Search
Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2013-syracusecharter.pdfEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15)
To determine the extent of implementation of the eight recommendations included in our initial audit report, Efforts to Collect Tolls and Fees Using Images and Law Firms (Report 2017-S-70).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f15.pdfOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64)
The objectives of this audit were to determine if the Department of Health is ensuring that the registration, licensing, and inspection of radioactive materials facilities and radiation equipment facilities are completed as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s64.pdfAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/bulletin-gasb-68-reporting-pensions.pdfSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (2016-S-64) 90-Day Response
To determine whether the Triborough Bridge and Tunnel Authority has taken action to collect unpaid tolls and fees, whether it has fully implemented the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s64-response.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2001 and 2000
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2001 and 2000
https://www.osc.ny.gov/files/local-government/data/pdf/2001orptbook.pdfNew York City School-Based Health Centers: Security and Controls Over Medications and Related Supplies (2013-S-34)
To determine whether New York City School-Based Health Center (SBHC or Center) facilities have implemented proper controls over their medications and related
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s34.pdfAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-68-reporting-for-pensions-0320.pdfOpinion 92-43
… (supersession of State statutes governing contracting process) STREETS AND HIGHWAYS -- Highway Supplies and … services which are not required by law to be procured by political subdivisions pursuant to competitive bidding must … moneys in the best interests of the taxpayers of the political subdivision or district, to facilitate the …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … levels. The retirement contribution and unemployment insurance reserves, with balances totaling $2.8 million, were … Watkins Glen Central School District – Health Insurance Cost Savings (Chemung County) District’s health insurance …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-378
… is to provide agency instructions for processing the July 2025 SUNY M/C Discretionary Salary Increase. Affected … Salary Increase: Bargaining Unit 13 Salary Grade 980 Comp Rate Code ANN, CYF, BIW, HRY, FEE Payroll Status Active or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-378-july-2025-state-university-new-york-sunyOpinion 2005-4
… LAW §§6-m, 6-p; EDUCATION LAW §§1804(6)(c), 1951: A BOCES is subject to the permissive referendum requirements of … resolution will become effective at the end of the thirty day period. If a proper petition is filed thirty days after … The BOCES board, by resolution, may divide the BOCES into election districts so long as there are at least 700 …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4State Agencies Bulletin No. 834
… back lost time previously deducted in error. Use a minus sign before the amount when reporting the initial lost time … 9/1/08 to reflect the change. The agency must set up a new contract on the Contract Pay page reporting the … using 9/1/08 as the effective date. The agency must set up a new contract on the Contract Pay page using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/834-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1337
… back lost time previously deducted in error. Use a minus sign before the amount when reporting the initial lost time … 09/01/14 to reflect the change. The agency must set up a new contract on the Contract pay page reporting the … date to stop the CAL payments. The agency must set up a new contract on the Contract Pay page using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1337-restoration-contract-pay-and-additional-pay-21p-institution-teachersDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… P. DiNapoli. DiNapoli’s analysis noted that federal funds are being used to pay for operating expenses typically … funds allocated via the stimulus acts enacted to date are used to offset significant state aid cuts or spending. … legalizes adult use of marijuana. Receipts of $20 million are projected in SFY 2021-22, increasing to $350 million when …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetNew York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… in the city remained closed, with 10 percent permanently shut down. Prior to the pandemic, hotel occupancy was 89.6 … the number of flights arriving and departing, which were down 69.1 percent in city-area airports in January 2021. …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… was to evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community … August 31, 2016. Background The County of Franklin Solid Waste Management Authority is an independent public benefit …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish written … Ensure that weights and measures software has audit trail capabilities and review monthly audit trail reports for unusual activity. … Albany County …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and clean living conditions, and whether … and supervision by DHCR. Developments are owned by private companies and can exit the Program under certain conditions. … Companies in New York State. Key Recommendations Improve monitoring of developments, including but not limited to: …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDiNapoli: Woman Pleads Guilty to Theft and Must Pay Back $459K in NYS Pension and Social Security Payments
… of Georgia Ryan K. Buchanan and Inspector General for the Social Security Administration Gail S. Ennis today announced that … Attorney Buchanan and the Social Security Administration Office of the Inspector General for their partnership in …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-woman-pleads-guilty-theft-and-must-pay-back-459k-nys-pension-and-social-security-payments