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Oversight of the Community Based Residential Program for Released Individuals
… meet individuals’ needs. Our audit covered the period from January 2019 through July 2025. About the Program DOCCS’s … purposes. There was a pause in reporting of official CBRP results in April 2022, with no future date for this CBRP … analyze releasee data and formally document criteria and results to determine if additional counties (including …
https://www.osc.ny.gov/state-agencies/audits/2026/06/04/oversight-community-based-residential-program-released-individualsOpinion 91-53
… that bear on the issues discussed in the opinion. TOWN BOARD -- Compensation (additional compensation for … for local law when paying additional compensation to town board members and highway superintendents) TOWN LAW, §§22-b, 27, 42, 202-a[7]: (1) If particular town board members are assigned additional duties in their …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 2002-1
… This is in reply to your request for our opinion as to a number of issues arising in connection with a service award … A number of issues arising in connection with a service award …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1Unified Court System Bulletin No. UCS-84
… To notify Unified Court System agencies of the April 2005 Salary and Location Pay Increases. To explain OSC’s automatic … employees in Bargaining Units CT, 86, and 88 whose salary is less than $120,000.00 are eligible for an increase up to the maximum salary cap of $120,000.00 Effective Date(s) 04/07/05 – Checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-84-april-1-2005-general-salary-increase-and-location-pay-increaseImplementation of Selected Aspects of the Climate Mobilization Act
… has taken steps to ensure that private building owners are in compliance with selected aspects of the Climate … period from November 2019 to June 2025. About the Program In May 2019, New York City enacted the CMA, a package of … gas (GHG) emissions, which are known to trap heat in the atmosphere, contributing to global warming. At the …
https://www.osc.ny.gov/state-agencies/audits/2026/04/21/implementation-selected-aspects-climate-mobilization-actMore About This Retirement Plan – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planState Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… improving revenues. State Operating spending is projected to grow by 7.9%, which is above the rate of inflation. I’m particularly concerned about the … as the Governor proposes to extend the personal income tax surcharge on high earners. “The state needs to be prepared to …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetTuxedo Union Free School District – Financial Condition (2015M-360)
… and reserve fund money was commingled with other funds. The Board and District officials did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Liberty Central School District – Financial Operations (2016M-25)
… Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… and reported and that Company moneys were safeguarded for the period January 1, 2013 through May 31, 2014. … consists of five elected members and is responsible for the District’s overall financial management. The District’s budget for the 2014 fiscal year is $406,500. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Town of Conesville – Long-Term Planning (2016M-314)
… through July 26, 2016. Background The Town of Conesville is located in Schoharie County and has a population of approximately 730. The Town is governed by an elected five-member Town Board. Budgeted … for 2016 total approximately $930,000, of which $598,100 is for the highway fund. Key Findings Town officials have not …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Humphrey Fire District – Financial Controls (2014M-37)
… District is a district corporation of the State, distinct and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an … did not submit an annual financial report to the Board and has not filed an annual financial report with OSC since …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… December 31, 2013. Background The Conesus Volunteer Fire Department is a volunteer organization located in the … Board of Directors, is affiliated with the Conesus No. 1 Fire District and provides fire protection services to the Town. Expenditures for 2012 … Conesus Volunteer Fire Department Financial Controls 2014M42 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Plattekill Library – Budgeting Practices (2017M-95)
… revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. Background The Plattekill Library is a public library located in the Town of Plattekill in … library services to approximately 10,000 residents, is governed by an elected seven-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Greece Central School District – Retiree Health Insurance (2016M-54)
… and procedures to periodically monitor the status of all retirees, their spouses and their dependents receiving …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Elmont Union Free School District – Financial Condition (2017M-82)
Elmont Union Free School District Financial Condition 2017M82
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Lake Placid Central School District – Claims Auditing (2016M-84)
… audit and approval of the corresponding claims. Not all claims were audited and approved prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… of Audit The purpose of our audit was to examine user access rights for the period July 1, 2014 through March 10, … million. Key Findings BOCES officials have not implemented access controls to ensure proper segregation of duties in the computer system or limited access to users based on their job descriptions and …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Utica Academy of Science Charter School – Purchasing (2015M-71)
… July 1, 2013 through September 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the City of Utica, Oneida County, that is not under the control of the … Utica Academy of Science Charter School Purchasing 2015M71 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations for the period July 1, 2014 through September 22, 2015. … of the component districts. Capital budget appropriations for leased building space for the 2015-16 fiscal year total …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-property