Search
Annual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority’s (MTA) finances brightened last year when the State provided a substantial, recurring funding solution to help it balance its operating budget as federal relief funds are exhausted.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2025.pdfReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (2020-S-56) 180-Day Response
To determine if the Office of Temporary and Disability Assistance (OTDA) adequately monitors and properly approves reimbursement of claims by homeless shelter providers, such as Westhab Inc.’s Coachman Family Center.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s56-response.pdfPatient Safety Center Activities and Handling of Revenues (2019-S-15) 180-Day Response
To determine whether the Department of Health (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is collecting and utilizing designated revenue for that purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s15-response.pdfPelham Union Free School District – Information Technology (2021M-134)
Determine whether Pelham Union Free School District (District) officials established adequate controls over user accounts to help prevent unauthorized use, access and loss, and adopted an adequate IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pelham-2021-134.pdfReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (2020-S-56)
To determine if the Office of Temporary and Disability Assistance (OTDA) adequately monitors and properly approves reimbursement of claims by homeless shelter providers, such as Westhab Inc.’s Coachman Family Center.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s56.pdfApplication for Refund of Excess Contributions (RS5195)
To apply for the refund of excess member contributions, NYSLRS Tier 1 & 2 members (and Tier 3 & 5 Police and Fire Retirement System members who are non-contributory), who voluntarily contribute, use form RS5195.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5195.pdfCheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… Purpose of Audit The purpose of our audit was to examine the District’s process and procedures over … 2016. Background The Cheektowaga Central School District is located in the Town of Cheektowaga, Erie County. The … operates four schools with approximately 2,100 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitVillage of Tannersville – Water Department Operations (2016M-417)
… Purpose of Audit The purpose of our audit was to review the Village’s water department operations for the … 2016. Background The Village of Tannersville is located in the Town of Hunter in Greene County and has a population … fund were $410,550. Key Findings Village officials did not require staff to perform periodic reconciliations of …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Town of Wayne – Justice Court (2013M-52)
… Purpose of Audit The purpose of our audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… receipted, deposited timely and intact, and accounted for. Of the 558 disbursements totaling $52.2 million paid …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Town of Darien – State Contract Loader Purchases (2013M-88)
… was to examine Highway Department purchasing practices for the period January 1, 2011, through January 30, 2013. … Background The Town of Darien is located in Genesee County and has approximately 3,200 residents. The Town is governed … appropriate price lists from the vendor when purchasing equipment on State contract, and compare the vendor’s pricing …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… set forth in Section 40-a of the State Finance Law. State money is appropriated and subsequently loaned to non-State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsAltona Fire District – Claims Auditing (2016M-162)
… Purpose of Audit The purpose of our audit was to examine the District's claims auditing process for the … the State, distinct and separate from the Town of Altona in Clinton County. The District is governed by an elected … for 2016 total approximately $628,000. Key Findings Not all claims for payment were supported by documentation. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Greece Central School District – Retiree Health Insurance (2016M-54)
… Purpose of Audit The purpose of our audit was to review the District’s records and … The Greece Central School District is located in the Town of Greece, Monroe County. The District, which operates 17 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Town of Lindley – Financial Management (2012M-226)
… of the reserves, reestablish the reserves in conformance with General Municipal Law. … Town of Lindley Financial …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… internal controls to address a lack of segregation in the Treasurer’s cash disbursement duties. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mClinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … $35.6 million. Key Findings BOCES officials did not establish adequate procedures to ensure separation … payments to ensure they are accurately calculated in accordance with the terms of the collective bargaining …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Purpose of Audit The purpose of our audit was to determine if District officials properly awarded Length of … Some firefighters did not receive all of the LOSAP points to which they were entitled under GML. Key Recommendations … Review and amend the District’s point system as necessary to ensure it is consistent with GML. Ensure that firefighters …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mHughsonville Fire Company – Financial Activities (2014M-201)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight over the Company’s … Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, … and $56,237, respectively. Key Findings The Board has not developed adequate policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… complete report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation (THLDC) … approved and monitored projects. Key Finding While the Board properly approved and monitored projects in … not set clear and specific goals when approving projects. The Board issued a total of $96.6 million of taxexempt bonds …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-project