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Town of Oxford – Financial Condition (2024M-135)
… – December 31, 2023. We extended our audit period back to December 31, 2007 to analyze fund balance trends, back to March 24, 2017 to compare current findings to the previous … financial information which hindered its ability to monitor the Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Rochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… Background RCN, a not-for-profit organization located in Rochester, New York, is an SED-approved provider of … with learning disabilities from ten school districts in Monroe County. Monroe County pays tuition to RCN for its … services using reimbursement rates set by SED; the State, in turn, reimburses the county 59.5 percent of the preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… that use Ganrormic’s preschool special education services pay tuition to Ganrormic using reimbursement rates set by SED. The State then reimburses the … percent of the special education tuition that the counties pay. SED sets the special education tuition rates based on …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… Purpose of Audit The purpose of our audit was to review the Village’s claims processing and information technology (IT) operations for the period March 1, 2013 through May 31, 2014. Background The Village of Woodsburgh is located in the Town Of Hempstead, Nassau County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12State Comptroller DiNapoli Releases School District Audits
… adopted a comprehensive written information technology (IT) contingency plan. The district pays $10,500 for central … a comprehensive written IT contingency plan in place that is properly distributed to all responsible parties and periodically tested for …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Opinion 99-15
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … to provide solely because property not served by water or sewer system) SEWERS AND SEWER SYSTEMS -- Financing of … property tax exemptions when property not served by water or sewer system) VILLAGES -- Powers and Duties (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-99-15An Economic Snapshot of Staten Island’s North Shore
The North Shore is the vibrant northern area of Staten Island and an important freight and commuting hub. The area is the most populous portion of the borough, housing about 38 percent of all residents.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2025.pdfWyandanch Union Free School District – Budget Review (B25-7-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 … by Chapter 56 of the Laws of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Town of Webb – Audit Follow-Up (2018M-188-F)
… [ read complete report - pdf ] | [ read complete 2018 report - pdf ] Purpose of Audit The purpose of our … recommendations in the audit report released in November 2018. Background The Town is located in Herkimer County and … and a Town Supervisor. General fund appropriations for 2018 totaled approximately $6.7 million and ski area revenues …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fDual Employment
… Purpose To determine whether Office for People With Developmental Disabilities (OPWDD) employees who are … 9, 2012. Background OPWDD's mission is to help people with developmental disabilities live richer lives by creating … accepting a second job. Second jobs may not interfere with the employee's job responsibilities nor represent a …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentOpinion 2006-2
… or extension pursuant to the procedures in article 12 of the Town Law (§190 et seq .), or upon town board motion … requirements pursuant to the procedures in article 12-A of the Town Law (§209-a, et seq .). Under both articles 12 and 12-A, a public hearing is required and, in certain …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2SUNY Bulletin No. SU-354
… Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester $16.00 Other (location outside of Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester Counties) … Minimum Annualized/Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-354-january-2024-increase-minimum-wage-employees-stateState Agencies Bulletin No. 2199
… of OSC’s automatic processing of the January 2024 minimum wage increases for hourly employees and provide instructions … salary is below the annualized equivalent of the minimum wage for their work location. Affected Employees: Employees … 56 of the Laws of 2023 increased New York State’s minimum wage for those employees in non-governmental positions. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2199-january-2024-increase-minimum-wageState Agencies Bulletin No. 2304
… of OSC’s automatic processing of the January 2025 minimum wage increases for hourly employees and provide instructions … salary is below the annualized equivalent of the minimum wage for their work location. Affected Employees: Employees … 56 of the Laws of 2023 increased New York State’s minimum wage for those employees in non-governmental positions. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2304-january-2025-increase-minimum-wageSUNY Bulletin No. SU-369
… Data by County Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester $16.50 Other (location outside of Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester Counties) … Minimum Annualized/ Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-369-january-2025-increase-minimum-wage-employees-stateOther Bulletin No. 80
… annualized equivalent of the minimum wage for their work location. Affected Employees: Employees in hourly or annual … Background: Chapter 56 of the Laws of 2023 increased New York State’s minimum wage for those employees in … of the Budget bulletin, however, excludes the State University Construction Fund since they maintain their own …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-80-january-2025-increase-minimum-wage-state-universityPoughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… $18,762 and purchases contracts totaling $10,680 or solicit proposals for professional services totaling $26,754. …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyStarpoint Central School District – Audit Follow-Up (2022M-101-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Starpoint Central School District’s … that District officials did not adequately secure access to the network or properly manage user permissions to the financial and student information applications. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fCompliance With Special Education Regulations for the Provision of Services
… To determine if the New York City Department of Education (DOE) arranged for eligible students to be placed in special education services and programs within the required time frames, and provided … students in special education. In New York City (NYC), the DOE is responsible for determining eligibility for and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesNursing Home Surveillance
… of fines and other enforcement actions, are effective in improving the quality of care and safety in nursing homes. … impaired its ability to assess fines timely, in some cases resulting in delays of up to six years between when the … correcting the deficiencies, particularly in addressing cases of repeated non-compliance. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillance