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Oversight of Certified Homeless Shelter Food Services
… from January 1, 2015 through May 10, 2018. Background Shelter operators are required to provide meals that are … OTDA certifies and directly oversees larger-scale shelter facilities (shelters serving ten or more families or … 18 percent. Seventy-five of 95 (79 percent) adult shelter food service workers at the 15 shelters we sampled …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesOpinion 95-18
… each burial lot in a village-owned cemetery in lieu of the yearly assessment provided for by Village Law, §15-1506. You … authority for a village to impose upon lot owners a yearly assessment of up to twelve dollars for maintenance …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Town of Bainbridge – Justice Court Operations (2021M-51)
… accurately collected, recorded and reported and deposited in a timely manner. Key Findings The Justices did not always … the Court was collected, deposited, recorded and reported in an accurate and timely manner. The Justices deposited 220 … that were not correctly deposited were not identified. In addition, we found their combined cash balances exceeded …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Somers Central School District – User Accounts and Software Updates (2021M-153)
… weaknesses were communicated confidentially to officials. In addition, officials did not: Periodically review all … prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… and Hunters Point Avenue—through a major transfer hub at Jamaica to the easternmost tip of Long Island. LIRR’s …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followRoyalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… it. Without a comprehensive written IT contingency plan in place that is properly distributed to all responsible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyNorth Greenbush Common School District – Claims Auditing (2022M-112)
… to payment. Key Findings While claims were supported and for appropriate purposes, the Board did not ensure claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… and up-to-date accounting records and reports. As a result, the Board lacked reliable information necessary to … accurate and uptodate accounting records and reports As a result the Board lacked reliable information necessary to …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47DiNapoli: 31 School Districts Designated in Fiscal Stress
… as being in a level of fiscal stress, compared to 3.3% in SY 2024. DiNapoli’s Fiscal Stress Monitoring System … of stress. This release of scores, which excludes New York City and the “Big Four” City School Districts of Buffalo, Rochester, Syracuse and …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stressDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… Police today announced the indictment of former Chatham Rescue Squad Business Manager Sara Thorne, of Forest City, … for allegedly stealing more than $17,000 from the rescue squad. “Thorne allegedly abused her position to divert … Police today announced the indictment of former Chatham Rescue Squad Business Manager Sara Thorne of Forest City …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… York State Town Law (Town Law), to provide an emergency medical service, a general ambulance service, or a … totaling $248,163 to occur. Effectively audit 27 District claims totaling $13,146 of 25 claims totaling $14,234 and 16 … Municipal Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Village of Herkimer – Payroll (2025M-37)
… of Herkimer (Village) officials pay salaries, wages and separation payments as authorized and ensure adequate employee time records were maintained? … compensation, including regular salaries and wages, overtime and payments to employees for unused leave accruals …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Issue Brief: New York City Health + Hospitals
New York City Health + Hospitals (H+H) is the largest municipal public health system in the country and the City’s largest provider of care to Medicaid patients, mental health patients, and uninsured patients.
https://www.osc.ny.gov/files/reports/osdc/pdf/health-hospitals-issue-brief.pdfResidential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities
New York City’s residential real estate market has proven resilient to the COVID-19 pandemic recession, with family homes seeing significant growth in value as people sought larger spaces amid limited supply.
https://www.osc.ny.gov/files/reports/osdc/pdf/residential-real-estate-in-nyc.pdfSewanhaka Central High School District - Information Technology Contingency Planning (2023M-12)
Determine whether Sewanhaka Central High School District (District) officials developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sewanhaka-central-high-school-district-2023-12.pdfDownsville Fire District – Procurement and Claims Audit (2022M-130)
Determine whether the Downsville Fire District’s (District) Board of Fire Commissioners (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/downsville-fire-district-2022-130.pdfUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
The devastating job losses caused by the COVID-19 pandemic led to a record number of unemployment insurance (UI) claims in New York, necessitating borrowing from the federal government beginning in May 2020.
https://www.osc.ny.gov/files/reports/pdf/update-unemployment-insurance-trust-fund.pdfInflation in the New York City Metropolitan Area, April 2022
During this high inflationary period, increases in the NYC metro area have been less than those nationally and in other large metropolitan areas; nevertheless, price increases appear poised to outstrip earnings growth.
https://www.osc.ny.gov/files/reports/pdf/inflation-nyc-metropolitan-area.pdfTheresa Fire District – Board Oversight and Financial Management (2021M-60)
Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/theresa-district-2021-60.pdf