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State Agencies Bulletin No. 1639
To notify agencies of a change to the process for reissuing New York State payroll checks
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1639-reissuance-state-payroll-checksSchool for Language and Communication Development - Compliance With the Reimbursable Cost Manual (2017-S-59) 90-Day Response
To determine whether the costs reported by the School for Language and Communication Development on its Consolidated Fiscal Reports were properly ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s59-response.pdfDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… assistance, including tax exemptions (e.g., real property, mortgage recording and sales and use taxes), to businesses to … over job performance, sales and use tax exemptions, mortgage recording tax exemptions and capital investments. … available documentation to substantiate the amount of mortgage taxes abated. Verify the actual amounts invested by …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteArea #2 – IT Security Training and Awareness – Information Technology Governance
… workforce is essential to securing electronic data and IT systems. Local governments and schools cannot protect the … without ensuring that the people who use and manage IT understand IT security policies and procedures and their … many accounts of users whose actions caused significant IT system harm or financial losses. They may have been fooled …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Northside Center for Child Development (Northside) on its Consolidated Fiscal … disabilities who are between three and five years of age. For purposes of this report, these programs are collectively … in its cost-based programs. Northside is reimbursed for preschool special education services through rates …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualCalculating Days Worked – Legacy Reporting
… when report periods include days in which school is not in session (i.e., breaks and snow days), the days reported … with three pay periods: The days worked reported equal 26.01 Even though, for example, there are not as many … to report per pay period: 182 days ÷ 22 pay periods = 8.27 days per pay period Use the above information to determine …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedDiNapoli: Former Potter Town Clerk Sentenced to Jail Time and Full Restitution of Nearly $27,000
… trips to casinos and gambling websites. The thefts took place between January 1, 2018, and May 21, 2019, when Brown … two counts of tampering with public records in the first degree (class D felony); scheme to defraud in the first degree (class E felony) and official misconduct (class …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-potter-town-clerk-sentenced-jail-time-and-full-restitution-nearly-27000Urban 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.pdfShelter Island Union Free School District - Fund Balance (2020M-23)
… $1.7 million in appropriated fund balance was not used to fund operations during this time. The unemployment … that include reasonable estimates for appropriations. Discontinue appropriating fund balance that is not needed or … who will implement the recommendations and identify when each is expected to be implemented by. 1 The Business …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Oversight 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.pdfMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… cash disbursements and receipts were properly recorded for the period January 1, 2013 through March 26, 2014. … fire district in Delaware County. Budgeted appropriations for 2014 total approximately $325,000. Key Findings Policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mSchool District Assessment Adjustment Documentation Requirements
A list of documentation requirements can be found in this document.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/adjustment-documentation-requirements.pdfTown of Carroll - Audit Follow Up (2013M-221-F)
The purpose of our review was to assess the Towns progress as of October 2019 in implementing our recommendations in the audit report released in March 2014
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fAudit Finds Operational and Oversight Failures Led to Financial Instability in Mount Vernon
… Officials and employees did not have clear guidance on how the disbursement process worked. Auditors also found …
https://www.osc.ny.gov/press/releases/2022/01/audit-finds-operational-and-oversight-failures-led-financial-instability-mount-vernonXVI.3.A Financial Statements – XVI. Financial Reporting
… GASB Codification Section 2200 – Annual Comprehensive Financial Report (formerly comprehensive annual financial report ) Process and Document Preparation: … Financial reporting is the process of communicating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsHealth, Safety, and Accessibility in District 75 Schools (2019-N-7)
To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans With Disabilities Act (ADA) compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7.pdfRabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison
… that Rabbi Samuel Hiller, the former assistant director of Island Child Development Center, once one of the City's … for special needs students between ages three and five. Island Child Development Center (ICDC), a private … that Rabbi Samuel Hiller the former assistant director of Island Child Development Center has been sentenced to up to …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeBelleville-Henderson Central School District – Mental Health Training Component (S9-21-23)
Determine whether the Belleville-Henderson Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/belleville-henderson-s9-21-23.pdfState Comptroller DiNapoli and Brooklyn DA Gonzalez Announce Arrest in Check Theft Scheme
… and using a stolen identity to further his scheme. Galker is accused of thefts totaling $31,149, including a $1,148 … He allegedly spent the money on purchases from Amazon and Door Dash among other personal expenses. He was charged with grand …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-and-brooklyn-da-gonzalez-announce-arrest-check-theft-schemeVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… 26, 2012. Background The Village of Chatham is located in Columbia County. The Village is governed by an elected … proper accounting and reporting of financial activities. Bank reconciliations were not documented for Justice Harrison’s account, and monthly bank reconciliations of Justice Portin’s account showed a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132