Search
Security Over Critical Systems (Follow-Up)
… Objective To assess the extent of implementation of the one recommendation included in our initial audit report, Security Over Critical Systems (Report 2023-S-24 ). … To assess the extent of implementation of the one recommendation included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Charleston, Minden, Mohawk, Palatine and Root in Montgomery County and the Towns of Carlisle and Sharon in Schoharie … in excess of the limits established by New York State Real Property Tax Law, ranging from 6.9 percent to 8.3 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of … Cash receipts and disbursements were not processed in accordance with the policy. The civil clerk performed … were not properly accounted for, secured, and deposited in a timely manner. The civil clerk affixes the Sheriff’s …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
Essex County Probation Department Internal Controls Over Financial Operations 2013M38
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsAccuracy of Reported Discharge Data (Follow-Up)
… when we examined DoE’s discharge classifications for its 2004-08 general education cohort (i.e., the students …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… our audit was to evaluate the BOCES’ procurement practices for the period January 1, 2014 through September 29, 2015. … 352 housing units. The Authority can also issue vouchers for 188 additional units under the Section 8 program. The … representatives elected by tenants of the Authority). For the fiscal year ending March 31, 2015, the Authority’s …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… Purpose of Audit The purpose of our audit was to examine the Authority’s process for … Housing Law Section 415. The Authority Board consists of seven members. The Authority is a public corporation formed for the purpose of providing housing services in the City of Niagara Falls in …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… did not ensure that all program performers and presenters signed contracts with the Library and submitted the required …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. … The City of Middletown City is located in Orange County and has a population of approximately 28,000. The City is governed by its Charter, general State laws, and local laws and ordinances. The City has a Mayor, a …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Bolivar – Community Development Block Grant (2013M-353)
… was to evaluate the Town’s financial management of the Community Development Block Grant (CDBG) program for the period January 1, 2012 through … Supervisor. The Town was awarded a $400,000 New York State Community Development Block Grant (CDBG), and contracted with …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-3532018 Annual Audit
… claims were appropriate and complied with (i) the New York State Workers’ Compensation Law and (ii) mandated fee … its four special funds in 2018 - the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditAccess Controls and Vulnerability Management
… covered the period from January 2024 through November 2025. About the Program CDTA was created by the New York … CDTA had an approximate workforce of 806 employees in 2025. CDTA’s mission is to provide mobility solutions that … covered the period from January 2024 through November 2025 …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementOther Bulletin No. 52
… OSC’s automatic processing of the Bargaining Unit, Benefit Program and Earnings Program change Affected Employees Payroll Bargaining Unit … Effective Date(s) The new Bargaining Unit Code, Benefit Program, and new Earnings Program will be set up with the … OSCs automatic processing of the Bargaining Unit Benefit Program and Earnings Program change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-52-new-bargaining-unit-code-benefit-program-and-earningsOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… of addiction services delivered with equity, dignity, compassion, and respect. In 2014, OASAS entered into a 5-year …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… and Reinvestment Act Recovery Act funds efficiently and for auth …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsOperational Training and Medical Assessments of Train Crews (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial report, Operational Training and Medical Assessments of Train Crews (Report 2016-S-26 ). About the Program The … To determine the extent of implementation of the five recommendations …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsDivision of Housing and Community Renewal Bulletin No. DH-22
… represented by Bargaining Unit 67 in the Division of Housing and Community Renewal Background Pursuant to Chapter 111 of the Laws of 2006 which provides for a change to the rules …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… does not deposit Project funds into the Project’s bank account. The Town pays the City four percent of the Project’s … deposits all quarterly payments into a Joint Water Project account. Analyze the time and costs incurred by the City to …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Purpose of Audit The purpose of our audit was to review the internal … have private interest in a limited liability company (LLC) that provided report card services to the District. … the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC had …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-business