Search
New York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… unemployment insurance (UI) benefit payments to county jail inmates in a timely manner for the period January … of UI payments to jail inmates. We project that county inmates received potential inappropriate UI benefit … Work with the New York State Sheriffs’ Association or county Jails to obtain accurate and complete inmate data. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countyWorcester Central School District - Fund Balance Management (2022M-75)
… of $943,000, or 8 percent. District officials budgeted for operating deficits totaling $4.7 million from 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… totaling $55,025 were not deposited within seven days of receipt as required. He also issued nine checks totaling … did not retain cash collection logs from the safes where club money was placed before deposit and club advisors did … treasurers maintained complete and accurate records of financial activities. The central treasurer did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… managed and monitored nonstudent network user accounts to help prevent unauthorized use, access and loss. Key … a system to communicate when a network account was no longer necessary and should be deactivated. Key Recommendation Periodically review user access for all network user accounts and disable user accounts when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkMineola Union Free School District – Financial Condition Management (2021M-44)
… pdf ] Audit Objective Determine whether the Mineola Union Free School District’s (District) Board of Education (Board) … Determine whether the Mineola Union Free School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mPrattsburgh Central School District – Financial Management (2020M-108)
… surplus fund balance legal limit and use the excess funds in a manner that benefits taxpayers. Develop comprehensive … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Real Property Tax Cap and Tax Cap Compliance
… visit The Academy for New York State's Local Officials page to view past webinars and for more information on our …
https://www.osc.ny.gov/local-government/property-tax-capSauquoit Valley Central School District - Procurement (2019M-228)
… Objective Determine whether District officials ensured that competition was sought for the purchase of goods and … Determine whether District officials ensured that competition was sought for the purchase of goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… to educate nearly 160 students in grades 7-12. Audit Summary The Board and District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mDiNapoli Releases Analysis of Executive Budget
… occurred. Other proposals broadly authorize shifts of funds and spending authority among state agencies, public … to bypass the independent oversight of public dollars. All Funds tax receipts are projected at $77.4 billion in SFY … year, DiNapoli said. DiNapoli's report notes that All Funds spending in the coming fiscal year is projected at …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetTown of Hornellsville – Financial Management (2025M-102)
… Did the Town of Hornellsville Town Town Board Board effectively manage fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102DiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… balance is expected to be one-third lower than its recent peak of $8.9 billion two years earlier. Through March 31, the …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… Objective To determine whether the Department of Health did not collect Medicaid drug … encounter system rejections of pharmacy encounter claims. The audit covered the period from January 2018 through March 2023. About the … To determine whether the Department of Health did not collect Medicaid drug …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… thereby assisting Department of Homeless Services shelter residents in securing permanent housing. The audit … were approved for CityFHEPS and subsequently exited the shelter into permanent housing. In one case, a client had to … are identified and receive Shopping Letters, and that shelter exits are recorded and reported accurately. DSS does …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsAdministration of the CityFHEPS Program for Department of Social Services Homebase Clients
… (DSS) is administering the City Fighting Homelessness and Eviction Prevention Supplement (CityFHEPS) program according … Services (DSS) launched the City Fighting Homelessness and Eviction Prevention Supplement (CityFHEPS) rental assistance … DSS is administering the City Fighting Homelessness and Eviction Prevention Supplement CityFHEPS program according to …
https://www.osc.ny.gov/state-agencies/audits/2026/01/07/administration-cityfheps-program-department-social-services-homebase-clientsSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… Purpose To determine the extent of implementation of the five … several areas where the Bureau could improve its ability to ensure its resources are used effectively to stem drug diversion and abuse through a range of efforts, … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the District’s financial operations. Determine whether the Board and District officials complied with Local Finance Law … The Treasurer’s duties are not properly segregated and the Board and District officials did not provide adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign checks; instead, a rubber signature stamp was used, … 2019 through 2022 AUDs were not filed. Key Recommendations Stop the practice of using a signature stamp for the …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… at the Kenilworth Library, such as signs identifying van accessible parking spaces and properly secured carpets at … parking spaces with access aisles and at least one van accessible space. 15 components at the Senior Center, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of … to 10 individuals appear inconsistent with the City’s code of ordinances (City Code) and/or collective bargaining agreements (CBAs). The …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68