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Opinion 93-26
… DISTRICTS -- Fees (authority to impose to offset ambulance district costs) AMBULANCE SERVICE -- Fees (authority to … the ambulance district services to offset district costs and raise the remainder of district costs by ad valorem … has formed an ambulance district and contracted with a not-for-profit corporation for the provision of personnel to …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Urban Choice Charter School - Credit Card Expenditures (2019M-192)
Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/urban-choice-charter-2019-192.pdfReporting of Billboard Income
… Finance was not doing enough to identify and follow up on properties with billboards. Consequently, there is … to generate $500,000 of tax revenue in the first year and up to $2.9 million of tax revenue in the fifth year. The City … of properties to ensure Finance is aware of and follows up on any billboards that are not present on Finance's …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … to ensure that all receipts were deposited. $4,700 in fees were waived without evidence of Board approval. $300 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… health insurance coverage to over 1.2 million active and retired State, participating local government, and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service2021 Fall Conference - Bureau of State Payroll Services
2021 Fall Conference Payroll Presentations and Information
https://www.osc.ny.gov/state-agencies/payroll/2021-fall-conference-bureau-state-payroll-servicesEast Moriches Union Free School District - Financial Condition Management (2022M-1)
Determine whether the East Moriches Union Free School District’s (District’s) Board of Education (Board) and Superintendent effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-moriches-2022-01.pdfOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up) (2019-F-35) 30-Day Response
To determine whether the Department’s monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020-sga-19f35-response.pdfTown of Stony Creek – Supervisor's Records and Reports (2022M-32)
Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/stony-creek-2022-32.pdfCharter School of Educational Excellence – Information Technology (2023M-174)
… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174VII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… This Section explains the appropriate types of transactions and required Vendor ID to be used on each AP Adjustment Voucher. New York State … or partial amount advanced to an authorized cash advance bank account is being returned. See: Chapter VII, Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewState Contract and Payment Actions in June
… the Office of the State Comptroller approved 896 contracts for state agencies and public authorities valued at $11.6 … 28,500 payments valued at nearly $26.1 million, primarily for errors, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2020/07/state-contract-and-payment-actions-juneNational School Lunch, Breakfast Programs – Federal Funding and New York
… in 1946, served 7.1 million lunches in its first year. SBP started out as a pilot program in 1966 serving 80 thousand children in that school year. In federal fiscal year (FFY) 2024, 7.6 billion breakfasts and lunches were …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
Determine whether the Yorkshire-Pioneer Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended bandwidth.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/yorkshire-pioneer-s9-22-4.pdfPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
Determine whether the Palmyra-Macedon Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended bandwidth.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/palmyra-macedon-s9-22-2.pdfBethlehem Central School District – In-School Internet Connectivity S9-22-1
Determine whether the Bethlehem Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended bandwidth.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/bethlehem-s9-22-1.pdfValhalla Union Free School District - Network User Accounts (2022M-6)
Determine whether Valhalla Union Free School District (District) officials adequately managed network user accounts in order to help prevent unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/vallhalla-2022-26.pdfTown of Deerpark – Real Property Tax Collections (2017M-277)
Town of Deerpark – Real Property Tax Collections (2017M-277)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-deerpark.pdfTable 2 - Overlapping Real Property Tax Levies Per Year - 2012
Table 2 - Overlapping Real Property Tax Levies Per Year - 2012
https://www.osc.ny.gov/files/local-government/data/excel/2012table2.xlsTable 2 - Overlapping Real Property Tax Levies Per Year - 2011
Table 2 - Overlapping Real Property Tax Levies Per Year - 2011
https://www.osc.ny.gov/files/local-government/data/excel/2011table2.xls