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Property Tax Credits
… whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the period … of Property Tax Freeze, Property Tax Relief, and STAR credits began at various times, with the oldest program … whether Property Tax Freeze Property Tax Relief and STAR credits processed by the Department during the peri …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsAdoption Subsidy Program (Follow-Up)
… included in our initial audit report, Adoption Subsidy Program (Report 2008-S-106). Background Our initial … was issued on August 18, 2010, examined whether adoption subsidy payments to adoptive parents were supported and in … and Family Services (OCFS) established the Adoption Subsidy Program (Program) to locate and maintain stable and …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followControls Over Computers (Follow-Up)
… of the four recommendations included in our initial audit report, Controls Over Computers (Report 2010-N-7). Background The New York City Department of … employees in 20 separate bureaus. Our initial audit report, issued on January 10, 2012, found that the Department …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… of Labor’s implementation of the recommendation made in our initial report, Assessment and Collection of Selected … Department officials had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund … that the Department has made substantial progress in addressing the issues identified in our initial report. …
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
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, 2008 … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesCollection of Lease and Permit Revenues
… The Department of Transportation (Department) has land that it does not use continuously. Interested parties can pay a fee for a permit to use such land temporarily. The Department is responsible for billing …
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
… Objective To determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug utilization in accordance with its … To determine if CVS Health remitted commercial drug rebate revenue related to …
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)
… the extent of implementation of the recommendations in our initial audit report, Enforcement of the Mitchell-Lama … sampled developments, there were significant deficiencies in the processes used. We found that only 30 percent of the … income. Additionally, DHCR is several years behind in generating the match between tenants’ self-reported …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… set by RPTL by over $4.8 million. The District had excess capacity on 124 of the 210 routes reviewed. We identified six … the number of bus routes to better utilize school bus capacity. …
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)
… schools with approximately 5,500 students, is governed by an elected nine-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial and … alter the computer configuration. Although data is backed up in the Clerk’s office and Finance Department, the backups … and require the media used for backups to be encrypted and stored in a secure location. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyTown of Stanford – Financial Condition (2013M-225)
Town of Stanford Financial Condition 2013M225
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… The Village of Sag Harbor is located in the Towns of East Hampton and Southampton in Suffolk County and has a … the year, but did not address negative balances in budget line items. Therefore, the Board’s involvement in and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Village of Hempstead -- Budget Review (B7-15-7)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s preliminary budget for the 2015-16 fiscal year. Background Chapter 646 of … Village of Hempstead Budget Review B7157 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Town of Dover – Financial Activities (2013M-139)
… January 1, 2011, to October 22, 2012. Background The Town of Dover is located in Dutchess County and has a … Town of Dover Financial Activities 2013M139 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Rochester City School District – Budget Review (B20-2-1)
… the situation, Comptroller DiNapoli immediately deployed staff to begin a review. Key Findings Due to several … cost-savings and avoidance measures, including personnel layoffs, recently implemented by the Superintendent and Board …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1City of Fulton – Audit Follow-Up (2021M-184-F)
… our recommendations in the audit report City of Fulton – Capital Projects (2021M-184), released in February 2022. The … position of individual projects or determine the correct capital project fund balance because: The Chamberlain did not maintain complete, up-to-date capital projects records for each project. The Council did …
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)
… financial and capital plans. Background The Village is located in the Towns of Cato and Ira in Cayuga County. The Village is governed by the elected five-member Board, which includes the Mayor. The Board is responsible for the general management and control of the Village’s …
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)
… of Review The purpose of our review was to assess the Hunter-Tannersville Central School District’s (District’s) … in implementing our recommendations in the audit report Hunter- Tannersville Central School District – Network User … plan. Background The District serves the Towns of Halcott, Hunter, Jewett, Lexington and Prattsville in Greene County. …
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)
… because IDA officials have not entered into any new agreements since the initial audit was completed. …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-f