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Haldane Central School District – Information Technology (2021M-84)
… could lose important data and suffer serious interruption in operations. District officials did not: Disable 74 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… an office, or deriving receipts from activity within NYS (other than the Metropolitan Commuter Transportation … pari-mutual betting as prescribed in Articles 2, 3, and 4 of the Racing, Wagering and Pari-Mutuel Law. 30422 … and Pari-Mutuel Law. Other Taxes – Racing and Combative Sports Tax 30432 Racing Tax Tax imposed on admissions fees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesVillage of Madison - Collections (2023M-160)
… the Village of Madison (Village) Clerk-Treasurer recorded and deposited all collections accurately and timely. Key Findings The Clerk-Treasurer accurately … However, the collections were not always recorded and deposited in a timely manner and the Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160State Agencies Bulletin No. 517
… an increase in Location Pay to $1230.00 for employees in NYC, Nassau, Rockland, Suffolk, and Westchester counties, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/517-april-1-2004-salary-and-other-increases-employees-represented-publicState Agencies Bulletin No. 550
… changes. Affected Employees Employees represented by the Public Employees Federation (BU05) who meet the eligibility … the agreement between the State of New York and the Public Employees Federation and provides for a general salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/550-april-1-2005-salary-and-other-increases-employees-represented-publicDiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… For access to state and local government spending, public authority financial data and information on 140,000 …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsOversight of Certified Homeless Shelter Food Services
… the food services at certified homeless shelters in New York City, and whether the meals served meet State … provide meals that are balanced, nutritious, and adequate in amount to meet the dietary needs of residents. Such meals … Regardless of where it is prepared, all food served in New York City shelters must comply with New York City Food …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesTown of Le Roy – Purchasing (2014M-106)
… to payment and that those goods and services were procured in accordance with the adopted purchasing policy for the … 25, 2014. Background The Town of Le Roy is located in Genesee County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… completed and annual update documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Le Roy Central School District – Reserve Funds (2022M-110)
… complete report – pdf] Audit Objective Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve … them at reasonable levels. Key Findings Although the Board and District officials properly established reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Town of Alden – Town Supervisor (2024M-105)
… not: Always record collections in a timely manner during 2023, with an average of 40 days between the collection date … As a result, the total cash balance in the 2023 Annual Financial Report (AFR) was overstated by over … balance totaling over $4 million or 134 percent of the 2023 budget appropriations for those funds. In addition, the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Oversight of Child Protective Services
… Central Register of Child Abuse and Maltreatment (SCR) via phone calls, fax, and electronic submission (hereafter, …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… that are federally funded. Using this information as a source, the GSA issues an annual Catalog of Federal Domestic … The CFDA numbers represent, in most instances, the primary source for retrieving information from state accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedState Comptroller DiNapoli Statement on Death of Robert Slaughter
… "My heart goes out to Congresswoman Slaughter and her family as they mourn the death of Robert Slaughter. Louise and Robert shared a … to Congresswoman Slaughter and her family as they mourn the death of Robert Slaughter Louise and Robert shared a …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-death-robert-slaughterReal Property Portfolio
… listing all real property of the authority, including full descriptions of properties that were disposed of during …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioAvoca Central School District – Payroll (2025M-14)
… complete report – pdf] Audit Objective Did Avoca Central School District (District) officials accurately pay … July 1, 2022 – January 28, 2025 Understanding the Program School district officials should establish an effective … The CAP should be posted on the District’s website for public review. 1 We discussed the lack of support for one …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14New York State Business Owners - EPI
As a previous analysis from the Office of the State Comptroller demonstrated, even as many small businesses shuttered their doors or struggled through the pandemic period, entrepreneurs continued to identify and pursue new opportunities and create new businesses.
https://www.osc.ny.gov/files/reports/pdf/new-york-state-business-owners.pdfReview of the Financial Plan of the City of New York, August 2023
While May marked the end of the public health emergency in the United States, New York City continues to face the residual effects of the pandemic and the many unanticipated consequences on its finances, operations and economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2024.pdfCompliance With Freedom of Information Law Requirements (2020-S-12)
To determine if the Department of Transportation (DOT) has policies, procedures, and processes in place to fulfill its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in compliance with its responsibilities under FOIL.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s12.pdfOversight of Water Supply Emergency Plans (2021-S-39) 180-Day Response
To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated emergency response plans timely, including vulnerability assessments, to the Department as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s39-response.pdf