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Capital Planning (Follow-Up)
… Purpose To determine the extent of the implementation of the three … $1.6 billion. The Public Authorities Law requires NFTA to prepare a five-year capital plan, along with annual … found that NFTA management did not maintain documentation to support their decisions on the projects they selected for …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial report, Controls Over CUNY Fully Integrated … To determine the extent of implementation of the nine recommendations included in our initial report Controls Over CUNY Fully Integrated …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followProperty Tax Credits
… The objective of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the … Tax Law. Background The Department’s administration of Property Tax Freeze, Property Tax Relief, and STAR credits … The objective of our examination was to determine whether Property Tax Freeze Property Tax Relief and STAR credits …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsAdoption Subsidy Program (Follow-Up)
… in compliance with governing regulations. The Office of Children and Family Services (OCFS) established the Adoption … alternative homes for hard-to-place and handicapped foster children. The Program, administered by local social services … assist adoptive parents in the care and support of these children. We found that payments were supported and were in …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followControls Over Computers (Follow-Up)
… handles hazardous material emergencies and toxic site remediation, and oversees asbestos monitoring and … to provide information on any actions that are planned to address the unresolved issues discussed in this review. …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-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-followAlfred State College of Technology – Selected Employee Travel Expenses
… analysis. These included over $1,037,509 paid to a provider of campus services such as transportation, vending, … expenses for the three College employees and the service provider selected for audit were documented and adhered to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesCollection of Lease and Permit Revenues
… Purpose To determine whether the Department of Transportation is … Interested parties can pay a fee for a permit to use such land temporarily. The Department is responsible … at the time of our review. When initial actions to collect revenues were unsuccessful, the Department …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering … revenue to Civil Service. As a result, Civil Service is due $453,029 in rebates. Key Recommendations Remit … all of the Empire Plan’s rebate-eligible drug utilization is invoiced, collected from drug manufacturers, and remitted …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… of the Mitchell-Lama Surcharge Provisions (Report 2017-S-12 ). About the Program Our initial report, which was issued … 10, 2018, examined whether the Division of Housing and Community Renewal (DHCR) properly assessed surcharges at …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followCity of Fulton – Audit Follow-Up (2021M-184-F)
… properly manage capital projects. Background The City is located in Oswego County. The City is governed by an elected seven-member Common Council … comprising the Mayor and six Councilors. The Mayor is the City’s chief executive officer. The Chamberlain is the …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fVillage of Cato – Audit Follow-Up (2023M-145-F)
… our recommendations in the audit report Village of Cato – Water Financial Operations (2023M-145), released in March … did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … effectively manage the financial operations of the water fund, establish adequate reserves and develop long-term …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fHunter-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-fTown of Pleasant Valley – Financial Management (2024M-158)
… Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed realistic budgets … Determine whether the Town of Pleasant Valley Town Town Board Board developed realistic budgets and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Town of Wells – Records and Reports (2024M-59)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … records, and inadequate financial reports were provided to the Board. As a result, the Board lacked reliable records …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Hughsonville Fire Company – Financial Activities (2014M-201)
… through February 28, 2014. Background The Hughsonville Fire Company is a volunteer organization located in the Town … of Trustees, provides volunteer manpower to operate the fire equipment and fire house owned by the Hughsonville Fire District. Gross … Hughsonville Fire Company Financial Activities 2014M201 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and … and Ulster Counties. The District is governed by the Board of Education, which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationBaldwinsville Central School District – Financial Management (2016M-65)
… 2015. Background The Baldwinsville Central School District is located in the Towns of Clay, Lysander and Van Buren in … operates eight schools with approximately 5,500 students, is governed by an elected nine-member Board of Education. The … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Town 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-139