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Churchville-Chili Central School District – Procurement (2025M-18)
… District (District) officials make procurements related to capital improvement projects (CIP) in accordance with … and services are acquired in a cost-effective manner is to create as much competition as possible. Whether using … quotes, a well-planned solicitation effort is important to reach as many qualified vendors as possible. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Oversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… Purpose To determine whether the Office for People With Developmental … within the Young Adult Institute Network (YAI Network) to ensure claimed expenses as reported on the Consolidated … To determine whether the Office for People With Developmental …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsOswego City School District - Separation Payments (2021M-194)
… (District) officials calculated separation payments to certain District employees in accordance with … provided: A teaching assistant with a credit of $18,087 to be used toward her future health insurance coverage and a … the teaching assistant did not meet the CBA requirements to receive these benefits. The former Superintendent with a …
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)
… Purpose of Audit The purpose of our audit was to assess the Board and Supervisor’s oversight of the … does not review bank statements or canceled check images to verify that only those disbursements approved by the Board … vendor electronically affixes the Supervisor’s signature to the payroll checks without the Supervisor’s approval of …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water and sewer … Recommendations Establish written policies and procedures to provide adequate guidance and internal controls over the … for water and sewer charges. Annually audit, or cause to be audited, the Supervisor’s and Town Clerk’s financial …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128All-Agency Contract Evaluation System
… Objectives To determine whether Metropolitan Transportation Authority … ratings are less than satisfactory. In addition, we sought to determine whether MTA officials are reviewing and using the ACE ratings prior to awarding contracts. The audit covered contracts active …
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)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Annual Audit
… Purpose The objective of our examination was to determine whether claims were appropriate and complied … automated payment system, where the claims are subjected to various system edits and validation checks, approved by the Board and submitted to our Office for approval prior to payment. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditSomers Central School District – User Accounts and Software Updates (2021M-153)
… adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss. Key … adequate controls over user accounts and software updates to help prevent against unauthorized use, access and loss. … IT control weaknesses were communicated confidentially to officials. In addition, officials did not: Periodically …
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
… Purpose To notify agencies of increased eligibility for First Unum … update is not available for these deductions. Questions To obtain authorization forms or eligibility information, … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-234-new-voluntary-insurance-deduction-codes-association-surrogatesAssessment and Collection of Selected Penalties
… Purpose To determine whether the Workers' Compensation Board (WCB) is … allows health care providers, which have provided services to WCB claimants, to notify WCB in writing when the claimant's insurance … To determine whether the Workers Compensation Board WCB is …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesSelected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Environmental … Facilities Corporation (EFC) was created in 1970 to provide low-cost capital and expert technical assistance … in the expenditures we questioned are payments for travel to conferences that were not properly documented in …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingDiNapoli 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 … 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-openbooknewyorkcomOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… Objective To determine whether the Office of Children and Family Services (OCFS) is ensuring … implement APS requirements and protect vulnerable adults. The audit covered New York City APS referrals and open cases … information from April 2019 through October 2024. About the Program OCFS' mission is to serve New York’s public by …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanDiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… but the risk of an economic slowdown is growing, according to a report released today by New York State Comptroller … a robust real estate market, has pushed tax collections to record levels and beyond the city’s expectations,” DiNapoli said. “Still, there are reasons to be concerned about the economy given current developments. …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksArchived: Legislative Session 2019–2020
… Krueger – Provides financial and budgetary flexibility to local governments as they continue to operate and provide critical services during the COVID-19 … (2) authorizing local governments and school districts to spend or temporarily transfer moneys in reserve funds for …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Archived: Legislative Session 2015 –2016
… Laws of 2015 – A.7915 (Magnarelli) / S.5867 (Marchione) – To increase the accountability and improve the efficiency and … Laws of 2016 – A.7675 (Buchwald) / S.5795 (Marcellino) – To provide increased transparency in school district fiscal … / S.5601-C (Golden) – Makes technical changes relating to categorizing certain funds as joint custody and …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016DiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… Beekman Comptroller Frederick D. Knapp Jr. pleaded guilty to grand larceny in the second degree Friday in Dutchess … corruption. My office routinely advises local governments to follow the money. Sometimes, they follow it too late.” … recreation department. Knapp previously pleaded guilty to grand larceny for stealing $390,178 by using the town’s …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialDiNapoli Finds Slow Property Tax Growth for Local Governments
… Municipalities and school districts face growing challenges to keep pace with increasing costs, according to New York State Comptroller Thomas P. DiNapoli’s 2014 … several years, from a peak increase of 7.7 percent in 2003 to a 2 percent increase in the fiscal year ending (FYE) in …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governments