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City of Hornell – Business Improvement District (2018M-38)
Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hornell-2018-38.pdfReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (2020-S-56)
To determine if the Office of Temporary and Disability Assistance (OTDA) adequately monitors and properly approves reimbursement of claims by homeless shelter providers, such as Westhab Inc.’s Coachman Family Center.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s56.pdfCopiague Fire District – Procurement (2020M-114)
Determine whether Copiague Fire District (District) officials used a competitive process to procure goods, services and professional service providers and ensured that no conflict of interest existed in the procurement process.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/copiague-district-2020-114.pdfThe Common Retirement Fund – Employer Contributions and Rates
… (the Fund) holds and invests the money used to pay NYSLRS benefits. As the trustee of the Fund, New York State … Fund, which was valued at $273.1 billion as of March 31, 2025, has three main sources of income (assets): Investment income Employer contributions Employee (member) contributions Over the past 20 years, …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundOversight of Nurse Hiring and Retention (Follow-Up)
… included in our initial audit report, Oversight of Nurse Hiring and Retention (Report 2017-N-2 ). About the … of their hiring, Health and Hospitals requires that nurse candidates undergo various screenings (e.g., criminal … included in our initial audit report Oversight of Nurse Hiring and Retention Report 2017 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followComptroller DiNapoli Releases School Audits
… his office completed audits of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School District , … , Fabius-Pompey Central School District , Green Tech High Charter School and the Niagara-Wheatfield Central School …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsCompliance With Executive Order 95 (Open Data) (Follow-Up)
… With Executive Order 95 (Open Data) (Report 2020-S-36 ). About the Program State government entities possess … comprehensive metadata and documentation to help maximize citizens’ understanding, and the public should be able to … after we began our audit. Prior to our audit, ORDA did not have any data items published to Open Data. In addition, it …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followSUNY System Administration Office – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesState Agencies Bulletin No. 320
… advise agencies of an increase in New York City resident tax withholding and an increase in the New York City supplemental tax withholding rate Affected Employees State employees who … in the five boroughs of New York City are subject to the tax withholding changes. State employees who live in the five …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/320-changes-new-york-city-resident-withholding-tables-and-new-york-cityContract Advisory No. 6
… Subject: The Vendor ID associated to a contract record in the Statewide Financial System (SFS) can only be changed when the original contract (sequence 0) is in the Open status. The Vendor ID … An agency must take action when it discovers that a contract is associated with the incorrect Vendor ID. Use the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractCollege of Fredonia – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. These employees each incurred over $100,000 in travel expenses during the three year period ending March … other travel expenses that we identified as outliers in our planning analysis, including three employees with …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesSchool District Physical Education Compliance (2018-MS-3)
… [read complete report - pdf] We also issued 10 letter reports in the School Districts of: Baldwinsville … Union Free . Audit Objective To determine whether the 10 school districts that we audited provide physical … are receiving the minimum PE required. Nine of the 10 districts audited did not provide an adequate amount of PE …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Controls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… The audit found the Department performed limited to no central monitoring of procurements made through the …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followOversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… Program (SYEP) and the Comprehensive Afterschool System of New York City (COMPASS). SYEP provides New York …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followBus Driver Licensing
… met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. The audit covers bus drivers who … out of 28 depots. Article 19-A of the New York State Vehicle and Traffic Law was enacted to further highway safety … met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. Of 142 drivers sampled, RBO allowed …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingControls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up)
… Program The New York City Department of Homeless Services (DHS), an administrative unit of the New York City Department … fiscal oversight of the homeless shelters. DHS contracts with public and private entities in its mission to: prevent … vulnerable population. The City has addressed this issue with a marked increase in capital investment for shelter …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/controls-over-capital-improvements-city-owned-homeless-shelters-followSelected Employee Travel Expenses
… have referred this matter to the Comptroller's Division of Payroll, Accounting and Revenue Services to work with the …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesSteuben County – Safeguarding Computerized Data (2025M-96)
… monitor access to and properly safeguard computerized data in the finance and personnel departments and County Clerk’s … Area County officials must safeguard computerized data in the finance and personnel departments and the County … and properly safeguard computerized data used by employees in the finance and personnel departments and County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Whitesboro Central School District – Separation Payments (2020M-146)
… - pdf ] Audit Objective Assess whether separation payments to certain Whitesboro Central School District (District) … agreements. Key Findings Separation payments made to seven of 10 employees tested were generally supported and accurately calculated. However, we question payments to three employees totaling $108,963. District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Oneida City School District – Information Technology (2020M-80)
… were used for personal activity, increasing the likelihood of the District’s network being exposed to malicious … recovery plan was not made available to us or the Board of Education for review and approval. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80