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New Lebanon Central School District - School District Website (S9-19-37)
Determine whether the New Lebanon Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-lebanon-central-school-district-s9-19-37.pdfLake Pleasant Central School District - School District Website (S9-19-36)
Determine whether the Lake Pleasant Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/lake-pleasant-central-school-district-s9-19-36.pdfGrand Island Central School District - School District Website (S9-19-31)
Determine whether the Grand Island Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/grand-island-central-school-district-s9-19-31.pdfCentral Square Central School District - School District Website (S9-19-29)
Determine whether the Central Square Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/central-square-central-school-district-s9-19-29.pdfOversight of Student Immunization in Schools (2015-S-85)
To determine if the Department of Health (DOH) and the State Education Department (SED) are following the State’s public health procedures to ensure New York’s
Tuition Assistance Program: Audit of the State Financial Aid Program at LIM College (2015-T-2)
The objective of this audit was to determine whether LIM College (LIM) officials complied with the State Education Law and the Commissioner of Education’s Rules
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15t2.pdfSelected Aspects of the Paratransit Call Center Operations (2015-S-17), 90-Day Response
To determine whether the contractor operating the MTA-New York City Transit’s Paratransit Call Center was in compliance with the terms of its contract, and if n
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s17-response.pdfAccess Controls Over Selected Critical Systems (2017-S-56)
To determine whether access controls over selected Office of Children and Family Services systems are sufficient to prevent unauthorized or inappropriate access to those systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s56.pdfSeized Assets Program (2013-S-46)
To determine whether the New York State Division of State Police properly accounts for seized assets and whether it obtains the requested share from forfeited a
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s46_0.pdfEconomic Trends in New York State, April 2011
The economic recovery took hold in New York in 2010, but it has been slow, and not all regions of the State have benefited equally.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-trends-nys-2011.pdfUnclaimed Condemnation Awards
Any monies held by or owing by a public corporation or any other corporation for the payment of a condemnation proceedings award and that have remained unclaime
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/condemnation-awards.pdfTown of Webb Union Free School District – Financial Management (2022M-53)
… Webb Union Free School District (District) Board (Board) and District officials adopted realistic budgets and properly managed fund balance in accordance with statute. … was not needed. Officials improperly overstated fiscal year-end encumbrances by approximately $974,000 from 2018-19 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53XVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the … use of professional judgment to assess the quantitative and qualitative circumstances surrounding each particular … REV. 01/01/2017 … The determination of materiality and the resulting impact on accounting decisions requires the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityOversight of Industrial Hemp (Follow-Up)
… commodity in the United States, as both the stalk and seed can be used to produce thousands of different … including clothing, building materials, fuel, paper, and biodegradable plastics. Federal and State law define … are given 30 days after the issuance of the follow-up review to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followCornwall Central School District – Information Technology (2021M-83)
… internal controls over the District’s user accounts and software updates to help prevent unauthorized use, access and loss. Key Findings District officials did not establish … access that include periodically reviewing user access and disabling unnecessary network user accounts. Monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83City of North Tonawanda - Financial Condition (2020M-90)
… and poor financial management have left the City in a vulnerable financial position. Key Recommendations Take …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Medicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… the Department pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay health … and enrollment data necessary to make appropriate claim payments. If this information is not sent in an accurate and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthCity of North Tonawanda – Audit Follow-Up (2020M-90-F)
… in August 2020. The audit determined that the Mayor and Council did not adopt structurally balanced budgets, … included 10 recommendations to help officials monitor and improve the City’s financial condition. Background The … located in Niagara County. The City has an elected Mayor and an elected five-member City Council (Council). The …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fV.3.F Projects – V. Chart of Accounts (COA) Governance
… during a defined time period, and may be operational or capital in nature. The Project ID is 15 alphanumeric digits … in the SFS and links to the Project Costing module. Projects must be created for each federal grant, oil spill, capital project and other identified statewide uses. Projects …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsState Agencies Bulletin No. 2328
… the possible impact to the upcoming paycheck distribution and release of direct deposit funds and advices should the NYS budget be late and a budget extender bill is not passed. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2328-paycheck-distribution-and-release-direct-deposit-funds-preparation