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Audits of State Agencies and Public Authorities Five-Year Listing October 1, 2015 - September 30, 2020
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2015 through September 30, 2020, and is a companion to the 2020 – 2021 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/fylist15-20.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2018 – September 30, 2023
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2018 through September 30, 2023 and is a companion to the 2023 – 2024 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2025/pdf/five-year-listing-2018-2023.pdfXII.10 Special Considerations – XII. Expenditures
… This section will provide Business Units with guidance on special circumstances related to expenditures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10-special-considerationsCUNY Bulletin No. CU-553
… Ratification Bonus Payment if the employee is active on the payroll on 09/01/2016 and 05/01/2016. Full-time annual employees in … “RBP”) is taxable income subject to employment and income taxes and will be taxed using the Supplemental Optional Flat …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-553-cuny-psc-professional-staff-congress-ratification-bonusADAPT Community Network – Compliance With the Reimbursable Cost Manual
… known as United Cerebral Palsy of New York City, Inc., on its Consolidated Fiscal Reports (CFRs) were reasonable, … program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … requirements. Other Related Audits/Reports of Interest State Education Department: New York League for Early …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualOpinion 92-56
… in section 201(4) of the Civil Service Law (see also NYC Administrative Code, §12-307[a]; National Labor Relations …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 88-9
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Improvement of Facilities … 13 of the Town Law the authority to purchase real property in connection with an increase or improvement of facilities. … article 13 of the Town Law. The purchase of real property in order to increase or improve the facilities of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Office of Operations: 2024 Virtual Fall Conference
… Deductions: Breaks In Service, PayServ Worklist, Payroll Check Notification Report, and more (This course is …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceDisability Inclusion Letter to Honeywell
Comptroller called on Honeywell International to report on their inclusion of people with disabilities.
https://www.osc.ny.gov/files/press/pdf/disability-inclusion-engagement-letter.pdfOpinion 99-7
… used to purchase a computer, and for ceremony to dedicate new firehouse and fire apparatus; 1989 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Legal Aid Society
… Purpose The objective of our examination was to determine whether payments Unified Courts System (Courts) … Legal Aid $412,184 for fringe benefit expenses that were not actual and allowable under the terms and conditions of … the terms and conditions of the contract, officials may have increased the likelihood of identifying the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyDiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… calculating credits for Length of Service Awards Programs (LOSAP) and as a result local volunteers may be shortchanged … today by New York State Comptroller Thomas P. DiNapoli. LOSAP is a pension-like benefit program established by …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programSouth Glens Falls Central School District - Fund Balance (2018M-90)
… and needed reserves or to reduce District property taxes. Correct accounting records for misclassifications, and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project monitoring practices for the period January …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programSherrill City School District – Reserve Funds (2017M-247)
… reserve funds other than its health insurance reserve. The tax certiorari reserve is overfunded by $4.5 million. Key … the reserves will be used. Use the surplus funds in the tax certiorari reserve to fund one-time expenditures, fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Worcester Central School District – Unassigned Fund Balance (2016M-1)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of unassigned fund … million or 7.5 percent. Key Recommendations Develop a plan to reduce the amount of unassigned fund balance in a manner … taxpayers. Such uses could include, but are not limited to, using surplus funds as a financing source, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Village of Cohocton – Cash Receipts (2015M-63)
… completed. Key Recommendations Certify the list of unpaid taxes to be relevied. Perform the required annual audit of …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Sullivan West Central School District – Financial Condition (2014M-40)
… surpluses, some of which were transferred to reserves at the end of each fiscal year, resulting in real property …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Town of Dayton – Financial Condition (2013M-90)
… Background The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Brasher Falls Central School District – Financial Condition (2019M-158)
… in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2018, the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158