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Special Plan for Suffolk County Probation Department Peace Officers (Sections 89-s and 603-o)
… Information for members about 25 year special plan providing alternative retirement benefit …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-probation-department-peace-officers-sections-89-s-and-603-oSpecial Plan for Town of Elmira District #1 Traffic Officers (Sections 89-q and 603(m))
… Information for members about special plan for Town of Elmira Distract 1 Traffic Officers Sections 89q and 603m …
https://www.osc.ny.gov/retirement/publications/special-plan-town-elmira-district-1-traffic-officers-sections-89-q-and-603mSeaford Union Free School District – Capital Assets (2024M-112)
… complete report – pdf] Audit Objective Did Seaford Union Free School District (District) officials maintain complete … Did Seaford Union Free School District District officials maintain complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112South Seneca Central School District – Financial Management (2015M-255)
… has not developed a formal, documented multiyear capital plan. The District has not developed a plan to determine appropriate and necessary reserve fund … Key Recommendations Develop and adopt a multiyear capital plan for a three- to five-year period. Adopt a reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Otego-Unadilla Central School District – Information Technology (2021M-178)
… through training, monitoring user accounts and adopting a written information technology (IT) contingency plan. Key … IT security awareness training. The Board did not adopt a written IT contingency plan. Key Recommendations Thoroughly … awareness training. Develop and adopt a comprehensive written IT contingency plan. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Morristown Central School District – Information Technology (2021M-137)
… complete report - pdf ] Audit Objective Determine whether Morristown Central School District (District) officials … Determine whether Morristown Central School District District officials adequately managed network user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137State Comptroller DiNapoli Releases Municipal & School Audits
… Fire Department – Credit Cards (Erie County) Of the credit card purchases totaling $216,961 examined, … receipts or another suitable record to demonstrate amounts of collections due to the department. The manager booked … a receipt or the required business expense reports. Town of Covington – Tax Collection Remittance (Wyoming County) …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsOther Bulletin No. 44
To provide the State University Construction Fund instructions for processing the April 2018 SCF MC LLS payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-44-april-2018-state-university-construction-fund-scfHuman Resource Practices
… HR develops local human resource-related policies in conjunction with SUNY System Administration, maintains … example: Upstate paid 12 employees a total of $4.7 million in additional compensation for work beyond their regular job … Upstate paid $1,374,670, 20 (amounting to nearly $940,000 in payroll costs) were deemed not useful, of poor quality, or …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesProtection of Child Performers
… Purpose To determine if the Department of Labor (Department) adequately ensured that … with the legal requirements that help protect the welfare of child performers. The audit covers the period April 1, 2014 through March 16, 2017. Background The Department of Labor (Department) is charged with protecting workers in …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersAddiction Support Services During Emergencies
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) offers adequate guidance to providers to help ensure they’re able to deliver addiction … To determine whether the Office of Addiction Services and Supports OASAS offers adequate guidance to providers to …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesOversight of the Early Intervention Program
… To determine whether the New York State Department of Health (Department) is effectively administering the Early … and ensuring equitable and timely access to services for children across the State. The audit covered the period … or disability, their early years provide a critical window of opportunity to intervene. Research shows that the earlier …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programElementary and Secondary Education – 2023 Financial Condition Report
… from the previous year and is 86 percent greater than the national average. Differences in educational spending among … school meals based on household income, higher than the national average (52.1 percent). Local Resources Represent … York’s fourth grade students’ scaled scores were below the national average on the National Assessment for Education …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationWhitney Point Central School District – Information Technology (2023M-179)
… a comprehensive information technology (IT) contingency plan. Key Findings District officials did not adequately … accounts). Officials also did not adopt an IT contingency plan and were unaware of all the network users that had … accounts are not adequately managed and an IT contingency plan is not adopted, the District has an increased risk that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Town of Galen – Financial Management (2014M-341)
… Board did not create a comprehensive, multiyear financial plan or capital plan. The Board did not audit the books and records of the … services. Key Recommendations Develop and implement a plan for establishing and using reserve funds. Establish …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341DiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… A review of six Metropolitan Transportation Authority (MTA) New York … today by State Comptroller Thomas P. DiNapoli. Many of the problems were tied to MTA’s failure to follow its own … latest approved capital program, with an original budget of $29.57 billion. After previous additions, the program …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysCapital Asset Management (Follow-Up)
… is used over a long period of time to be a capital asset. New York State has a significant investment in capital …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followComptroller DiNapoli Releases Municipal Audits
… recorded in the system for each deposit generally agreed with the total amount deposited, auditors identified seven … total cash and checks recorded in the system did not agree with the composition of total cash and checks deposited. …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsOversight of the Early Intervention Program’s State Fiscal Agent
… State, the Department of Health (Department) is the lead agency responsible for the Early Intervention Program … at no cost to an eligible child’s family, and are funded first through third-party payers, including commercial insurance and Medicaid. The State and counties share the …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentOversight of Contract Expenditures of Bowery Residents’ Committee
… (BRC) to ensure reported costs are allowable, supported, and program related. The audit covered the period from July … the agency responsible for providing transitional housing and services for eligible homeless families and individuals in the City and for providing fiscal …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committee