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Little Falls City School District – Leave Accruals (2016M-64)
… Purpose of Audit The purpose of our audit was to evaluate the District’s leave accrual procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64George Junior Republic Union Free School District – Tuition Billing (2015M-325)
… Purpose of Audit The purpose of our audit was to evaluate the District’s tuition billing process for the … Board of Education, provides educational facilities to residents of the William George Agency for Children and to students bused from area school districts. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mTown of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… policy. The Superintendent did not maintain documentation for quotes received. Town officials did not maintain a … complete, accurate and up-to-date inventory records for assets and fuel. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Ulster County – Court and Trust Funds (2014M-352)
… our review was to examine controls over the County’s court and trust funds for the period January 1, 2013 through … a court order, certain assets may be provided to the court and then delivered to the County Commissioner of Finance for safekeeping, such as surplus moneys from foreclosures and contract disputes resulting in a mechanic’s lien. …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352Internal Controls Over Selected Financial Operations (Follow-Up)
… ( 2018-S-66 ). About the Program The Division of Military and Naval Affairs (DMNA) manages New York State’s military … New York Air National Guard, the New York Naval Militia, and the New York Guard. Its mission is to provide fully capable land, air, and naval military forces and facilities executing global …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followOversight of Runaway and Homeless Youth (Follow-Up)
… Plan is a local, 5-year plan (with annual updates) for the provision of services and the allocation of resources, including RHY. OCFS is responsible for reviewing and approving all county Services Plans. … annually (within 364 days of the prior inspection) for all certified RHY programs and facilities. Our initial …
https://www.osc.ny.gov/state-agencies/audits/2022/05/17/oversight-runaway-and-homeless-youth-followDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… Budget Financial Plan anticipates a dire fiscal outlook in State Fiscal Year (SFY) 2020-21 and projects sweeping … from Aid to Localities spending, while large reductions in funding for State Operations are also planned. School children and college students, people living in poverty, individuals with disabilities, and aging New …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… [read complete report - pdf] Audit Objective Did the Remsenburg-Speonk Union … of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. In … of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mMetropolitan Transportation Authority: The Cost of Judgments and Claims - June 2008
Over the past 12 years, the three largest operating agencies of the MTA paid out more than $1.1 billion on 86,875 claims for personal injury or property damage.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2009.pdfReview of the Financial Plan of the City of New York - May 2016
On April 26, 2016, the Mayor of the City of New York released his executive budget for FY 2017 and a financial plan for fiscal years 2016 through 2020.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2017.pdfKids Unlimited, PT, OT & SLP, PLLC - Compliance With the Reimbursable Cost Manual (2020-S-33) 180-Day Response
To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s33-response.pdfCompliance With Navigation Law (2019-S-59)
To determine if the Office of Parks, Recreation and Historic Preservation is adequately monitoring and enforcing requirements to ensure boaters’ safety and quality of life on State waters.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s59-response.pdfFiscal Stress Monitoring System – 2022-23 School Districts in Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 12/29/2023) from ST-3 reports submitted by school districts to the State Education Department.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-stressed.pdfNew York City Contract Spending Trends
New York City spent $22.7 billion on expense contracts in FY 2023 excluding contracts for COVID-19 and asylum seekers. This compares to $10.6 billion in FY 2010.
https://www.osc.ny.gov/files/reports/pdf/report-10-2025.pdfTown of Dover – Financial Activities (2013M-139)
… Purpose of Audit The purpose of our audit was to review internal controls over selected … January 1, 2011, to October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… (DMV) toll enforcement regulations, and whether there are on-site deterrents put in place by TBTA related to … cars without toll tags. However, at TBTA crossings that are gated, the cameras are part of the toll violation enforcement system. TBTA is …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesMonitoring of Air Quality (Facility Permits and Registrations)
… is classified as SAPA extended and remains valid with no specific limit on how long, unless revoked. Department … facilities operating under permits or registrations with no expiration date; and Addressing long delays in processing …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsState Agencies Bulletin No. 2124
… impact to paychecks if the NYS budget or an extender bill is not passed by 12 p.m. on Monday, April 10, 2023. … Executive Branch* employees paid on the Administration pay cycle may be affected, including the Governor, Lieutenant … via the PayServ Bulletin Board and New York State Payroll Online (NYSPO). Agency Actions Agencies should notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2124-paycheck-distribution-april-12-2023-administration-cycle-paychecksStillwater Central School District – Payroll (2017M-104)
… they are entitled to. … Stillwater Central School District Payroll 2017M104 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… adequately fulfilled his fiscal responsibilities for the period January 1, 2016 through July 31, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $4.2 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192