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Pompey Hill Fire District – Financial Management (2021M-136)
… (Board) properly established and managed capital reserve funds, ensured records were audited and annual reports were … referendum. The District used $97,000 of capital reserve funds for operating costs which was not an authorized use of the reserve funds. Key Recommendations Officially establish the capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… missed sessions. The District was not reimbursed for 427 of 729 eligible services (59 percent) totaling $12,170. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
Determine whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaHealth and Safety of Children in Foster Care (Follow-Up)
… the New York City Administration for Children's Services ( ACS) lacked the tools to ensure that agencies performed many … and safety of foster children. For example, we found that ACS did not have controls to ensure that agencies conducted … did not have sufficient case monitoring tools to allow ACS staff to readily identify cases where required contact …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followTown of Hammond – Town Clerk Operations (2014M-350)
… Record the payment date and type of payment on tax remittance stubs or duplicate receipts and retain …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Goshen – Police Payroll (2014M-244)
… a population of approximately 13,700. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Town of Berkshire – Town Clerk (2014M-230)
… purpose of our audit was evaluate the Clerk’s financial and records management for the period January 1, 2013 through … Officer failed to compare the money received for building permits with the permits actually issued. Key … collected with what is owed to various parties. Reconcile building permits with the fees collected. … The purpose of …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Throop – Highway Department (2021M-115)
… did not: Maintain a complete and up-to-date equipment inventory. As a result, the Board may not be able to … Maintain a complete, accurate and up-to-date inventory of all Department assets. Establish written …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Town of Poestenkill – Credit Card Purchases (2024M-34)
… personal purchases including, but not limited to, household and personal care items, video streaming … Assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for petit larceny in February 2024. … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Village of Akron – Selected Financial Activities (2016M-133)
… operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, 2015. … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $6 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Adirondack Central School District – Information Technology (2022M-61)
… adequate information technology (IT) controls over the District’s network to help safeguard personal, private, … provider was paid $526,500 but officials did not have a written service level agreement (SLA) to clearly identify … adequate IT controls to manage network user accounts. Of the 343 network accounts reviewed, 64 accounts were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… Objective Determine whether Mount Pleasant Blythedale School District (District) officials procured goods and … letter. … Determine whether Mount Pleasant Blythedale School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86City of Rensselaer – Accounting Records and Reports (2023M-26)
… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… physical accessibility for the 139 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Town of West Seneca – Audit Follow-Up (2019M-195-F)
… the Town Supervisor (Supervisor). The Board is responsible for the general management and oversight of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fHeat and Hot Water Complaints
… water. Insufficient heat can pose safety risks, especially for vulnerable populations, and the use of kitchen ovens and … agency. Its Code Enforcement Division is responsible for ensuring that residential building owners comply with … municipal service system, which is then forwarded to HPD for its response. HPD considers a heat and hot water …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Awarding and Oversight of Statewide Interoperable Communications Grants Report 2016S90
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followTravel Advisory No. 3
… they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this … should return the unused ticket(s) to the common carrier for a refund. This must be done within one year of the … Coverage. In the event of an accident, to be eligible for an insurance claim, the employee renting the car must …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateUnified Court System Bulletin No. UCS-123
… in Bargaining Units CT, 86 and 88 Background Chapter 587 of the Laws of 2007 authorizes an $800 Bonus Payment to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesSweet Home Central School District – Financial Management (2016M-207)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2012 … were realistic and by properly planning for and using fund balance. District officials improperly set aside more than …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207