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Clarkstown Central School District – Time and Attendance Records (2017M-150)
… We found 36 transportation employees were paid 741 hours, totaling approximately $19,000, where proper documentation for hours worked was not maintained. We found 207 overtime hours, totaling $9,470, worked by 19 employees for which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… Purpose of Audit The purpose of our audit was to examine student enrollment and billing … through February 2, 2017. Background The Charter School of Inquiry, located in the City of Buffalo, is a public … Charter School of Inquiry Student Enrollment and Billing 2017M74 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … State, and Federal resources that is not under the control of the local school board and is governed under Education Law …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Charter School is a public school financed by local, State and federal resources that is not under the control of the … Findings School officials allowed employees to be hired and have contact with students prior to receiving fingerprint clearances and allowed independent contractors to have contact with …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorGreenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, 2014 through March … or establish sufficient compensating controls. Overtime and leave requests were not preapproved as required. There … is preapproved, that supporting documentation is retained and that overtime is preapproved. Adopt a reserve fund policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… of Audit The purpose of our audit was to review the City’s parking violation operations for the period April 1, 2014 … established sufficient policies for pursuing collection of parking violations after a violation is more than 10 days … rates. Officials have not effectively segregated parking violation duties in the Department or implemented …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219School Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… School District , York Central School District Purpose of Review Using the New York State (NYS) Department of Health’s (DOH) Lead Testing in School Drinking Water … within the required timeframes. Sampling and Testing – Of the 6,431water outlets we identified at select areas …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2Selected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … Act to help provide a continuous and adequate supply of dependable electricity to the people of the State. Chapter … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followAnnual Assessment of Market Orders for 2012, 2013, and 2014
… Purpose The purpose of this performance audit was to determine whether the Department of Agriculture and Markets (Department) has adequate … its assessable expenses related to its administration of Article 25 of the Agriculture and Markets Law. We … Determine whether Department of Agriculture and Markets has adequate procedures in place …
https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014Collection of Special Hauling and Divisible Load Overweight Permit Fees
… and reliability of roads and bridges. A special hauling permit is generally used to move a single piece of equipment … and fees collected, a lack of segregation of duties for permit transactions, and minimal oversight by both the … over all permits, and increasing oversight over permit transactions. Explore additional options for payments …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… sound fiscal decisions, ensuring that the town complies with various laws and maintaining the public’s trust. The … monthly bank reconciliations or maintain check registers with running cash balances for the Town’s checking accounts, … a bookkeeper, and the current Supervisor began working with her to set up a new accounting system and reconstruct …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68DiNapoli Announces State Contract and Payment Actions for July 2017
… These independent audits also help ensure payments are free from fraud, waste and improprieties. In July, the …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-announces-state-contract-and-payment-actions-july-2017DiNapoli Announces State Contract and Payment Actions for July 2015
… waste or other improprieties. Cumulatively through July for calendar year 2015, DiNapoli’s office has approved 11,930 … of State $506,000 to the Village of Dobbs Ferry for waterfront revitalization. New York State Thruway Authority … $60 million to Empire State Development Corporation for Fort Schuyler Management Corporation to establish the Buffalo …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-announces-state-contract-and-payment-actions-july-2015The Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists
… November 30, 2014. Background The New York City Department of Housing Preservation and Development (HPD) is the nation’s … while preserving the stability and affordability of existing housing stock. The Mitchell-Lama program was … units. Each development is administered by either a Board of Directors (cooperatives) or a managing agent (rentals and …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-listsDivision of Housing and Community Renewal Bulletin No. DH-144
… October 2025. Ineligible for Performance Advance Employees with an “Unsatisfactory” evaluation on their last rating date … criteria and have a Payroll Status of Active, Leave With Pay, or Leave of Absence due to a Workers’ Compensation Leave on the payment effective date with the following exceptions: Eligible employees in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-144-october-2025-district-council-37-dc-37-performanceRemsen Central School District – Fund Balance and Reserves (2015M-306)
… Purpose of Audit The purpose of our audit was to review the District’s general fund … The Remsen Central School District is located in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 178 of the 665 (27 percent) water outlets we identified that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… [read complete report – pdf] Audit Objective Did the Town of Lorraine (Town) Supervisor (Supervisor) maintain complete, … 2020 through 2024 Annual Financial Report (AFR) filings as of June 23, 2025. Understanding the Program The Supervisor, … for receiving, disbursing and retaining custody of Town money; maintaining complete, accurate and up-to-date …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… statutory requirements and properly audited claims prior to payment. Key Findings Town officials did not procure all … audit is not conducted, the Board diminishes its ability to effectively monitor Town financial operations and there is … and conduct a thorough audit of all claims prior to approval for payment. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Poland Central School District – Lead Testing and Reporting (S9-25-20)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 District officials were unable to determine which of the 176 water outlets we identified at select areas, that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20