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Elmira City School District – Capital Projects (2025M-21)
Although District officials complied with competitive bidding requirements and certain aspects of the Districts procurement policies they did not seek competition for two professional service contracts related to the Project
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21New York City’s Uneven Recovery: An Analysis of Labor Force Trends
This report aims to understand the main differences in labor force participation among New York Citys workers and discusses discusses some of the reasons for the Citys uneven recovery when compared to the rest of New York State and the nation
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-analysis-labor-force-trendsManual Reporting – Enhanced Reporting
… reporting, you enter data directly into Retirement Online to create a report, which updates each employee’s record for … and Employee earnings. This method is useful when you need to submit a small number of transactions, such as correcting … guides on Manual Reporting. Please note: if you need to report an employee who is eligible to join NYSLRS but is …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingMedicaid Program – Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus
… Purpose To determine whether the Department of Health (Department) made inappropriate premium payments to … In return, managed care plans arrange for the provision of health care services their members require. The State’s Medicaid program offers different types of managed care. Most Medicaid recipients are enrolled in …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/medicaid-program-inappropriate-premium-payments-recipients-no-longer-enrolled-mainstreamDiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… “Efforts to increase employment among individuals with a disability have fallen short. Better management and … use NYESS. NYESS is also an employment network under the Social Security Administration’s (SSA) Ticket to Work (TTW) program. …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedTown of Mansfield – Financial Management and Claims Processing (2012M-241)
… deficits in the general and highway funds. The Board does not perform a proper audit of claims. We found that … and for determining the amount of unexpended surplus, if any, to appropriate in the ensuing year’s budget. Establish a … presented to them for audit. Do not pay any claims which have not been audited and approved for payment by the Board, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Key Findings The Uniform Tax Exemption Policy (UTEP) does not contain all of the criteria the Board purportedly …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andHyde Park Central School District – Financial Management Practices (2012M-172)
… to evaluate the District’s financial management practices for the period July 1, 2010, through March 26, 2012. We … elected members. The District’s budgeted expenditures for the 2011-12 fiscal year were approximately $85 million. … tax certiorari fund was overfunded by $207,000 to $636,000 for the three fiscal years ended June 30, 2010. The former …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mLackawanna City School District – Financial Condition (2014M-119)
… over $12.4 million. The District had an unexpended surplus funds deficit of $1.4 million at the end of the 2012-13 … District will have exhausted all its unexpended surplus funds, a slight timing difference in cash inflows and … Develop a realistic plan to accumulate unexpended surplus funds, within the legal limit, so that the District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Newark School District Public Library – Board Oversight (2014M-54)
… to disburse payroll by accessing the Library’s bank account and withdrawing enough funds to cover payroll, … payroll vendor to access the Library’s bank account. …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Oversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
To determine the extent of implementation of the seven recommendations included in our initial audit report Oversight of Career and Technical Education Programs in New York State Schools Report 2019S29
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… for more than 500 state and local public authorities is now available at Open Book New York http://www.openbooknewyork.com/ , a transparency … revenue and spending. This addition to Open Book New York makes it the go-to source for comprehensive, … for more than 500 state and local public authorities is now available at Open Book New York httpwwwopenbooknewyorkcom …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomHealth Sciences Charter School – Procurement (2013M-211)
… 1, 2011, to May 3, 2013. Background The Health Sciences Charter School is located in the City of Buffalo and is … Health Sciences Charter School Procurement 2013M211 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… and long-term financing to fund operations. City officials have not formalized policies and procedures over Department …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mComptroller DiNapoli Releases School and Municipal Audits
… totaling $10,500 lacked adequate supporting documentation and seven claims for $4,100 were paid twice Rochester City … million, even accounting for the numerous cost-savings and avoidance measures, including personnel layoffs, recently implemented by the superintendent and board. In addition, the district has no available …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… August 13, 2015. Background The Seneca County Industrial Development Agency was created in 1973 and is the sole IDA … Seneca County Industrial Development Agency Project Approval and Monitoring 2015M207 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… own established bylaws. The bylaws establish the governing body with the following positions responsible for Department … required to be maintained and reported to the governing body. Department officials had not audited the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… always use duplicate receipts to document money received. Sales tax was not collected or remitted to the central treasurers and the annual sales tax returns were not filed with the New York State … date, amount and purpose of collections, such as a daily sales report. Monitor all club sales subject to sales tax; …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County and has approximately 500 residents. The … year are approximately $453,000. Key Findings Duties in the Clerk-Treasurer’s office are not appropriately …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173