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Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… cash receipts and disbursements were properly accounted for. Key Findings District officials need to improve internal … did not include adequate supporting documentation for 41 deposits totaling $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomCharter School of Educational Excellence – Information Technology (2023M-174)
… of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and … Board and officials did not adequately secure student data to help protect it from unauthorized access or develop an IT … result, there was an increased risk of unauthorized access to student personal, private and sensitive information (PPSI) …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Oversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… average. CTE can also address the needs of high-growth industries by helping to close skills gaps without the need … of all jobs in science, technology, engineering, and math industries require candidates with less than a bachelor’s …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followOpinion 98-23
… a village-wide maximum speed limit of twenty-five miles per hour ("m.p.h.") and, if it may not, whether any … such ... village higher or lower than the fifty-five miles per hour maximum statutory limit. No such speed limit … such ... village shall be established at less than thirty miles per hour. No such speed limit applicable on or along …
https://www.osc.ny.gov/legal-opinions/opinion-98-23DiNapoli: Fiscal Stress May be Looming for Glens Falls
… said DiNapoli. “But city officials are working hard to turn things around and have already consolidated several city functions …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsOpinion 94-13
… or a similar accidental disability pension. In that case, however, section 207-a(2) requires the municipality or …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Assessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various … whether the Department of Labor Department is assessing and collecting all required fees and penalties …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesWyandanch Union Free School District - Budget Review (B22-7-1)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found … provide an independent evaluation of the proposed budget for 202223 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Examination of Unemployment Insurance Benefits
… for audit benefit payment requests and payments based on risk. We identified high risk payment requests and payments by analyzing the … The results contained in our report cover select high risk payment requests and payments DOL processed from …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… and regulating public pools, beaches, and aquatic spray grounds ensure that these facilities are properly … public use. Our audit excluded public pools, beaches, and spray grounds located in New York City. The audit covers the … – and in some cases operating – public pools, beaches, and spray grounds available for use by residents and visitors of …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsManagement of Invasive Species (Follow-Up)
… "invasive." In New York, invasive species management is a collaborative effort between the Department of … control activities (e.g., dredging, mining, construction) that could inadvertently spread AIS or TIS. The Department … April 1, 2017 through November 22, 2019, was issued on July 23, 2020. The audit sought to determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-followPurchasing and Procurement Practices
… major thoroughbred racetracks: Aqueduct Racetrack, Belmont Park, and Saratoga Race Course. Section 208 of the Racing, … of purchases without competitive bidding, instead using Bid Exception Memos (BEMs) for purchases using single or sole …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesOpinion 90-37
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of village … the greatest amount of revenue to the village. This is in reply to your letter concerning the proposed sale of … a public hearing prior to the sale. We assume the property in question is not parkland or other property which is …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Corning City School District – Claims Auditing (2023M-105)
… claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), … audited 43 claims totaling approximately $16.1 million paid to GST BOCES. This compromised the claims … million prior to audit. 49 travel-related credit card charges totaling $28,555 did not include a conference request …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105DiNapoli: Audits Find More Than $1 Million of Waste in New York's Medicaid Program
… two methods to pay Medicaid providers: the fee-for-service method or the managed care plan method. Under the fee-for-service method, Medicaid pays providers directly for services …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audits-find-more-1-million-waste-new-yorks-medicaid-programDivision of Housing and Community Renewal Bulletin No. DH-101
… Purpose To inform agencies of the implementation of the New York State Paid Family Leave Affected Employees … is collectively bargained. The New York State Department of Financial Services has announced that the 2019 premium … To inform agencies of the implementation of the New York State Paid Family Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-101-new-york-state-paid-family-leave-program-rentState Agencies Bulletin No. 702
… Service Law and Chapter 317 of the Laws of 1995, when an employee has movement between bargaining units in a fiscal … percentage increases for the bargaining units differ, the salary in the new position is recalculated, exclusive of any … year, to reflect the general salary increase that the employee would have received had the employee been in the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsTown of Warrensburg - Procurement (2014M-96)
… of our audit was to review the Town’s purchasing process for the period of January 1, 2012 through December 31, 2013. … by an elected five-member Board. Budgeted appropriations for 2013 totaled approximately $3.4 million. Key Findings The … the purchasing policy. Ensure that contracts are in place for all professional service providers. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Town of Erin– Inappropriate Highway Purchases (2014M-16)
… Purpose of Audit The purpose of our audit was to review Highway Department purchases for appropriateness for the … Budgeted appropriations for 2013 for the general and highway funds were $316,984 and $621,235. Key Findings The … for the $68,501 in improper purchases made by the Highway Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16DiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… a complex economic landscape including higher unemployment rates, increasing costs, and larger debt burdens, that … Hispanic or Latino ethnicity also had higher unemployment rates. Asians aged 25 to 34 had the lowest unemployment rate. … a complex economic landscape including higher unemployment rates increasing costs and larger debt burdens challenging …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challenges