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Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kenmore-town-of-tonawanda-2022-62.pdfBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-bridgehampton-district.pdfTier 2, 3 and 4 Post Retirement Death Benefit - Two Designation of Beneficiaries form (RS4471)
For NYSLRS Tier 2, 3 and 4 retirees to designate a post-retirement death benefit beneficiaries.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs4471.pdfPreventing Fraud and Abuse of Public Funds: Local Governments Need to Do Better
Preventing Fraud and Abuse of Public Funds: Local Governments Need to Do Better
https://www.osc.ny.gov/files/local-government/publications/pdf/preventingfraud.pdfAccounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
Accounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb48final.pdfVillage of Red Hook – Information Technology (2020M-89)
Determine whether Village of Red Hook (Village) officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/red-hook-2020-89.pdfOversight of Critical Foster Care Program Requirements (Follow-Up)
… our initial audit report, Oversight of Critical Foster Care Program Requirements (Report 2015-S-79 ). About the … and supervises child welfare services, including foster care and adoption, through its Division of Child Welfare and … Services (counties). These entities administer the foster care program, including placing children in foster care …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followCity of Yonkers - Budget Review (B23-6-5)
Budget Review for the City of Yonkers for the 2023-24 fiscal year
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/yonkers-city-2023-B23-6-5.pdfMultiyear Capital Planning
This session will discuss how to develop a capital plan, including the process of identifying capital needs and inventorying, and establishing criteria to prioritize projects.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-capital-planning-040523.pdfLiberty Central School District – Information Technology (2022M-73)
Determine whether the Liberty Central School District(District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/liberty-central-school-district-2022-73.pdfSouth Seneca Central School District – Online Banking (2021M-164)
Determine whether the South Seneca Central School District’s (District) Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/south-seneca-2021-164.pdfMultiyear Capital Planning Webinar Presentation
This session will discuss how to develop a capital plan, including the process of identifying capital needs and inventorying, and establishing criteria to prioritize projects.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-capital-planning-03-02-2022.pdfFiscal Stress Monitoring System - Municipalities: Fiscal Year 2023 Results
Results for all municipalities reporting for fiscal year 2023 were analyzed and highlighted in our report, which includes a special section on environmental stress indicators.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-fsms-munis.pdfCollection of Fines Related to Tenant Complaints (2018-S-58)
To determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and collecting fines (civil penalties) for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s58.pdfTown of Greenwich – Purchasing (2020M-135)
Determine whether Town of Greenwich (Town) officials sought competition when purchasing goods and services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenwich-2020-135.pdfHeadstart of Rockland, Inc. - Compliance With the Reimbursable Cost Manual (2018-S-25) 90-Day Response
To determine whether the costs reported by Head Start of Rockland, Inc.on its Consolidated Fiscal Report were properly calculated, adequately documented ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s25-response.pdfTown of Mayfield - Town Clerk (2016M-29)
The purpose of our audit was to review the Clerk’s financial operations for the period January 1, 2014 through February 28, 2015.
https://www.osc.ny.gov/files/local-government/audits/pdf/mayfield-2016-29.pdfMaximus, Inc.
… the claimed savings. Background DOH added $435 million in contract amendments for services outside the scope of the … life of the contract to August 19, 2017. This is the third in a series of letters related to this contract. Key Findings … occurred because Maximus included the data centers staff in the same cost pool as bonus-eligible executives, even …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incMerrick Union Free School District – Financial Management (2024M-64)
… complete report – pdf] Audit Objective Determine whether the Merrick Union Free School District (District) Board of Education (Board) and District officials properly managed fund balance and … Determine whether the Merrick Union Free School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Fairview Fire District – Financial Operations (2024M-138)
… financial operations and were not transparent. As a result, there was limited assurance the information used by … informed decisions relating to District operations. As a result: The Board improperly assigned the duties of the … Unrealistic budgets increased taxpayer burden and resulted in unrestricted fund balance totaling approximately $1.2 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138