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Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
Determine whether Department officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/meridale-department.pdfJustice Court Fund: Handbook for Town and Village Justices and Court Clerks
Justice Court Fund: Handbook for Town and Village Justices and Court Clerks
https://www.osc.ny.gov/files/local-government/publications/pdf/justice-court-fund-handbook.pdfTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Determine whether the Town Board (Board) ensured that Town officials did not have prohibited interests in Town contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/otselic-2021-36.pdfTown of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
Determine whether the Board provided adequate oversight of the disbursement process and whether the Supervisor maintained accurate accounting records / reports.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/decatur-2020-87.pdfFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (2017-S-2)
To determine if the State Commission of Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s2.pdfSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
Saratoga County Industrial Development Agency Project Monitoring and Grant and Loan Program 2015M85
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… and Mountain Lake to establish daily reimbursement rates for services provided to their respective residents. During … million in inappropriate and/or unsupported costs claimed for reimbursement by these facilities. Such costs included … inappropriate and unsupported expenses identified in our report and, as appropriate, revise the reimbursement rates …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… (Program) provides a campus-based health care alternative for preschool, elementary, middle, and high school students … families. SBHCs bill Medicaid and third-party insurance for reimbursement, as appropriate. All SBHCs must provide, … 170,000 students enrolled in the Program, accounting for approximately 700,000 health care visits annually. Sixty …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andTuxedo Farms Local Development Corporation – Collections and Disbursements and Adherence to Bylaws (2021M-187)
… - pdf ] Audit Objective Determine whether collections and disbursements were in accordance with the sewer agreements and whether the Tuxedo Farms Local Development Corporation … (Board) adhered to its bylaws. Audit Results Collections and disbursements were generally in accordance with the sewer …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/tuxedo-farms-local-development-corporation-collections-andEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… public transit services. TBTA’s total operating revenue for 2020 was approximately $1.669 billion. According to New … and Tunnel Authority at the regularly established places for collection of such tolls.” Cashless tolling is used at …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… Objectives The objectives of this audit were to determine if the Department of Health (Department) is … the Program When handled correctly, radioactive materials have many beneficial medical, industrial, and academic uses. … quality of the Department’s licensing program, which can have a direct bearing on public health and safety, as well as …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andTown of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… Court funds were collected, recorded, deposited, disbursed and reported in a proper and timely manner, and whether internal controls over credit cards and employee …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeXIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… that do business with the State offer rewards or points for certain purchases that can be redeemed for other benefits, such as additional goods, services, or … Office of the State Comptroller has identified the need for State officers and employees to be reminded of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netTown of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… the Town of Otselic’s (Town’s) progress, as of May 2024, in implementing our recommendations in the audit report released in July 2021. Background The Town, located in Chenango …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fLocal Government Publications
… View reports and publications issued by Division of Local Government and School Accountability …
https://www.osc.ny.gov/local-government/publicationsInvesting and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfNondiscretionary Spending and Budgetary Management
Nondiscretionary spending as a share of total funds spending has declined from a peak of 43 percent in FY 2014 to 38 percent as of FY 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2024.pdfHazard Mitigation and Coordination (2021-N-8)
To determine if New York City Emergency Management (NYCEM) adequately monitors and coordinates with New York City agencies for natural hazard mitigation, evacuation, and continuity of operations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n8.pdfHeat and Hot Water Complaints
To determine whether the New York City Department of Housing Preservation and Development addresses heat and hot water complaints timely, issues notices of ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19n3.pdfStreet and Sidewalk Cleanliness (2019-N-1)
To determine whether NYC Department of Sanitation effectively monitors the cleanliness of NYC streets and sidewalks ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19n1.pdf