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Compliance With the Safe Schools Against Violence in Education Act (2013-S-71)
To determine whether school districts outside of New York City are properly and accurately reporting statistics on crime and incidents to the State Education
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s71.pdfEldred Central School District – Building Access (S9-26-1)
… School District (District) officials properly manage and monitor building access accounts and devices? Audit Period … security and enabling school officials to manage and monitor entry points within educational institutions. These … Summary District officials did not properly manage and monitor building access accounts and devices (badges). As a …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1Town of Alexander – Town Clerk/Tax Collector (2025M-72)
… will continue to take corrective action. Their response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… audit was to review selected Village financial operations for the period June 1, 2010, through February 29, 2012. … Trustees and an elected Mayor. Operating expenditures for the 2010-11 fiscal year were $2,866,612. Key Findings … failed to audit all claims as required by Village Law. For the fiscal year ended May 31, 2011, the Board reviewed …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationOpinion 92-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AMBULANCE SERVICE -- Fees (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND … Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Contract #C001203 – Senior Java Architect
… download through the following links: Draft Contract , in PDF format Responses to Questions Candidate Submission Sheet (“CSS”) , in MS Word format. Note: documents will be posted in Adobe Acrobat PDF format and may be opened with the free …
https://www.osc.ny.gov/procurement/contract-c001203Health and Safety of Children in Foster Care (Follow-Up)
… audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our initial … audit report Health and Safety of Children in Foster Care Report 2016N2 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followCity of Rensselaer – Accounting Records and Reports (2023M-26)
… and $2.2 million, and transactions were not entered in a timely manner. Bank reconciliations were not prepared in a timely manner or clearly documented and discrepancies, … not explained. Independent audit reports were not issued in a timely manner and identified deficiencies in internal …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Oversight of Selected Aspects of Traffic Controls
… Transportation (Department) is monitoring and evaluating traffic flow at intersections and whether the Department took action to improve safe traffic and pedestrian flow at intersections. The audit … efficient movement of pedestrians, goods, and vehicular traffic on the streets, highways, bridges, and waterways of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsOpinion 90-36
… provisions of law applicable to the collection of town and county taxes are set forth in Article 9 of the Real Property …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Town of Pharsalia – Board Oversight (2018M-59)
… Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations, which allowed the former Town … Determine whether the Town Board Board in the Town of Pharsalia Town provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59DiNapoli: One of the Nation's Largest Energy Suppliers Agrees to Report on Climate Change Risk
… agreements with ExxonMobil and PPL Corporation after winning strong shareholder support at their annual meetings. … harvested without links to deforestation and that they take steps to reduce their greenhouse gas emissions. About …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-one-nations-largest-energy-suppliers-agrees-report-climate-change-riskAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… development and tourism in New York state with no tangible results, according to an audit released today by State … it should have clear objectives and show the public actual results,” DiNapoli said. “ESDC’s attempts to measure the results of this advertising campaign were weak at best, …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractMedicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… Objective To determine whether Medicaid overpayments for pharmacy services on behalf of managed care recipients who … Medicaid services their recipients require, which includes pharmacy services. Many recipients have other third-party … audit period, HMS’ third-party liability recoveries on MCO pharmacy payments totaled about $118 million. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsVillage of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… report - pdf ] Audit Objective Determine whether the Board and Village officials developed realistic budgets and long-term financial plans. Key Findings The Board and Village officials did not develop realistic budgets. From … Determine whether the Board and Village officials developed realistic budgets and …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Levittown Union Free School District – Information Technology (2025M-145)
… and social security numbers. Network user accounts provide access to network resources and should be actively managed to … procedures, officials have less assurance that outdated computer software will be identified and remediated in a … The CAP should be posted on the District’s website for public review. 1 PPSI is any information to which …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/levittown-union-free-school-district-information-technology-2025m-145Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… awards to ensure grant funds were allocated and spent for intended purposes. The audit covered the period April 1, … found the Division was generally meeting its obligations for ensuring that grant funds were appropriately allocated. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followTown of Rutland – Water and Sewer Charges (2025M-30)
… The Board did not formally authorize all billing rates charged by the Town and it did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… fire department’s board should provide adequate oversight of the financial operations to ensure that public funds are … about $339,000 and deposits totaled about $378,000. Audit Summary Department officials did not ensure that the … Prepare and submit the annual report for Foreign Fire Insurance (FFI) tax proceeds to the Board and membership, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025m