Search
Saratoga Springs City School District – Procurement (2023M-25)
… take corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Rensselaer County – County Bridge Maintenance (S9-13-6)
… miles and has approximately 159,000 residents. The County is governed by a 19-member County Legislature. The County’s … in 2012. The Department of Engineering and Highways is responsible for the maintenance and monitoring of bridges. … was $9.9 million for the 2012 fiscal year. The Department is responsible for the maintenance and repairs of …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Village of Clayville – Board Oversight (2015M-115)
… an annual audit of the Clerk-Treasurer’s records or cause an audit to be performed. Key Recommendations Deposit …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements. Key Findings District officials did not always procure goods and services in accordance with Board policies and applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Town of Berkshire – Town Clerk (2014M-230)
… through June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town is governed by an elected five-member Town Board. Budgeted … for all moneys received where no other form of receipt is available. Report all collected and disbursed moneys to …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230City of Rensselaer – Accounting Records and Reports (2023M-26)
… and transactions were not entered in a timely manner. Bank reconciliations were not prepared in a timely manner or … discrepancies, including a variance where the reconciled bank balance for one bank account was $2.9 million less than the accounting …
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)
… Three components at the Recycling Center, such as adequate clearance on the latch side of doors to accommodate a …
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)
… Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in … our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), … The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fEvergreen Charter School – Credit Card Purchases (2024M-143)
… purchases were properly approved, adequately supported and for School purposes. Key Findings Credit card purchases were not always properly approved and/or adequately supported to show they were for a proper … payments being unresolved. The Board of Trustees (Board) and School officials did not develop and adopt a credit card …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Town of Lodi – Town Hall Capital Project (2024M-130)
… Town Board Board adequately managed the Town Hall Capital Project Project …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Real Property Dispositions
… rail lines, bus terminals, bridges and tunnels) major Port holdings in New York include the Bathgate Industrial Park in … real property and identifying unneeded real property holdings and disposing of them in a timely manner. … and procedures for identifying unneeded real property holdings and disposing of them to ensure they kept current. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsManual Reporting – Enhanced Reporting
… reported pay periods; and Employee earnings. This method is useful when you need to submit a small number of … Please note: if you need to report an employee who is eligible to join NYSLRS but is not a member, they will need to be assigned a NYSLRS ID …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingOversight of Sidewalk Sheds
… 1, 2017 through October 1, 2020. About the Program DOB is responsible for regulating the safe and lawful use of more … of people who visit, live, and work in the City. DOB is also responsible for the permitting and oversight of … sheds are properly installed or the unsafe condition is corrected. Develop and implement control activities, …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsControls Over Revocable Consents
… York City Department of Transportation (DOT) has billed and collected the correct fees for revocable consents; … standards required by the Rules of the City of New York; and whether DOT is monitoring to ensure all structures … an individual or organization the right to construct and maintain certain structures on, over, or under New York …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsSection 8 Housing Choice Vouchers – Federal Funding and New York
… Number (ALN) 14.871) was created by the Housing and Community Development Act of 1978 and is administered by the United States Department of Housing and Urban Development (HUD). HUD’s tenant-based HCV program, the … Listing Number ALN 14871 was created by the Housing and Community Development Act of 1978 and is administered by the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersTown of Union – Financial Condition (2016M-192)
… through December 31, 2015. Background The Town of Union is located in Broome County. The Town, which has approximately 55,000 residents, is governed by an elected five-member Town Board. Budgeted … million. Key Findings 157 of 187 water meters the Town is billed for are older than five years, and Village …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Awarding and Oversight of Statewide Interoperable Communications … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… of Audit The purpose of our audit was to examine the former Clerk’s records and financial practices for the period … year totaled approximately $3.7 million. Key Findings The former Clerk received at least $36,742 from January 1, 2009 … a Town bank account and could not be accounted for. The former Clerk did not properly record all cash receipts and …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Town of Oswego – Financial Condition and Information Technology (2017M-290)
… (IT) resources for the period January 1, 2016 through June 30, 2017. Background The Town of Oswego is located in Oswego …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Administration of Fellowship Leaves (Follow-Up)
… issuance of the follow-up review to provide information on actions planned to address the unresolved issues discussed …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-follow