Search
Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… documentation to support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mMedicaid Program – Oversight of Managed Care Provider Networks
… (DOH) has provided adequate oversight of Medicaid managed care provider networks to ensure cost efficiency and access to adequate in-network care. The audit covered the period from January 2023 through … Medicaid members receive their services through managed care. DOH is responsible for ensuring that managed care …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksCanajoharie Central School District – Fuel Purchasing (2021M-170)
… School District (District) officials adequately managed fuel purchases and audited fuel claims. Key Findings District officials did not adequately manage fuel purchases by seeking competition and did not audit fuel … School District District officials adequately managed fuel purchases and audited fuel claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Greenville Central School District – Information Technology (2021M-156)
… network user accounts, which included generic and former student and employee accounts. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Village of Port Jefferson – Justice Court Operations (2020M-56)
… missing and not credited to the Justice’s account until 10 months later. Code enforcement did not account for all tickets issued or voided. These findings were referred to … Board should ensure that code enforcement accounts for all tickets, and that it reconciles its records with the Court’s. …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… services. The Supervisor did not provide oversight of the bookkeeper’s recordkeeping and reporting of financial activity. Key Recommendations Ensure officials … when making purchases. Provide adequate oversight of the bookkeeper. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… [read complete report - pdf] Audit Objective Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102East Quogue Union Free School District - Claims Auditing (2019M-78)
… claims auditor. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78State Comptroller DiNapoli Releases Municipal & School Audits
… investment policy and invested $35,000 in an investment account that is not statutorily authorized. The board …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1New York City’s Uneven Recovery: Mothers in the Workforce
… 3,281,003 2020 35,596 100,709 2,585,440 2021 40,981 89,687 2,753,287 2022 63,875 116,314 … Enterprises (M/WBE), women-owned firms lag those owned by men in terms of number and value of registered contracts with … This may further widen the wage gap between women and men (for more information on the wage gap in New York State, …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceState Agencies Bulletin No. 2052.1
… The purpose of this bulletin is to provide information and processing instructions regarding the new health care and mental hygiene worker bonuses (Health Care Bonus) … The purpose of this bulletin is to provide information and processing instructions regarding the new health care and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20521-health-care-and-mental-hygiene-worker-bonuses-state-employeesState Agencies Bulletin No. 2052.2
… The purpose of this bulletin is to provide information and processing instructions regarding the new health care and mental hygiene worker bonuses (Health Care Bonus) … The purpose of this bulletin is to provide information and processing instructions regarding the new health care and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20522-health-care-and-mental-hygiene-worker-bonuses-state-employeesOpinion 95-19
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Finance Law, §10.00[a]). It is a general rule of statutory construction that, absent a showing of legislative intent to … 606, 268 NYS2d 564; cf . Cherey v City of Long Beach , 282 NY 382 at 390). Accordingly, it is our opinion that a city …
https://www.osc.ny.gov/legal-opinions/opinion-95-19DiNapoli: New York City’s Public Hospitals Need To Do More To Provide Interpretation Services
… Corporation (H+H) is not fully meeting patients’ right to interpretation services for those in need of language … of languages spoken in New York City, but it needs to do better,” DiNapoli said. “It is critical that those in … shortcomings and offers recommendations that H+H can use to improve critical language services to its patients.” H+H …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-new-york-citys-public-hospitals-need-do-more-provide-interpretation-servicesState Agencies Bulletin No. 2239
… Adjusted Hire Date: OSC has developed an ORP/VDC Breaks Calculator and comprehensive ORP/VDC Breaks in Service Job … agencies with the breaks in service calculation. The calculator should be used by agencies when calculating breaks … Job Aid contains step-by-step instructions for using the calculator and submitting the results to OSC for review. Both …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2239-calculating-projected-366-day-completion-date-andor-projected-7-yearOpen Educational Resources
… and research materials that are in the public domain or are under copyright but have been released under an open license and are available to students at no or low cost. OER … Textbook Cost) in CUNYfirst, CUNY’s system for course registration. Since November 2018, CUNY has published six …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesState Agencies Bulletin No. 550
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for processing adjustments and … To inform agencies of OSCs automatic processing and to provide instructions for processing adjustments and changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/550-april-1-2005-salary-and-other-increases-employees-represented-publicOpinion 2002-15
… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide … and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), … Similarly, as a rule, the cost of maintaining a town hall building used for the offices of town officials is raised on …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0New Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… insecurity by nearly 5 percent more from 2017-19 to 2019-2021. While that progress is encouraging, roughly one in … for Women, Infants and Children (WIC) will cease starting October 2023. Food insecurity could grow further when these … some foods and beverages more than others, according to an October 2022 report on food inflation by Information …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsDiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… wreak havoc on our natural ecosystems and be harmful to people. They cause a loss of wildlife habitat, native plants, … all they do to safeguard New York finances and preserve clean water, clean air and the environment." Fishing is severely impacted …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-species