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Town of Hamburg - Finance Office (2023M-109)
Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hamburg-town-2023-109.pdfTonawanda City School District - Procurement (2023M-108)
Determine whether Tonawanda City School District (District) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/tonawanda-city-school-district-2023-108.pdfVillage of Greene – Investment Program (2023M-112)
Determine whether Village of Greene (Village) officials developed and managed a comprehensive investment program.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/greene-village-2023-112.pdfCity of Salamanca – Employee Benefits (2023M-96)
Determine whether City of Salamanca (City) separation payments were properly authorized, adequately supported and accurately calculated.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/salamanca-city-2023-96.pdfVillage of Schaghticoke – Board Oversight (2023M-78)
Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/state-agencies/audits/2023/pdf/schaghticoke-village-2023-78.pdfTown of Homer – Non-Payroll Disbursements (2023M-63)
audit, town, homer
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/homer-town-2023-63.pdfClarendon Fire Company – Financial Activities (2023M-50)
audit, clarendon, fire company
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/clarendon-fire-company-2023-50.pdfVillage of Canaseraga – Claims Audit (2023M-48)
audit, village, Canaseraga, claims audit
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/canaseraga-village-2023-48.pdfHeuvelton Central School District – Procurement (2023M-55)
audit, heuvelton, school district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/heuvelton-central-school-district-2023-55.pdfCity of Amsterdam – Recreation Department (2023M-29)
audit, city, amsterdam
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/amsterdam-city-2023-29.pdfMonitoring of Construction Management (Follow-Up) (2023-F-44)
To assess the extent of implementation of the four recommendations included in our initial audit report, Monitoring of Construction Management.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f44.pdfInvestigation of Housing Discrimination Complaints (2023-S-26)
To determine whether the Division of Human Rights reviewed and addressed housing discrimination complaints timely and in accordance with its policies and procedures and the related laws.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s26.pdfAccess to Preschool Special Education Services (2023-S-1)
To determine if the State Education Department (SED) is effectively overseeing preschool special education in compliance with all applicable laws and regulations to promote timely access to services for children across New York State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s1.pdfLansing Fire District – Investment Program (2023M-62)
audit, lansing, fire district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/lansing-fire-district-2023-62a.pdfDivision of Housing and Community Renewal Bulletin No. DH-32
… recoverable using the OVP earn code or the AC 230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-32-april-1-2007-and-april-1-2008-salary-and-otherState Agencies Bulletin No. 786
… recoverable using the OVP Earn Code or the AC 230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/786-april-1-2007-salary-longevity-and-inconvenience-pay-increases-employeesHamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… Educational Services (BOCES) officials developed and managed a comprehensive investment program. Key Findings BOCES officials did not develop and manage a comprehensive investment program. During the … period, BOCES held $7.4 million in money market accounts and earned interest totaling $105,000, and held $4.6 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… a risk that SED could reduce the District’s building aid reimbursement for all unapproved work . For the 151 change …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… for Administration (Assistant Superintendent) and BOCES officials did not: Develop and manage a comprehensive investment program or develop … program procedures. Prepare monthly cash flow forecasts and ensure available funds are invested in legally …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… changing user access. Periodically review user access for all nonstudent network user accounts and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account