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Benefit Eligibility Assessment Process (Follow-Up)
… the Office of Temporary and Disability Assistance’s (OTDA) Fair Hearing process was used only as necessary. The audit … through September 30, 2013. We found that HRA applied a fair and consistent assessment process when determining … and costly, and in some cases unnecessary, OTDA Fair Hearings. These hearings were unnecessary because the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followReporting and Utilization of Bias Incident Data (Follow-Up)
… reporting bias incident statistics and utilizing the data for management decisions. We also determined whether NYPD …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followLicense Fee Revenues (Follow-Up)
… five recommendations included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New … June 30, 2013 the Department collected $8.1 million in license fees, $10 million in franchise fees, and fines … to identify businesses that operate without a required license. The objective of our follow-up was to assess the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… ( 2013-S-65 ). Background Our initial report, issued April 6, 2015, concluded that neither City University of New York … not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followTown of Danby – Claims Processing and Procurement (2022M-127)
… procuring goods and services and audited claims prior to payment. Key Findings The Board did not always seek … Board approved unsupported claims totaling $223,781 for payment. The Board approved 19 claims twice, resulting in … procuring goods and services and audited claims prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Thousand Islands Central School District – Financial Management (2022M-201)
… corrective action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Barker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… report – pdf] Audit Objective Determine whether West Hempstead Union Free School District (District) officials … audit school west hempstead …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountJericho Union Free School District – Acceptable Use Policy (2022M-194)
… officials helped safeguard personal, private and sensitive information (PPSI) by developing controls and communicating … infection or PPSI exposure. In addition to sensitive information technology (IT) weaknesses that were communicated … including the Assistant Superintendent for Business Affairs (ASB), were not aware that they were expected to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… are legitimate Company expenditures. Consider using credit cards in place of debit cards. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… Purpose of Audit The purpose of our audit was to review the BOCES’ management of financial activities for the period July 1, 2011 through December 2, 2015. Background The Orleans Niagara Board of Cooperative Educational Services (BOCES) is a governmental entity covering the area of 13 …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… School District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and … $6,982 is missing or was improperly withdrawn from the ECA and scholarship funds. Collections were not deposited in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… a model or serial number. A wheel balancer and a portable video magnifier, purchased for a total of $4,769, could not …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… $4.8 million. A former Board member was not removed as a signer, and new Board-appointed signers were not added to the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Fairview Fire District – Financial Operations (2024M-138)
… District (District) Board of Fire Commissioners (Board) and officials properly managed the District’s financial operations and were transparent. Key Findings The Board and District officials did not properly manage and oversee … Fire District District Board of Fire Commissioners Board and officials properly managed the Districts financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Leicester – Financial Management (2025M-2)
… corrective action. Appendix B includes our comments on the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2County of Putnam – Recreation and Golf Course Collections (2024M-50)
… Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported … supported. Key Findings The County’s Department and Golf Course did not always record, deposit, remit documentation … Recreation Department Department and Putnam County Golf Course Golf Course recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… pdf] Audit Objective Determine whether the Malverne Union Free School District (District) Extra-Classroom Activity … Determine whether the Malverne Union Free School District District ExtraClassroom Activity ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mTown of Keene – Records and Reports (2024M-27)
… complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage … As a result, the Board lacked reliable records and reports to manage the Town’s financial operations, account … The Supervisor did not provide adequate monthly financial reports to the Board in a timely manner and the Board did not …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27