Search
Inventory Controls
… ITS supports 108 State entities and operates 83 stockroom locations statewide. Stockroom personnel are required to … information has resulted in overspending and government waste. For example: ITSM data is neither accurate nor … available to ensure efficient use of resources and prevent waste of equipment and taxpayer money. Formally evaluate the …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsSecurity Over Critical Systems
… services. ECMCC is recognized as a verified Level 1 Adult Trauma Center and serves as a regional hub for burn …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… services for adults (age 18 and older) who, because of mental or physical impairments, are unable to meet their … with law enforcement and other service providers (e.g., health, mental health, housing, homemaking), and assistance … the client’s needs, including: A referral was made by a hospital social worker alleging self-neglect, unclean home …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanTransforming Into Construction & Development
… combining responsibility for both design and construction into one group, and then letting the resulting contracts, the … schedules. Promptly develop new and continued practices into procedures and document them. …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/transforming-construction-developmentCUNY Bulletin No. CU-398
This bulletin explains the agency procedures for reporting rate increases and adjustments for miscellaneous earnings
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-398-retroactive-rate-increases-maintenance-workers-cunyVirtual Currency Licensing
… New York Codes, Rules and Regulations (NYCRR) Title 23, Part 200. The audit covered the period from July 2018 through … licensees. In June 2015, DFS issued NYCRR Title 23, Part 200 (Part 200) to regulate virtual currency. According to Part … with New York Codes Rules and Regulations NYCRR Title 23 Part 200 …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingState Agencies Bulletin No. 1860
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing taxable … deposit advice statement. OSC has prepared the attached letter explaining the tax rules governing educational … Agencies are strongly encouraged to: Provide this letter to affected employees prior to processing these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsDiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… Higher-than-projected revenue and cost-saving initiatives have helped New York … for the city to navigate financial uncertainty.” Strong revenue results allowed the city to reduce its initial … and $17.4 billion in FY 2028, inclusive of slightly higher revenue projections than the city. In addition to budget …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… the Town’s AFR. As of December 31, 2023, the Town had six bank accounts with combined cash balances totaling $784,762. … discrepancies between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in an accurate manner. As of December …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Seized Assets Program (Follow-Up)
… Our initial audit report, which was issued on December 23, 2014, covering the period April 1, 2011 through September …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followChautauqua County – Investments and Payroll (2016M-147)
… Purpose of Audit The objectives of our audit were to review the County’s investment program and salaries and fringe … Key Findings The Director of Finance did not always invest funds in accordance with the County’s adopted investment …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Gardiner Fire District – Length of Service Award Program (2013M-265)
… courses without any record of completion. Only eight of 23 courses were properly supported with certificates of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Special Accidental Death Benefit – New Career Plan
… the age of 18, or if they are students, until the age of 23. The Benefit The special accidental death benefit is a …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitOlean City School District – Financial Management (2016M-210)
… period July 1, 2012 through June 7, 2016. Background The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, … Olean City School District Financial Management 2016M210 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Churchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, … of the reserves to date, as required by the reserve funds policy. Key Recommendations Adopt budgets that reflect …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Brighton Central School District – Separation Payments (2016M-119)
… payments for the period July 1, 2014 through March 23, 2016. Background The Brighton Central School District is … for the 2015-16 fiscal year totaled approximately $71.9 million. Key Findings Three employees were paid $4,850 more …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… Central School District (District) officials ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and calculated … correctly. Key Findings Officials did not ensure that leave accruals were accurate or payments for unused leave and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… condition and controls over information technology for the period July 1, 2009 through January 23, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $31.6 million. … Key Findings Budgets did not include estimated amounts for tax certiorari judgments or the District’s plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationCarthage Central School District – Financial Condition (2014M-138)
… Background The Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Scriba – Board Oversight (2017M-83)
… Town officials did not seek competition for purchases from 23 vendors totaling $455,638 and a Board member had a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83