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City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… was made available to the City Council and City officials for the effective management of operations. Key Findings The … and officials did not have adequate financial information for the effective management of operations and, as a result, … the required annual financial report (AUD) with our office for fiscal years 2016 through 2019. The Council did not take …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Oyster Bay - Financial Condition Management (2020M-74)
… ] Audit Objective Determine whether the Town Board (Board) and Town officials effectively managed the Town’s financial condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s financial condition. Three of the …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Schuyler – Financial Management (2014M-182)
… capital needs. These plans should be monitored and updated on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Village of Airmont – Claims Auditing (2024M-1)
… Key Findings The Board did not audit claims before payment to ensure that claims were for appropriate Village … deliberate, and thorough audit of claims prior to payment. As per Appendix A, Village officials disagreed with …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1SUNY Bulletin No. SU-356
… is to notify agencies of a business process change in the starting, stopping, and changing of SUNY’s Voluntary … deductions. Affected Employees: All employees enrolled in the SUNY Voluntary 403(b) Savings Plan are affected. Background: In an effort to streamline the process of starting, stopping, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… which increased the risk that BOCES may have paid for unnecessary meals. BOCES paid $136,878 for meals provided at meetings during the audit period. We reviewed payments for meals totaling $63,009 provided at 80 meetings. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesTown of Crawford – Town Clerk (2021M-82)
Determine whether collections in the Town of Crawford Town Town Clerks Clerks office were properly accounted for reported and deposited in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Schoharie County Court and Trust Funds (2022-C&T-3)
… for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County Clerk and Surrogate’s Court …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County Clerk and Surrogate’s Court …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… for safekeeping by order of the Surrogate’s Court . Together, the Commissioner, County Clerk and Surrogate’s …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… on the inventory records, making them more susceptible to theft without detection. In addition, capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventorySherburne-Earlville Central School District – Financial Management (2024M-61)
Determine whether the SherburneEarlville Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… report – pdf] Audit Objective Assess whether City of New Rochelle (City) officials could take additional steps to … Assess whether City of New Rochelle City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town of Rutland – Water and Sewer Charges (2025M-30)
… adopt written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Port Ewen Fire District – Financial Management (2024M-157)
… District’s financial operations. Key Findings The Board and officials did not properly manage District’s financial … to adequately oversee the District’s financial activities and make informed financial decisions. Annually review the District’s investment policy and seek legal investment options that align with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Heat and Hot Water Complaints
… Preservation and Development (HPD) addresses heat and hot water complaints timely, issues notices of violation, and … penalties as appropriate. Our audit covered heat and hot water complaints received during NYC Fiscal Years (FY) 2018 … which includes the provision of adequate heat and hot water. Insufficient heat can pose safety risks, especially …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsUnified Court System Bulletin No. UCS-88
… where the promotional salary is greater than or equal to 1st Longevity and less than 2nd Longevity, the Increment Code … where the reconstructed salary falls between 1st and 2nd Long, the eligibility for the longevity step is … recalculation where the resulting salary is between 1st and 2nd Longevity Steps and the employee is due a 2nd …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawHousing for Seniors
… To determine whether the New York City Department of Housing Preservation and Development and the New York City Housing Development Corporation effectively oversee the … To determine whether the New York City Department of Housing Preservation and Development and the New York City …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsCollege Readiness (Follow-Up)
… four recommendations included in our initial audit report, College Readiness (Report 2021-N-1 ). About the Program … require education beyond a high school diploma—a college degree or advanced certificate represents entry to … half of all students who complete high school and go to college require remedial courses and nearly half never …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-follow