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Federal Impact on Higher Education – Federal Funding and New York
… upcoming budget appropriations for federal fiscal year 2026 and Executive action put at risk the competitiveness … 6 most provisions will become effective as of the 2026-27 academic year. The U.S. Department of Education is … in 2023, with New York ranked 2nd consistently behind California. In 2023, there were R&D expenditures of more than …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationOpinion 88-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Criteria For Determining Public Office (description of) -- Removal (of officer or employee appointed for fixed … Whether the mayor may make a motion at a meeting of the board of trustees …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Circleville Fire District – Board Oversight (2013M-343)
… accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement … bank for electronic transfers. The treasurer performed online transactions without Board oversight and bypassed … that the District credit card policy is enforced. Adopt an online banking policy and enter into a written agreement with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… such as investments, cash receipts and disbursements, credit cards, claims processing, capital planning, and information technology. The Treasurer did not generate monthly and quarterly reports and … affairs. The District has no internal controls over credit cards. Key Recommendations Attend and complete the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were … involved in the billing and collection of solid waste and recycling charges was inadequate because it was not … policy to include additional guidance over solid waste and recycling charges and ensure that procedures are performed as …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andCollection and Use of Oil Spill Funds (Follow-Up)
… audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). Background Chapter 845 of the Laws of 1977 … determined that there were weaknesses in the Department’s oversight of Major Oil Storage Facilities ( reporting and … in the initial report. We found the initial report’s four recommendations were implemented. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followSullivan County – Fiscal Stress (2013M-81)
… of 77,547, is located in the southeastern part of New York State, and includes 15 towns and six villages. The …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Borough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… CUNY colleges are required to notify CUNY Central when opening and closing bank accounts. Of the 23 bank accounts …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… promoting, encouraging and attracting economically sound commerce, industry and recreational opportunities." The SCIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectState Agencies Bulletin No. 331
… be created when a change has been made on the Garn Spec panels to the Weekly Deduction Amount, Account Number and … of the garnishment, refer to Paycheck or Garn Spec panels. For assistance in addressing employee inquiries, please refer to Bulletin No. 258 for additional instructions on accessing garnishment panels. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersState Agencies Bulletin No. 919
… explained the regulation and described how the FICA status would be updated for employees beginning or ending … identify employees receiving that payment who have a FICA status on Job Data that is inconsistent with the retroactive … who are no longer receiving a military stipend and have a status of SUBJECT but are entitled to a retroactive salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… report – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly … segregate the duties of the former Clerk-Treasurer (see Village of Addison – Board Oversight (2024M-8) ). The former … Determine whether the Village of Addison Village ClerkTreasurer properly deposited …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to … approximately $10 million. Key Findings While the School’s credit card policy adequately addresses many control … should be considered. The policy does not define how many credit card accounts may be established, limit the number of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… were not remitted to the central treasurer and adequate profit and loss statements showing fundraising profitability were not completed. Student … to her for deposit and that student treasurers complete profit and loss statements in a timely manner to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraWage Theft Investigations (Follow-Up)
… the seven recommendations made in our initial report, Wage Theft Investigations (2013-S-38). Background Our initial … 6, 2014, determined the Department was not completing wage theft investigations timely. As of August 2013, the … Fees and Penalties (2014-F-19) Department of Labor: Wage Theft Investigations (2013-S-38) …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followAccuracy of Reported Discharge Data (Follow-Up)
… Specifically, when we examined DoE’s discharge classifications for its 2004-08 general education cohort … 74, therefore, should have been classified as dropouts. By classifying them as discharged, DoE’s reported graduation … its efforts to improve the accuracy of its discharge classifications, and hence its dropout and graduation rates. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… Services' Food Production Center (2009-S-6). Background On August 31, 2010, we reported the results of our audit of …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesYouth Facility Chargeback Rates to Localities (Follow-Up)
… Purpose To determine the extent of implementation of the seven recommendations included in our original report, Youth … To determine the extent of implementation of the seven recommendations included in our original report Youth …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followDiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… and District Attorney Jason Schmidt today announced the arrest and guilty plea of Angela Smoulder, former Treasurer … to the district in the amount of $6,982.42. The arrest is a result of a joint investigation between the State … and District Attorney Jason Schmidt today announced the arrest and guilty plea of Angela Smoulder former Treasurer of …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-school