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Opinion 92-18
… of the City of Rye , 43 Misc 2d 668, 252 NYS2d 126, affd 25 AD2d 682, 269 NYS2d 692; County of Westchester v Town of … town function (see Municipal Home Rule Law, §10[1][ii][d][2]; 1988 Opns St Comp No. 88-2, p 3; but cf . Town Law, … County , 156 AD2d 111, 555 NYS2d 213; Vinne Montes Waste System v Town of Oyster Bay , 150 Misc 2d 109, 567 NYS2d 335; …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Pelham Union Free School District – Information Technology (2021M-134)
Determine whether Pelham Union Free School District (District) officials established adequate controls over user accounts to help prevent unauthorized use, access and loss, and adopted an adequate IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pelham-2021-134.pdfState Agencies Bulletin No. 1387
… To inform agencies of the list of active position pools and the crosswalk between the current mapping and the new SFS chartfield strings Affected Employees The accounting, reporting and payroll distribution data for all employees paid through PayServ will be affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1387-new-york-state-payroll-system-payserv-conversion-statewide-financialTown of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth Fire District (District) totaling $7,203. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Town of Western - Supervisor’s Records and Reports (2022M-184)
… of Western (Town) Supervisor maintained complete, accurate and timely financial records and reports. Key Findings The … financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the … Key Recommendations Maintain accurate and complete accounting records. Provide reliable monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Mill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… adequately documented, and allowable pursuant to the State Education Department's Reimbursable Cost Manual … Background The Mill Neck School, located in Mill Neck, New York, provides special education services to preschool and …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualCity of Johnstown – Financial Management (2020M-134)
… financial operations. As a result, the City could lose out on significant revenue. Key Recommendations Maintain adequate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Sewanhaka Central High School District – Student Fees (2016M-296)
… of our audit was to examine the collection of student fees for test preparation classes, advanced placement exams and … January 31, 2016. Background The Sewanhaka Central High School District is located in the Town of Hempstead, Nassau County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Poughkeepsie City School District – Information Technology (2019M-166)
Determine whether District officials ensured IT systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/poughkeepsie-2019-166.pdfBroadalbin-Perth Central School District – Cash Management (2020M-65)
… a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest … rate quotes or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest totaling $40,652 during the audit period. However, they could have earned about …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65East Greenbush Central School District – Claims Processing (2015M-302)
… July 1, 2014 through August 31, 2015. Background The East Greenbush Central School District is located in the Towns of East Greenbush, Nassau, North Greenbush, Sand Lake and Schodack in Rensselaer County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… Audit Objective Determine whether Oceanside Union Free School District (District) officials monitored employees’ compliance … as shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s AUP. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… Objective Determine whether Cold Spring Harbor Central School District (District) officials properly recorded, tagged and accounted for capital asset purchases. Key Findings District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37State Comptroller DiNapoli Releases Audits
… For example, DOH had not formally determined whether it is efficient and appropriate to require a cap on the number …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on E&D’s CFR for the fiscal year ended June 30, 2015 and certain expenses … are between the ages of 3 and 5 years. During the 2014-15 school year, E&D served approximately 275 students with … with RCM requirements, including $133,612 in legal and accounting fees, $108,000 in contracted software maintenance, …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… and retired State, participating local government, and school district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering a range of services from inpatient …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsSelected Safety and Security Equipment at Train Stations (Follow-Up) (2019-F-8) 30-Day Response
To determine the extent of implementation of the two recommendations included in our initial report, Selected Safety and Security Equipment at Train Stations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f8-response.pdfRoosevelt Union Free School District – Competitive Procurement (2015M-234)
… internal controls over the District’s procurement process for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were $92.8 million. Key Findings … a competitive process. District officials placed orders for goods or services without a valid purchase order, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… internal controls over extra-classroom activity funds for the period July 1, 2012 through March 31, 2014. … with approximately 870 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20.5 … the central treasurer receives supporting documentation for all activity fund receipts and that student treasurers …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraEllenville Central School District – Network User Accounts (2022M-18)
… pdf] Audit Objective Determine whether Ellenville Central School District (District) officials ensured network user accounts … from the date of our test. Established written procedures for granting, changing or disabling network user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18