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Chautauqua Utility District – Banking (2017M-121)
… 1, 2014 through March 27, 2017. Background The Chautauqua Utility District, which is located within the Town of … Chautauqua Utility District Banking 2017M121 …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Glenham Fire District – Cash Disbursements (2016M-380)
… they obtain, eight claims contained sales tax totaling $210. Key Recommendations Ensure that no claims, other than …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Unified Court System Bulletin No. UCS-184
… Questions To obtain authorization forms or eligibility, contact Empire State Planning Group, Inc. at 1-877-377-4220. When prompted, select option 2. Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-184-change-eligibility-boston-mutual-life-insurance-deduction-codeClinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October … ClintonEssexWarrenWashington BOCES Payroll 2015M353 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… by a seven-member Board of Education elected by the boards of the component districts. General fund budgeted … computer system or limited access to users based on their job descriptions and responsibilities. Duplicate vendor files … vendor module is given to specific users based on their job descriptions and responsibilities. Ensure that duplicate …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… shared educational programs and services to 15 components school districts. BOCES is governed by a seven-member Board …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertySouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… contractual provisions. BOCES does not have a policy to charge districts interest on late payments. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesOswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… Educational Services is an association of nine component school districts. BOCES, which provides programs for …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsOrange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Services (BOCES) is a public entity serving 17 component school districts with approximately 55,800 students in Orange …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Opinion 2010-3
… debt incurred to finance a firehouse used in connection with providing the fire protection service under the contract … for such purchases ( see Budget Report on Bills, Bill Jacket, L 1994, ch 599, at 10-11; Mem of the Department of State, July 14, 1994, Bill Jacket, L 1994, ch 599, at 17, at 5). The Account was also …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Capital District Transportation Authority
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/capital-district-transportation-authority.zipAlbany Port District Commission
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/albany-port-district-commission.zipNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… data from federal budget documents, the Internal Revenue Service and other sources. Based on federal receipts and … withheld for Social Security and Medicare; (2) SECA (the Self-Employment Contributions Act tax), paid by self-employed small business owners on their net earnings to cover their Social …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019Security Self-Assessment – Information Technology Governance
… that will elicit information helpful for evaluating the answers. For example, one of the questions is, “Were all … systems. It should be noted that the manner in which the answers to the questions are obtained is up to the governing … additional questions, obtain more details regarding the answers provided and discuss the next steps to be taken. …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentOversight of the STEM Incentive Program
… Purpose To determine if the Higher Education Services Corporation (HESC) is effectively … the Science, Technology, Engineering, and Mathematics (STEM) Incentive Program (Program) to ensure recipients are in … includes ensuring that students have access to a college education and an understanding of their financial aid …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programDiNapoli Announces 2019 Fiscal Stress Scores
… Twenty-two local governments were designated in fiscal stress for 2019, according to State Comptroller … year basis (Jan. 1 – Dec. 31) for 2019 (pre-pandemic). In New York, that includes all counties and towns, 44 cities … tracking the trends and common problems that communities in fiscal stress are facing. Now the economic damage caused …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresDiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… to pursue postsecondary education and retraining for career shifts, and has increased income limits for students … Analysis Is New York State’s Tuition Assistance Program Meeting Need? Related Reports Federal Impact on Higher …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costsNorfolk Fire District – Board Oversight (2022M-109)
Determine whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) conducted proper audits and ensured that annual financial reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/norfolk-fire-district-2022-109.pdfDavenport Fire District – Financial Activities (2020M-147)
Determine whether Davenport Fire District (District) officials established adequate controls to ensure that financial activities are properly recorded and reported, and cash was safeguarded.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/davenport-district-2020-147.pdfDiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… thousands of dollars that were meant to keep snowmobile trails and the community safe. We have zero tolerance for … New York state and Fulton County to maintain snowmobile trails in the Adirondacks. Daley was the organization’s …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofit