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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)
… report, Controls Over CUNY Fully Integrated Resources and Services Tool ( 2015-S-34 ). Background CUNY is the … of 24 institutions. The CUNY Fully Integrated Resources and Services Tool (CUNYfirst), which replaced CUNY’s legacy … student administration, financial administration, and human resources. As of February 15, 2018, there were 1.64 …
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)
… Background Our initial audit report, which was issued on August 18, 2010, examined whether adoption subsidy … 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/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-followTown 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)
… complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage … and timely accounting records, and inadequate financial reports were provided to the Board. As a result, the Board lacked reliable records and reports to manage the Town’s financial operations. All nine …
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 Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… deposited and cannot be located by Town officials. Users on each of the Town’s 15 computers were in the local … Finance Department, the backups are not taken offsite to a secure location because Town officials have not established … 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)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to January 31, 2013. Background The Town of Stanford is located in Dutchess County and has population … 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)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the … Village of Sag Harbor Board Oversight and Justice Court Operations …
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)
… liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … results of our review, we found the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Rochester City School District – Budget Review (B20-2-1)
… 2019-20 fiscal years. Background The District is located in Monroe County. Following the District’s September 19, 2019 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1