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Internal Control System Components
… during the previous year. As the State’s chief fiscal officer, the Comptroller also has several responsibilities under the Act, including providing technical assistance to agencies, conducting audits of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsNew York Psychiatric Center – Controls Over State Resources (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, New York State Psychiatric … York State Psychiatric Institute (Institute), established in 1895, is one of two clinical research facilities … for use of its facilities by Columbia personnel. In addition, the Institute was not receiving the ownership …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followYouth Facility Chargeback Rates to Localities (Follow-Up)
… included in our original report, Youth Facility Chargeback Rates to Localities (2009-S-20). Background Our initial audit … was issued on March 21, 2012, examined whether chargeback rates used by the Office of Children and Family Services … We found that OCFS calculates juvenile facility chargeback rates correctly. However, in general, OCFS has been deficient …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followUniversity at Buffalo – Selected Employee Travel Expenses
… administrative staff whose travel consisted primarily of team travel to athletic events. Key Recommendations None …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/university-buffalo-selected-employee-travel-expensesEfficiency of Warehouse Space (Follow-Up)
… included in our initial audit report, Efficiency of Warehouse Space (Report 2019-S-1 ). About the Program The … cost-savings measures. As part of these efforts, the Warehouse Consolidation Initiative (Initiative) was … to achieve cost savings through the consolidation of warehouse space used by State agencies. At the start of the …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followMontauk Fire District – Audit Follow-Up (2024M-117-F)
… of Review The purpose of our review was to assess the Montauk Fire District’s (District) progress, as of October … in implementing our recommendations in the audit report Montauk Fire District – Board Oversight (2024M-117), released … fire protection and emergency services to the hamlet of Montauk within the Town of East Hampton in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fWyandanch Union Free School District - Budget Review (B19-7-1)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2017-18 … The purpose of our budget review was to provide an independent evaluation of the adopted 201718 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Caledonia-Mumford Central School District – Financial Management (2024M-101)
… Caledonia-Mumford Central School District (District) Board of Education (Board) and District officials effectively … increased the unemployment reserve to $888,580 as of June 30, 2023, a 310 percent increase over the three years … outstanding future financial commitments by a total of $1.3 million over the three years, which made it appear …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCircleville Fire District – Board Oversight (2013M-343)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343King Center Charter School – Purchasing (2013M-215)
… amounts under which approval can be made by management, versus large purchases that would require Board approval. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Shelter Island Union Free School District –Financial Condition (2014M-132)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Village of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management … 1, 2011, through April 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe … Village of Spencerport Financial Management 2013M134 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… supporting two of the six payments to an office supply store. The Deputy Treasurer could not explain these … Follow-up on overpayments made to the office supply store and seek reimbursement if applicable. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Town of Conesus – Justice Court (2013M-140)
… her work. The Justices also failed to reconcile their bail records to the Clerk’s accounting records, or review the information the Clerk entered into the Court’s database system. The Justices did not ensure that all money …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … financial operations for the period January 1, 2011, to November 30, 2012. Background The Amsterdam Housing …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsNorth Greenbush Common School District – Budgeting (2016M-112)
… operates one school with approximately 20 students from kindergarten through first grade and then pays tuition for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected District Financial … year totaled $5.4 million. Key Findings The Board needs to improve its oversight and management of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingParkland Alienation (2014-MS-5)
… "Parkland alienation" occurs when a municipality wishes to sell, lease or discontinue the use of municipal …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5