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Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
Determine if the Board provided adequate oversight of extra-classroom activity (ECA) finances and properly safeguarded and secured the District’s IT assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/poughkeepsie-2019-15.pdfNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
Determine whether the Board effectively managed the District’s financial condition whether the District’s information technology (IT) system was adequately secu
https://www.osc.ny.gov/files/local-government/audits/pdf/newburgh-169.pdfXVII.4 Questions – XVII. Lapsing Appropriations
… direct questions on this Chapter to the Bureau of State Accounting Operations at [email protected] . Please … direct questions on this Chapter to the Bureau of State Accounting Operations at Appropriationsoscnygov …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii4-questionsGeneva Housing Authority – Cash Receipts (2015M-160)
… was to evaluate the Authority’s cash receipts process for the period October 1, 2013 through June 11, 2015. … Cash receipt duties were not adequately segregated and compensating controls were insufficient. The Authority … cash level. Access rights to the housing software and accounting system are not properly restricted. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Opinion 90-32
… (acquisition of land and construction of building for storage of) BONDS AND NOTES -- Referendum Requirements (for DEC ordered construction of town salt storage shed) HIGHWAY LAW, §142(4); LOCAL FINANCE LAW, … of bond proceeds for the construction of a town salt storage shed is not subject to referendum under either Town …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have prohibited interests in District contracts and whether claims were for appropriate District purposes and audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/grand-gorge-district-2020-151.pdfAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… The Empire State Development Corporation (ESDC) spent $211 million on an … to promote economic development and tourism in New York state with no tangible results, according to an audit … The Empire State Development Corporation ESDC spent $211 million on an …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractUnified Court System Bulletin No. UCS-356
… OCA memorandum for a list of eligible titles); and Have a Payroll Status of Active, Leave With Pay, or Leave of Absence … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an … or Leave of Absence/MTS) and who returns to the payroll prior to 11/30/2025, may receive the June 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-356-june-2025-uniform-and-equipment-uniform-allowance-andMember & Retiree E-News Archive — 2025
… Approach to Retirement Confidence Retirees: 1099-R Tax Forms and Annual Statements Coming Soon September 2025 … NYSLRS Service Credit In-Person Consultations Available: NYC Office Retirees Retiree Earnings Limit for School … Pension Payments Get a Pension Income Verification Letter Online July 2025 Retirement Online Tools and Tips Look Up …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025Opinion 91-30
… board member who is employed as a sales representative for a corporation which holds State and county contracts and whose duties as sales representative … board member who is employed as a sales representative for a corporation which holds State and county contracts …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Town of Groton – Long-Term Planning (2022M-113)
Determine whether the Town of Groton (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment needs.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/groton-town-2022-113.pdfIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on certain lease/purchase or … payments from the State in an amount equal to the debt service on the debt issued by the authority or municipality. … Debt service includes the payment of principal and interest on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Medicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… was owned and operated by William Davis, a licensed pharmacist. Pursuant to allegations of improper billing … for assessment of his professional conduct as a licensed pharmacist. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyOpinion 92-56
… that such allowance would be paid without regard to actual mileage traveled. Chapter 791 created the position of town … to allow and pay such officer or employee a reasonable mileage allowance for the use of his own automobile for each … been incurred by a town officer or employee or a mileage allowance for each mile actually and necessarily …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Broadalbin-Perth Central School District – Cash Management (2020M-65)
Determine whether District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/broadalbin-perth-2020-65.pdfMoriah Central School District - Cash Management (2019M-65)
Determine whether District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/pdf/moriah-65.pdfGASB Statement 87, Leases
… asset (the underlying asset) for a specific period of time in an exchange or exchange-like transaction. (A … an early termination option after 30, 60 or 90 days’ notice. When this option is available, the termination period … with Abigail Inc. for office space in Saratoga County. The rent is $3,000 per month and increases annually with the …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Comptroller DiNapoli Releases Municipal Audits
… and effectively." Town of Chazy – Water and Sewer District Financial Operations (Clinton County) The town lacks … Yonkers – Budget Review (Westchester County) The Yonkers Public School District's 2017-18 budget request is $589.4 million for appropriations; however, the city's executive …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1New York State Comptroller DiNapoli and District Attorney Kindlon: Siblings Indicted for Stealing State Rent-Relief Funds
A pair of siblings have been arraigned on a sealed indictment for allegedly stealing $90000 in Emergency Rental Assistance Program ERAP funds to which they were not entitled New York Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-and-district-attorney-kindlon-siblings-indicted-stealing-stateDiNapoli Announces State Contract and Payment Actions for August 2015
… on his commitment to added transparency via his Open Book New York website. Major Contracts Approved Department of … of General Services $955,000 with Rand Atelier LLC for art conservation. 877,000 with Masi Valenti Productions and …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-state-contract-and-payment-actions-august-2015