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Chittenango Central School District – Information Technology (2023M-155)
… are no longer needed and periodically review user accounts for necessity. Develop and adopt a written IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 components at the Senior Center, such as … physical accessibility for the 171 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… least one van accessible parking space and an accessible route with openings in the pavement no larger than one half … parking spaces with marked access aisles and an accessible route to the main entrance with an even surface. Four …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Port Ewen Fire District – Financial Management (2024M-157)
… options may have resulted in greater investment earnings. For example, the District’s investment earnings totaled $968, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Serven Volunteer Fire Company – Board Oversight (2024M-97)
… or Conduct an annual audit of the Treasurer’s books and records. The Treasurer did not: Solely receive and deposit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… Town officials’ ability to monitor financial affairs, make sound financial decisions and identify and correct errors was limited. The Supervisor did not: Properly record revenues in the accounting system, prepare bank …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Sherburne-Earlville Central School District – Financial Management (2024M-61)
… Determine whether the Sherburne-Earlville Central School District (District) Board of Education (Board) and District officials properly managed fund balance and … Determine whether the SherburneEarlville Central School District District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Scio Central School District – Capital Assets (2024M-45)
… Determine whether Scio Central School District District officials maintained complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … General Municipal Law (GML) Section 30, or Report the results of the Village’s fiscal activities to the public, as … the Office of the State Comptroller OSC and reported the results o …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. … fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. Calculated his own … Never publicly disclosed his involvement with the banquet hall or this conflict of interest as required by New York …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Brentwood Union Free School District – Information Technology (2023M-83)
… determined were not needed. Establish written procedures for granting, changing and disabling network user account …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… the SFS Vendor File go through a Specially Designated Nationals validation as part of the New York State Vendor … prevent payment to entities on the Specially Designated Nationals and Blocked Persons List on the Office of Foreign …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… ) . Background The Service-Disabled Veteran-Owned Business Act (Act) was signed into law on May 12, 2014 to encourage … the Division of Service-Disabled Veterans’ Business Development (Division) within the Office of General Services … efforts to identify and address barriers to SDVOB development, which, if not addressed, could present …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report, The Mitchell-Lama Program: … units were assigned to eligible persons in compliance with properly established lists. We found that applicants who were next in line for units in a specific development were not always …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… Purpose To determine the extent of implementation of the recommendation in our initial audit report, New York … We found that the sampled SBHCs did not follow Department of Health (DOH) inventory control regulations for medications … To determine the extent of implementation of the recommendation in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andGeneric PINs
… Instead, officials allow employees to share one PIN that DEC assigned in each of its regions throughout the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsCompliance With the Clery Act (Follow-Up)
… Purpose To determine the extent of implementation of the two … the Clery Act, which requires colleges and universities to disclose crime statistics and security policies to help the public make informed decisions when choosing a … To determine the extent of implementation of the two …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… complete report - pdf ] Audit Objective Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … whether they properly managed fund balance. Key Findings The Board did not provide adequate oversight to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Port Jervis City School District – Financial Condition (2022M-152)
… effectively manage the District’s financial condition. As a result, the District levied more taxes than needed to fund … another operating surplus of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. Made unbudgeted year-end …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152