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Caucus 2025: Important Information for New Yorkers
… office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, Stewardship, … & Higher Education "Nation's Report Card" Underscores New York's Need for Academic Recovery (March 2023) Economic …
https://www.osc.ny.gov/reports/caucus2025City of Dunkirk – Budget Review (B24-1-10)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an … deficits in the general fund, water fund, sewer fund and capital projects fund existing at the close of its 2024 … and boardwalk funds which will further negatively impact the City’s overall financial condition and exacerbate …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Positive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Positive Beginnings Inc Positive Beginnings on its Consolidated Fiscal Reports CFRs were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments SED
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… for Physician-Administered Drugs (Report 2021-S-32 ). About the Program The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… Steven G. James today announced that Patricia Chatley, 61, of Nunda, New York, pleaded guilty to stealing more than … system from fraud.” Williams said, “Concealing the death of a family member for personal financial gain is beyond … mother worked for the Livingston County Department of Social Services and retired in 1994. Upon her retirement, …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionDiNapoli Releases Sunset Park Economic Snapshot
… “Comptroller DiNapoli’s report confirms what many of us have known for a while, that private sector jobs in Sunset … of the Greater Sunset Park Area http://www.osc.state.ny.us/osdc/rpt5-2017.pdf … The population the number of jobs and …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotConflicts of Interest of Municipal Officers and Employees
… heard of the phrase “conflict of interest.” The phrase can apply in a variety of situations which all have one thing … and you do not have any of the powers or duties that could cause the interest to be prohibited, or if one of the … or employee of a private business if (a) the individual’s private compensation is not directly affected as a result …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesSteppingStone Day School, Inc. - Compliance With the Reimbursable Cost Manual (2020-S-23) 180-Day Response
To determine whether the costs reported by SteppingStone Day School, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s23-response.pdfStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
Determine whether Starpoint Central School District (District) officials adequately secured access to the network and properly managed user permissions to the financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/starpoint-central-school-district-2022-101.pdfGrand Island Central School District – Network Access and Application User Permissions (2022M-120)
Determine whether Grand Island Central School District (District) officials adequately secured access to the network and properly managed user permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/grand-island-central-school-district-2022-120.pdfNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
Determine whether Nanuet Union Free School District (District) officials ensured network user accounts were needed and whether officials adopted an adequate Information Technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/nanuet-union-free-school-district-2022-135.pdfGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
Determine whether Greenwood Lake Union Free School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenwood-lake-2021-147.pdf2016 Annual Report on Preschool Special Education Audit Initiative
As of December 2016, OSC has completed 89 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2016.pdf2015 Annual Report on Preschool Special Education Audit Initiative
As of December 2015, OSC has completed 63 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2015.pdf2014 Annual Report on Preschool Special Education Audit Initiative
As of December 2014, OSC has completed 40 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2014.pdfMonroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… itemized receipts. Ten checks totaling $5,100 were written for petty cash use. The check amounts ranged from $300 to … Maintain records, supporting documentation and ledgers for all receipts and disbursements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mWindham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… audited and approved prior to payment. Key Findings The Board, District officials and the claims auditor could … documentation before approving them for payment. Conduct a thorough and deliberate audit of each claim before … payment to ensure it is accurate, for valid purposes and in compliance with required statutes and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mHyde Park Central School District - Fixed Assets (2019M-103)
… Determine whether District officials ensured that fixed assets were properly recorded, accounted for and … Assets disposed of were not removed from the master inventory list. Key Recommendations The Board should adopt a … controlling inventory and procedures for maintaining fixed asset records. District officials should ensure all fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… six service providers, who were paid a total of $437,732 during the audit period. Key Recommendations Use a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalHendrick Hudson Central School District - Financial Condition (2019M-24)
Determine whether District officials adequately plan and monitor the Districts finances to ensure fiscal stability
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24