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Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
Determine whether goods and services were procured in a manner consistent with the procurement policy
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeTown of Bainbridge – Justice Court Operations (2021M-51)
Determine whether the Town of Bainbridge Town Justices ensured money due to the Court was accurately collected recorded and reported and deposited in a timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Madison County - Claims Audit and Payment Process (2019M-142)
… whether internal controls over the claims audit and payment process were adequately designed and operating … Health (BOH) did not audit their respective claims before payment. Our review of 382 claims totaling $3.5 million … Ensure all claims are audited and approved prior to payment when required by law. Ensure all claims contain …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Plainville Fire District – Board Oversight (2021M-91)
… Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were … financial and capital plans. Ensure AUDs are filed on time. Audit and approve claims prior to payment when …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Franklin County Probation Department – Restitution Payments (S9-20-13)
… report - pdf] Audit Objective Determine whether the Franklin County (County) Probation Department (Department) … Determine whether the Franklin County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Chenango County Probation Department – Restitution Payments (S9-20-3)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments appropriately. As a result, some … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments appropriately. As a result, some … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
Determine whether Washington County Local Development Corporation Corporation officials provided adequate approval and oversight of the revolving loan program
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingCity of Salamanca - Collections (2023M-131)
… were not always accurately recorded and because adequate collection records were not always maintained, we could not … the correct form of payment (cash or check) listed in the collection records. 26 entries totaling approximately $18,000 … not have either the correct check number included on the collection records, or no check number was listed at all. …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131York Central School District – Financial Management (2022M-96)
… is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear … and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… either not properly separated or not adequately separated for rent receipts and cash disbursements. Payments totaling … controls. Assign financial system user access rights based on job duties. Officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Village of Waterford – Board Oversight (2022M-70)
… claims paid in advance of audit at the next regular Board meeting, or ensure annual audits were conducted in a timely … in advance and audit such claims at the next regular Board meeting. Except as specified in Appendix A, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… may not have been detected and corrected. Specifically: 588 claims totaling $3.1 million were not audited by the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… deficits in 2018. Four water districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. The two … Six water districts and one sewer district rely on general fund advances to finance operations, totaling $236,296 as of 2017. Fairgrounds Sewer District had a 2017 deficit fund balance of $39,283 and a general fund advance with a …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… an independent audit of its 2017 records as required by law. Certain Treasury duties were improperly assigned to a … vendors to access the bank accounts. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Operational Advisory No. 3
… Subject: Budget Check Reminder Guidance: Agency transaction processors, … values are valid. You are reminded to review the budget check status field after the budget check to ensure that the transaction is still in a valid … Budget Check Reminder …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderAudits of Local Governments: About Our Audits
… and School Accountability [pdf] for the period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level of assurance a peer review team can …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsOpinion 91-57
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances … library and presently maintains a separate bank account for those moneys. You indicate that the village believes that … be expended only under direction of the library trustees on properly authenticated vouchers, except that moneys …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Enforcement of Local Law 144 – Automated Employment Decision Tools
… challenge in identifying non-compliance, as LL144 requires posting of bias audits and disclosures to candidates if an … employers do not take steps toward complying, such as posting bias audits. Despite receiving only two AEDT … whether the complaint intake process worked. DCWP surveyed websites and bias audits of 32 companies and identified just …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that Rehabilitation Support Services, Inc. (RSS) … Determine whether the Office of Mental Health is ensuring that Rehabilitation Support …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-inc