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Southwestern Central School District – Claims Audit (2025M-34)
… District, properly approved, mathematically correct, or in compliance with the District’s purchasing policies. 14 … payments could be made and not be detected or corrected. In addition, the Board did not appropriately appoint the … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Pension Funds Break New Ground on Board Diversity
… 11 of the companies after reaching agreements. 2015 eBay, Inc. Garmin Ltd. Monster Beverage Corporation (also filed … (also filed in 2012 and 2013 prior to agreement) 2014 NVR Inc. Meritage Homes 2013 Leucadia National Corporation QEP Resources, Inc. Teradyne Inc. T-Mobile USA Inc. …
https://www.osc.ny.gov/press/releases/2015/04/pension-funds-break-new-ground-board-diversityOversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… (OPWDD) is providing effective oversight of Family Support Service (FSS) contracts with entities within the … Disabilities is providing effective oversight of Family Support Service contracts with entities within the Young …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsAdministration of Fellowship Leaves (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Administration of Fellowship … staff were awarded for authorized purposes and in compliance with all applicable requirements. We found that … of their fellowship. Key Finding CUNY has made progress in addressing the issues identified in our initial report. …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… To determine whether the Office of Children and Family Services (OCFS) is ensuring that Adult Protective Services (APS) providers have sufficient staffing and case … that end, OCFS oversees APS, a program of State-mandated services for adults (age 18 and older) who, because of mental …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanChurchville-Chili Central School District – Procurement (2025M-18)
… Period July 1, 2022 – February 10, 2025 Understanding the Program Generally, school district purchases should be made in the taxpayers’ best interest. One method for ensuring that … important to reach as many qualified vendors as possible. The District entered into 12 CIP contracts valued at …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18All-Agency Contract Evaluation System
… is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation (ACE) … where performance ratings are less than satisfactory. In addition, we sought to determine whether MTA officials are … was conducted until March 13, 2020. About the Program In 1997, the MTA implemented the ACE system, a performance …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemPine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18DiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… today that New Yorkers can now trace state spending back to the funding source or program on openbooknewyork.com , an easy-to-use search tool for the public to see how their tax dollars are being spent. This is the fifth … today that New Yorkers can now trace state spending back to the funding source or program on openbooknewyorkcom an …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomAssessment and Collection of Selected Penalties
… is properly billing, collecting and promptly depositing, in appropriate accounts, selected legislatively mandated … have provided services to WCB claimants, to notify WCB in writing when the claimant's insurance carrier fails to pay … The proceeds of these penalties are to be deposited in the State's general fund. Key Findings While WCB properly …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesSelected Aspects of Discretionary Spending
… provide low-cost capital and expert technical assistance for environmental projects in New York State. Its two major … programs are the Clean Water State Revolving Fund and the Drinking Water State Revolving Fund. These programs help … audit period, we identified expenditures of approximately $5.2 million that were discretionary in nature. Each public …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingOswego City School District - Separation Payments (2021M-194)
… report - pdf] Audit Objective Determine whether Oswego City School District (District) officials calculated … Determine whether Oswego City School District District officials calculated separation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Town of Sidney – Supervisor’s Disbursements (2015M-214)
… and Supervisor’s oversight of the disbursement process in the Supervisor's office for the period January 1, 2014 … June 25, 2015. Background The Town of Sidney is located in Delaware County and has a population of approximately … and Supervisors oversight of the disbursement process in the Supervisors office for the period January 1 201 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… charges. The Town was not properly billing all parcels in the Westport Water District for operation and maintenance …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128DiNapoli Finds Slow Property Tax Growth for Local Governments
… past several years, from a peak increase of 7.7 percent in 2003 to a 2 percent increase in the fiscal year ending (FYE) in 2013. Much of this occurred even before the enactment of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsAnnual Audit
… Benefits, the Second Injury Fund and the Fund for Reopened Cases. Board staff enter claims data for all special …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditSomers Central School District – User Accounts and Software Updates (2021M-153)
… weaknesses were communicated confidentially to officials. In addition, officials did not: Periodically review all … prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mTown of North Norwich – Budgeting (2015M-54)
… Purpose of Audit The purpose of our audit was to determine if Town officials effectively planned, monitored … fund were not structurally balanced. The Board planned to appropriate fund balance in the highway fund which was not … fund balance levels. The Board used non-recurring revenues to fund recurring expenditures. The Board did not fund its …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Unified Court System Bulletin No. UCS-234
… Insurance (code 525) for the Association of Surrogates and Supreme Court Reporters within the City of New York. Affected … Employees represented by the Association of Surrogates and Supreme Court Reporters within the City of New York in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-234-new-voluntary-insurance-deduction-codes-association-surrogatesArchived: Legislative Session 2019–2020
… the COVID-19 public health crisis and its aftermath, by: (1) extending the "rollover" period for bond anticipation … advances made for COVID-19 pandemic-related expenses by the end of the next succeeding fiscal year or later, … A.7476 (Magnarelli) / S.5445 (Skoufis) – Relates to audits by the State Comptroller of certain organizations controlled …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020