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Town of Sanford – Claims Audit Process (2021M-189)

… officials ensured that goods and services were received for the claims we reviewed, the Town Board (Board) did not …

https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189

Fonda-Fultonville Central School District – Reserves Management (2021M-157)

… that the District may overfund reserves which can result in higher than necessary real property tax levies. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157

Greenwich Central School District – Extra-Classroom Activities (2021M-20)

… accounted for. Key Findings District officials did not ensure that ECA funds were adequately safeguarded or that … properly accounted for. The faculty auditor did not adhere to the District’s ECA policy, which resulted in insufficient … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20

NFC Development Corporation – Project Approval and Monitoring (2021M-11)

… agreements and found: Officials did not verify or confirm the 18 businesses that agreed to create or retain a total of 96 positions actually did so. Three of the eight loans reviewed had delinquent payments totaling …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoring

Edgemont Union Free School District – Information Technology (2024M-37)

… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37

Selected Publications and Reports

… Fiscal Stress Monitoring System Manual System Basics Research Reports Fiscal Stress Monitoring System - School Districts: School Year 2023-24 Results Fiscal …

https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reports

Town of Lapeer – Budgeting (2024M-127)

… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses …

https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127

Federal Receipts – Federal Funding and New York

… Federal funding is a significant part of New York State’s Budget: In State Fiscal Year (SFY) 2025, federal receipts totaled $96.7 billion, 38.8 percent of receipts in the State’s budget. Federal receipts grew …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receipts

City of Troy – Budget Review (B21-5-10)

… located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in … State Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating … the purchase of equipment of $8,500, these appropriations do not correspond to the expenditures included in the water …

https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10

County of Rockland – Budget Review (B20-6-13)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …

https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13

Privacy and Security of Student Data (Follow-Up)

… educational services in the United States. SED administers school aid, regulates school operations, maintains a performance accountability … charged with the general management and supervision of all public school districts and all the educational work of the …

https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-follow

DiNapoli Takes Action to Hold Corporate America Accountable for Failing to Address Diversity, Equity and Inclusion

… drive long-term value for shareholders. “Companies have a responsibility to root out racial inequality within their …

https://www.osc.ny.gov/press/releases/2021/08/dinapoli-takes-action-hold-corporate-america-accountable-failing-address-diversity-equity-and

Maternal Health

… reviewed 2018 maternal deaths and produced an additional 14 recommendations. The recommendations required a …

https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-health

CUNY Bulletin No. CU-472

… Purpose To explain procedures for processing the December 2013 … The Uniform Allowance Payment is authorized pursuant to a CUNY memorandum dated 10/01/13. Effective Date(s) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-472-cuny-december-2013-uniform-allowance

CUNY Bulletin No. CU-455

… Staff Nurse and Nurse Practitioner After the first year of service, be in Active pay status for at least 200 workdays …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-455-cuny-december-2012-uniform-allowance

CUNY Bulletin No. CU-520

… Exchange payment. Affected Employees Employees in the City University of New York (CUNY) Executive Compensation …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-520-2015-executive-compensation-plan-ecp-vacation-exchange

CUNY Bulletin No. CU-560

… using the employee’s current Tax Marital Status and Withholding Allowances on the Update Employee Tax Data page. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-560-2016-executive-compensation-plan-ecp-vacation-exchange

State Agencies Bulletin No. 1658

… of the Department of Transportation, the Division of State Police, or the Office of Parks, Recreation and Historic … chart field. SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24115 … Acct Code OER01 1120220 24115 10050 50208 Overtime and Retirement Information The 2018 Tool Allowance Payment is not …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1658-2018-csea-tool-allowance-payment