Search
Town of North Salem - Agricultural Exemptions (2018M-194)
… is properly administering agricultural real property tax exemptions. Key Findings The Assessor: Granted four … Determine whether the Town Assessor Assessor is properly administering agricultural real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Poughkeepsie City School District - Budgeting (2018M-226)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District officials made excessive year-end budget transfers in 2016-17 and 2017-18 without Board Approval. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Town of Clayton - Justice Court Time and Attendance (2017M-286)
Town of Clayton Justice Court Time and Attendance 2017M286
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
Determine whether the Board and District officials implemented costeffective measures to control expenditures
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureHerricks Union Free School District – Overtime (2019M-127)
… to 10 custodial employees totaling $35,017 or 43 percent of total overtime paid to these employees, primarily for … non-emergencies. However, with appropriate scheduling some of these overtime payments could have been avoided or … absent on their scheduled workdays. More than 40 percent of these absences were preapproved and with appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… accessibility at selected facilities. Specifically: 54 components at the City Hall, such as accessible parking …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40Pearl River Union Free School District – Competitive Procurement (2015M-363)
… when procuring goods and services in accordance with State General Municipal Law and the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363State Agencies Bulletin No. 2371
… 5 through Grade 23 at DOCCS (Agency 10xxx) in the Civil Service Employees Association (CSEA - BU02, BU03 and BU04), … salary differential is to be paid for the first forty (40) hours of an employee’s regular work schedule per workweek for … Retirement Social Security Benefits: Per Internal Revenue Service Publication 957, OSC will be reporting retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2371-new-correctional-institution-differential-eligible-employees-departmentOpinion 92-25
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … vehicles during emergency calls, so long as the regulation does not have the effect of interfering with the duties of … the State of New York). Based on this legislative history, we believe that Town Law, §§176(11) and 176-a do not prohibit …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… in counties outside of New York City: Barker Terrace (Westchester), Executive House (Albany), Seneca Towers (Monroe), Sunnyside Manor (Westchester), and Tompkins Terrace (Dutchess). Key Findings … support for an employee reimbursement totaling $7,594 for plumbing supplies. 19 apparent conflict-of-interest …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellCongregate Meal Services for the Elderly
… oversees the provision of congregate meals (meals served in a group setting) in its senior centers. Our audit covered the three fiscal … $342 million, including $216 million and $43 million in City and State funding, respectively, with the remainder … oversees the provision of congregate meals meals served in a group setting in its senior centers …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyDiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… New York’s Empire State Supportive Housing Initiative (ESSHI) has not … by three of the six providers they inspected, and at four locations found damage to walls, chipped or peeling paint, and damaged or insufficient furniture. Missing Residents Auditors found two residents …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellOpinion 91-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … squad) -- Fire Districts (when fire district may contract for emergency and general service) FIRE DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Inspector General
… is appointed and has qualified, subject to removal for cause with notice and a hearing before an independent … with the Common Retirement Fund relating to such dealings. For purposes of these Guidelines, “abuse” shall mean a misuse … of interest or abuse in the OSC; Participate in programs for training OSC officers and employees regarding the …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … that Town officials did not have prohibited interests in Town contracts. Key Findings The Supervisor did not … Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… about $992,000 for the 2013 fiscal year. Key Findings The Assistant failed to provide the Board with budget-to-actual reports. The Assistant provided two versions of the 2011 budget and a … District to a business or businesses with which the former Director appears to have been affiliated, resulting in a …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overState Agencies Bulletin No. 1125
… from being populated in the National ID field by both the AI (Automated Interface) file and on-line data entry process: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsState Contract and Payment Actions in February
… Protection Agency for remediation cleanup at the American Thermostat site in South Cairo, Greene County. … grant to Brooks Memorial Hospital for the Essential Health Care Provider Transformation program. $17 million grant to … Corporation for costs associated with the creation of the North Country Hub for Manufacturing Nanotechnology in …
https://www.osc.ny.gov/press/releases/2018/03/state-contract-and-payment-actions-februaryState Contract and Payment Actions in June
… of General Services $1.4 million with The Wesson Group, LLC to rehabilitate the Stewart Landing Dam in Fulton County. … Assistance $6.5 million with OPAD Media Solutions, LLC for media planning and buying services for the … Kings County. $7.7 million to Marcy Excavation Services, LLC for parking lot improvements at the New York State …
https://www.osc.ny.gov/press/releases/2018/07/state-contract-and-payment-actions-juneChild Care Licensing and Inspection
… if the Office of Children and Family Services’ (Office) child care licensing and inspection activities ensure licensed and registered child care facilities are in compliance with applicable laws … families, and communities. The Office's Division of Child Care Services (Division) is responsible for overseeing …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspection