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Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Tuckahoe Union Free School District is located in the Town of Eastchester, in Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationCity of Troy – Financial Condition (2015M-185)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through May 31, 2015. … elected nine-member City Council. Budgeted appropriations for 2015 totaled approximately $83.1 million. Key Findings Adopted budget for the general fund relied on appropriating significant …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Rochester Academy Charter School – Purchasing (2013M-144)
… our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The … in the City of Rochester, in Monroe County. The oversight for school operations is provided by the Board of Trustees … totaling $320,000 to determine if the disbursements were for school purposes, properly supported by a detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Background The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Lindenhurst Union Free School District – Credit Cards (2016M-179)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $148.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Town of Throop – Highway Department (2021M-115)
… not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, … the Board’s ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into written shared service agreements for projects conducted with surrounding towns or maintain …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Town of Poestenkill – Credit Card Purchases (2024M-34)
… complete report – pdf] Audit Objective Determine whether the Town of Poestenkill (Town) Town Board (Board) ensured … purposes and approved before payment. Key Findings The Board did not ensure all credit card purchases were … purposes and approved before payment. As a result, the Town paid $1,322 for inappropriate personal purchases …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34City of Rensselaer – Accounting Records and Reports (2023M-26)
… and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial … accurate or timely accounting records. As a result, the reports the Council received were not sufficient to allow the Council …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… 67 components at the Town Hall, such as signs with raised lettering and Braille. 26 components at the Town … at the Senior Center, such as accessible parking spaces with access aisles. Seven components at the Parks and … physical accessibility for the 139 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Town of West Seneca – Audit Follow-Up (2019M-195-F)
… of West Seneca’s (Town’s) progress, as of December 2024, in implementing our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), released in March 2020. The audit determined that the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fReal Property Dispositions
… that the Port Authority was not in compliance with one or more provisions of the AI for all the seven properties. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsManual Reporting – Enhanced Reporting
… and service credit being reported for each job. When a new employee is enrolled or hired for reporting purposes, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingOversight of Sidewalk Sheds
… the site to the NYC Department of Housing Preservation and Development (HPD). Ultimately, the responsible parties did …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsControls Over Revocable Consents
… Objectives To determine whether the New York City Department of … to ensure all structures requiring a revocable consent have one in place. Our audit covered the period from July 1, … in the Office’s revocable consent database, and therefore do not have a consent and are not being billed. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsSection 8 Housing Choice Vouchers – Federal Funding and New York
… income. In New York City, this includes all of HUD’s NY Metro Fair Market Rent Area, which encompasses the five … by NYCHA. Because HUD payments were delayed in February of 2025, NYCHA announced they will be withholding future … fourth largest source of direct federal funding in FY 2025. As of the FY 2026 preliminary budget, the City …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Awarding and Oversight of Statewide Interoperable Communications Grants Report 2016S90
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Purpose of Audit The purpose of our audit was to review District financial and … The Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and West Seneca in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andTown of Oswego – Financial Condition and Information Technology (2017M-290)
… June 30, 2017. Background The Town of Oswego is located in Oswego County and has a population of approximately 7,900. … budgets. As a result, from 2014 through 2016, fund balance in the general fund declined from about $478,000 to $51,000 (89 percent) and declined in the Sleepy Hollow sewer district fund from $31,503 to …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… Purpose of Audit The purpose of our audit was to determine whether Company … controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Town officers and employees who receive or disburse moneys on behalf of the Town. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159