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Health, 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.pdfDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… forms) filed by the project owners with the New York State (NYS) Department of Taxation and Finance. Obtain … this audit pursuant to Article X, Section 5 of the State Constitution and the State Comptroller’s authority as … which may differ from previous versions. See: https://abo.ny.gov/system/files/ …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteCity of Yonkers – Budget Review (B6-15-15)
… and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… of Audit The purpose of our audit was to examine the District’s internal control environment and selected expenditures for the period January 1, 2013 … through April 30, 2014. Background The East Brentwood Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112East 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.pdfOpinion 96-22
… discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund following abandonment … GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a contingency and tax …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Table of Heirs
A form used, usually in tandem with a Small Estates Affidavit, by surviving blood relatives of a decedent if there was no estate representative appointed by the
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/table-of-heirs.pdfIntergovernmental and Community Affairs
… Lakes Regional Director The Powers Building 16 W Main Street, #522 Rochester, NY 14614 (C) 332-215-9717 … Bronx County Aleatha Williams Bronx Regional Director 59 Maiden Lane, 29th Floor New York, NY 10038 (O) … (O) 212-383-2522 (C) 518-416-5776 [email protected] Kings (Brooklyn) Princess Charles Brooklyn Regional Director 59 …
https://www.osc.ny.gov/igcaBethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… of Audit The purpose of our audit was to examine the District’s credit card and travel expenditures for the period January 1, 2015 through July 31, 2016. Background The Bethpage Fire District is a district corporation of the State, distinct and … Bethpage Fire District Credit Card and Travel Expenditures 2017M50 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… of Audit The purpose of our audit was to examine the District’s claims audit process and payroll procedures for the period January 1, 2013 through May 31, 2014. Background The Islip Terrace Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49New York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by New York League for Early Learning, Inc. (NYL) on its Consolidated Fiscal … (Manual). The audit included expenses claimed on NYL’s CFR for the three fiscal years ended June 30, 2014. Background NYL is a New York-based not-for-profit organization authorized by SED to provide Special …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualXVI.3.A Financial Statements – XVI. Financial Reporting
… of Net Position - Proprietary Funds (emphasizing major enterprise funds); Statement of Revenues, Expenses, and … Fund Net Position - Proprietary Funds (emphasizing major enterprise funds); Statement of Cash Flows - Proprietary Funds (emphasizing major enterprise funds); Statement of Fiduciary Net Position - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsAudit Finds Operational and Oversight Failures Led to Financial Instability in Mount Vernon
The city of Mount Vernon faced financial uncertainty and problems because it lacked critical operational controls over finances electronic banking purchasing goods and services and segregating financial duties according to an audit released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2022/01/audit-finds-operational-and-oversight-failures-led-financial-instability-mount-vernonVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… of our audit was to review internal controls over time and attendance and leave accrual records, Justice Court … activities, including the Village’s online banking, for the period June 1, 2011, to September 26, 2012. … designed or operating effectively to allow for proper accounting and reporting of financial activities. Bank …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Death Benefits – Divorce and Your Benefits
… with reference to the Majauskas formula but may vary based on the parties’ agreement. The DRO should be filed with … as beneficiary of certain benefits is revoked following a divorce, annulment, or judicial separation, once NYSLRS … option or designations that are required under a DRO on file with NYSLRS. Therefore, the designation of a spouse …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsUnited HealthCare – Empire Plan Drug Rebate Revenue
… (Department) as required by the contract between United and the Department. The audit covered the period January 1, … health insurance coverage to about 1.2 million active and retired State, participating local government, and school district employees, and their dependents. The …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueHoosic Valley Central School District - Financial Management (2018M-238)
… complete report - pdf] Audit Objective Determine whether District officials effectively managed the District’s financial condition. Key Findings The Board … million or 11.3 percent from 2015-16 through 2017-18. The District’s recalculated unrestricted fund balance ranged …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Forms and Resources – Reporting Elected and Appointed Officials
… Forms and Samples Standard Work Day and Reporting Resolution Form (RS2417-A) Use this form to establish a standard work day for your elected and appointed officials. Form includes instructions. Standard … Elected and Appointed Officials Get forms examples samples and …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesAnthem Blue Cross – Effectiveness of the Recovery Process
… (Anthem) effectively administered the recovery process and remitted all recoveries that the Department of Civil … insurance programs. NYSHIP covers about 1.2 million active and retired State, participating local government, and school district employees, and their dependents. The …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/anthem-blue-cross-effectiveness-recovery-processDiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… clerk-treasurer Bonnie Page was charged with grand larceny and corrupting the government for allegedly scamming the … insurance coverage for her family without permission, and without making this benefit available for all village … to create her own health insurance benefit at village and taxpayer expense,” DiNapoli said. “I thank the New York …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larceny