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Montauk Union Free School District – Financial Condition (2016M-168)
… The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates one school … $19 million. Key Findings Overestimating appropriations in the adopted budgets from 2012-13 through 2014-15 resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Farmingdale Union Free School District – Financial Condition (2016M-235)
… The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235South Huntington Union Free School District – Financial Condition (2016M-132)
… The South Huntington Union Free School District is located in the Town of Huntington, Suffolk County. The District, … officials overestimated general fund appropriations in the last three adopted budgets, resulting in operating surpluses totaling approximately $10.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Sweet Home Central School District – Financial Management (2016M-207)
… The Sweet Home Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which operates six schools with … officials improperly set aside more than $6.5 million in a debt reserve. Because District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Village of Morris – Fund Balance (2017M-58)
… 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves approximately 600 residents. The … of actual expenditures. The Board overestimated revenues in the general fund by $358,000 (an annual average of 35 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58North Tonawanda City School District – Information Technology (2023M-102)
… access to the network and managed user account permissions in financial and student information applications. Key … officials properly managed user account permissions in the financial application but did not properly secure user … access to the network or manage user account permissions in the student information application . As a result, there …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Town of Putnam – Accounting Records and Reports (2022M-188)
… the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . … tax revenues were overstated by a total of $782,864 in the general fund and understated in the highway and fire protection funds. $49,765 in sales …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Village of Pomona – Financial Condition (2015M-272)
… July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a population of … The Board does not receive audited financial statements in a timely manner. Key Recommendations Develop a plan to …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… Audit Objective Determine whether the Herkimer Central School District (District) Board of Education (Board) and … Determine whether the Herkimer Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectVillage of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. … The Administrator did not maintain capital project records in a manner that readily provides information about actual …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Operational Advisory No. 31
… Change Guidance : Effective April 1, 2019 a change in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System (SFS), the … review, or Auto Denied (denial reason will be noted in the comments) Agencies must attach all supporting …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeNew York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… ensuring that the City and its residents get the maximum benefit from the program. Our audit found that: DOT takes a … ridership revenue. For all 203 days of data reviewed, the daily feed did not agree with the amounts reported by the … follows: 152 instances where the ridership reported in the daily feed was higher than the amounts reported by the …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringPassenger Vehicle Fleet Management
… has taken to manage the State’s passenger vehicle fleet, and to determine whether agencies have controls in place that ensure vehicles are used in the most economical and efficient manner and that risks associated with vehicle usage have been … OGS has taken to manage the States passenger vehicle fleet and to determine whether agencies have con …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementOpinion 92-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Payroll Deductions (for … of municipal officers or employees. This section provides in pertinent part as follows: 1. No assignment of ... the … by any bank, trust company or credit union doing business in the State of New York, shall in any way operate to prevent …
https://www.osc.ny.gov/legal-opinions/opinion-92-27State Agencies Bulletin No. 2175
… purpose of this bulletin is to provide agency instructions for processing the 2023 CSEA ISU Uniform Maintenance … Relations (OER) memorandum dated 10/26/2023 provide for a Uniform Maintenance Allowance and Work-Related Clothing … in a food service or direct care title (see OER memorandum for a list of eligible titles) and is required to wear a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2175-2023-csea-work-related-clothing-allowance-and-2023-uniform-maintenanceXI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… or more annual (or other periodic) renewals following the expiration of the fixed term. Where contracts are structured this way, at the expiration of the fixed term, it is necessary for the agency … invoke its right to terminate for convenience on (fill in expiration date of initial contract period) and on each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsState Agencies Bulletin No. 1966
… Clothing Allowance. Affected Employees Employees in the Institutional Services Unit (ISU) – BU04 who meet the … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 18L paychecks dated 12/16/2021, or … Criteria Uniform Maintenance Allowance Employees in Bargaining Unit 04 on 10/01/2021 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1966-2021-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceDiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… unprecedented federal aid and better-than-expected state tax revenues, the Metropolitan Transportation Authority (MTA) … than operating revenue. When the pandemic hurt fare and tax revenue collections, the MTA’s bad financial situation … and include revenue from congestion pricing, the mansion tax and internet sales taxes, then debt service could rise to …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-returnDiNapoli: State Pension Fund Calls on Corporations to Address Environmental and Climate Risks
… withdrawn by the Fund. Climate Risk Shareholder Proposals in 2022 GHG Reduction Targets DiNapoli filed proposals … has committed to adopting science based GHG targets in line with a 1.5 C degree future. DiNapoli’s proposals … GHG emissions reductions from corporations have resulted in agreements with numerous companies over the years, …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-pension-fund-calls-corporations-address-environmental-and-climate-risks