ACS officials did not provide …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followAdministration of the Article 8-A Loan Program (Follow-Up)
… Purpose To determine the extent of implementation of the recommendations in our initial audit report, Administration of the Article 8-A Loan Program (Report 2013-N-4). Background … To determine the extent of implementation of the recommendations in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followMedicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… methodology (known as Ambulatory Patient Groups [or APG]) for clinic and ambulatory surgery services as well as … $933,399 in duplicate payments that were made to providers for the same services under both the old and the new (APG) …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… Public Work Enforcement Fund (Fund), the boiler inspection program and the asbestos abatement program. We also determined the Department does not have … for a legislative change in the asbestos abatement fee structure, largely because its analysis of the bill indicates …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… Lexington and Prattsville in Greene County. The District is governed by an elected five-member Board of Education … affairs. The Superintendent of Schools (Superintendent) is appointed by the Board and is chief executive officer responsible for day-to-day …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… IDA’s project approval and monitoring. Background The IDA is an independent public benefit corporation established in … City of Poughkeepsie (City) and its inhabitants. The IDA is governed by a Board that included four members who were appointed by the City’s Common Council. The Board is responsible for reviewing and approving prospective …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fCooperstown Central School District – Financial Management (2024M-65)
… budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Hammond Central School District – Financial Management (2024M-70)
Determine whether the Hammond Central School District District Board of Education Board and District officials properly managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Newfield Central School District – Financial Condition (2013M-238)
… the District’s total fund balance by $521,000 over a five-year period. Some of the surplus funds were … is likely necessary. The District reported liabilities that were more than $1.3 million over the actual obligations … the District’s actual revenues and expenditures. Develop a plan to reduce the amount of unexpended surplus funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Town of Dover – Financial Activities (2013M-139)
… internal controls over selected financial activities for the period January 1, 2011, to October 22, 2012. … an elected Town Supervisor. Total budgeted expenditures for the 2012 fiscal year were approximately $4.4 million. Key … year. Conduct a thorough and deliberate audit of claims for payment against the Town before they are paid, ensuring …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139City of Rome – Internal Controls Over Capital Projects (2012M-248)
… 1, 2010, to December 31, 2011. Background The City of Rome is located in Oneida County and has a population of … 33,700 residents. The eight-member Common Council is the City’s legislative branch and comprises the elected … in a timely manner and any cash or deficit remaining is accounted for properly. …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Complaint Processing (Follow-Up)
… four recommendations included in our initial audit report, Complaint Processing (Report 2020-N-9 ). About the Program The New York City Civilian Complaint Review Board (CCRB) receives, investigates, … bias-based policing and racial profiling. Once a civilian complaint is filed, investigators gather documentary and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followCUNY Bulletin No. CU-764
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the June 2023 … Local 237, provides for a uniform allowance payment to eligible employees. In addition, a memorandum dated … their first three uniform allowance payments are entitled to the June 2023 Uniform Allowance Payment as follows: Title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-764-cuny-june-2023-uniform-allowance-paymentIndustrial Development Agency Board Governance (2017-MS-1)
Industrial Development Agency Board Governance 2017MS1
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1