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Tax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… equalization rate or other uniform rate of assessment to all properties listed on the Town’s assessment roll. Ensure all applicants provide adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipRainbow Rhymes Learning Center (Follow-Up)
… status of the three recommendations in our initial report, State Education Department: Rainbow Rhymes Learning … adequately supported, not Program appropriate, or claimed for a period for which Rainbow was not entitled to receive …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followClarence Central School District – Financial Condition Management (2022M-46)
… Audit Objective Determine whether the Clarence Central School District’s (District) Board of Education (Board) and … their response. … Determine whether the Clarence Central School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46College of Nanoscale Science and Engineering – Network Security Controls
… research complex of its kind at any university in the world. The College has a number of business relationships …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsUse of Vendor-Supported Technology
… Objective To determine whether the Niagara Frontier Transportation … Authority (NFTA) was complying with requirements to maintain its systems at vendor-supported levels. The audit …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… rushing to file their tax returns. My office is watching for those who would con the system to steal the public’s … million stopped by DiNapoli’s office had been approved for payment but DiNapoli’s auditors found red flags and …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsVillage of North Haven – Collections (2024M-99)
… were properly collected, recorded and deposited in a timely manner. As a result, the Village has an increased … could not determine whether the deposits were deposited in the same form and amount as collected (intact). 358 … and 69 collections totaling $57,426 were not recorded on a timely basis, increasing the risk for errors or …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Village of Addison – Board Oversight (2024M-8)
… former Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public official in New York State surrendered their pension …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Afton Central School District – Fund Balance Management (2023M-18)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … they levied more taxes than needed to fund operations and were not transparent with taxpayers. The Board annually …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Objective Determine whether the Norwood-Norfolk Central School District (District) Board of Education (Board) and … response. … Determine whether the NorwoodNorfolk Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Chittenango Central School District – Information Technology (2023M-155)
… Audit Objective Determine whether the Chittenango Central School District (District) officials adequately managed … action. … Determine whether the Chittenango Central School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Selected Employee Travel Expenses
… As a result, we examined the travel costs of one Office employee whose expenses exceeded $100,000. In total, we … examined $121,697 in travel costs associated with this one employee. Key Findings Most of the expenses we examined were … the Office did not maintain sufficient records of the employee’s fleet vehicle usage to ensure the vehicle was used …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Montauk Union Free School District – Information Technology (2022M-137)
… School District (District) officials secured access to the network and financial application and developed an information … will be lost and the District may not be able to recover from a network disruption or disaster. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Silver Creek Central School District – Financial Management (2022M-153)
… Audit Objective Determine whether the Silver Creek Central School District (District) Board of Education (Board) and … response. … Determine whether the Silver Creek Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… establish adequate IT controls over network user accounts. In addition to sensitive IT weaknesses communicated … Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were … Enter into a service level agreement (SLA) with each of the District’s IT service providers to clearly identify the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsContract with Daytop Village, Inc. (Follow-Up)
… (Report 2008-R-1). Background The Office of Alcoholism and Substance Abuse Services (OASAS) oversees programs for preventing and treating alcohol and substance abuse. Many of these … more than it was entitled to. The objective of our follow-up was to assess the extent of implementation, as of October …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
Determine whether Sullivan County County Funding Corporation Corporation officials awarded funds from the Millennium revolving loan program Program in accordance with established policy guidelines guidelines and ensured businesses complied with loan agreements
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingSherburne-Earlville Central School District – Financial Management (2024M-61)
… officials are not presenting the District’s spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to … did not use reserve balances to pay related expenditures in three of the District’s seven reserves. Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… of Taxation and Finance (NYSDTF), which could result in the Village paying fines and penalties. Recommendations … complete and accurate accounting records and reports in a timely manner. Village officials generally agreed with … corrective action. Appendix B includes our comment on an issue raised in the response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107