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Hudson Valley Community College – Tuition and Fees (2016M-348)
… 2016. Background Hudson Valley Community College, founded in 1953 as part of the State University of New York system, is located in the City of Troy in Rensselaer County. The College is governed by a 10-member …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Approved State Contracts and Payments
… and $938,000 to the city of Buffalo. $1.5 million to the New York State Federation of Lake Associations Inc. to assist … for the Jacob K. Javits Convention Center expansion in Manhattan. $50 million to Athenex, Inc. to produce a …
https://www.osc.ny.gov/press/releases/2017/10/approved-state-contracts-and-paymentsDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… and First Quarterly Financial Plans. The $34.3 billion gap is up $7 billion since the January release of the Fiscal Year (FY) 2026 Executive Budget Financial Plan, and is attributable to downward revisions to the economic … bill signed by the President,” DiNapoli said. “This is likely just the beginning; the relationship between the …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029DiNapoli: Audit Finds $6.8 Million in Medicaid Overpayments
… auditors found several cases in which the Department of Health’s eMedNY system failed to catch millions in … Medicaid program, administered by the state Department of Health (DOH), is a federal, state, and locally funded program … $3,521,562 in overpayments for 14,983 fee-for-service clinic claims that were inappropriate. The claims were …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-finds-68-million-medicaid-overpaymentsHealth Sciences Charter School - Student Enrollment and Billing (2019M-99)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/health-sciences-charter-2019-99.pdfDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… an audit of the New York City Department of Education (DoE) found it did not report hundreds of violent and … high rates of disruptive and violent incidents, and found: DoE failed to include more than 400 reportable incidents in … report with tDoE within 24 hours of its occurrence. The DoE’s Office of Safety and Youth Development determines which …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsSelected Aspects of the Migrant Education Program
… Act. A migrant child is anyone between 3 and 21 years old whose parent, guardian, or spouse – or the child him- or …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programTown of Berne – Board Oversight (2021M-77)
… or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly … disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Property Tax Cap Instructions: School Districts
Detailed instructions on property tax cap for school districts can be found in document.
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/instructions_0.pdfHalcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… members ensured that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, … and for reviewing the Treasurer’s work to ensure that all cash receipts and disbursements are properly accounted for. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… Personal Income by Component, Seasonally Adjusted Source: U.S. Bureau of Economic Analysis Personal income … percent in the first quarter of 2021, accounting for over one-quarter of the personal income in New York. Mixed Rebound … 2 – Earnings in New York by Industry, First Quarter 2021 Source: U.S. Bureau of Economic Analysis Earnings in all …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021JCR User Guide for Town and Village Justices
JCR User Guide for Town and Village Justices
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/jcr-external-user-guide-for-town-and-village-justices.pdfPandemic Planning and Care for Vulnerable Populations (2021-S-9)
To determine whether the Office for People With Developmental Disabilities (OPWDD) adequately addressed the needs of the vulnerable population it serves in its emergency plans and took appropriate actions to care for this vulnerable population during the COVID-19 pandemic.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s-9.pdfCybersecurity Governance for Local Governments and Schools – Part 2
This webinar will focus on establishing cybersecurity governance through policies and procedures, training, IT contingency planning and other efforts key to cybersecurity risk decision-making.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-governance-part2-102423.pdfRequirements and Procedures for “Abandoned Property Location Services”
If you are interested in becoming an “Abandoned Property Location Service Provider” in New York State, or if you have been contacted by someone who claims they
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/aplsp-requirements-and-procedures.pdfNYSLRS Regulation 315.4 for Elected and Appointed Officials
This session will cover the reporting requirements under Regulation 315.4 for elected and appointed officials who are members of the New York State and Local Retirement System (NYSLRS). We will discuss what is required for elected and appointed officials, and employers.
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-regulation-reporting-030123.pdfReporting Responsibilities for Soil and Water Conservation Districts
Reporting Responsibilities for Soil and Water Conservation Districts Webinar Presentation
https://www.osc.ny.gov/files/local-government/academy/pdf/reporting-responsibilities-for-soil-water-conservation-districts-01-26-2021.pdfPolicies and Procedures for Managing Your Municipality/District Webinar
Please join us as we focus on the many programmatic areas where written policies are either required or highly recommended.
https://www.osc.ny.gov/files/local-government/academy/pdf/policies-and-procedures-05-20-20.pdfGuide for Submitting Annual Reports and Contract Transactions
All State authorities are required to submit certain contracts and contract amendments for prior review and approval, or filing.
https://www.osc.ny.gov/files/public-authorities/pdf/annual-reporting-guide.pdfAC2709 - Verification and Checklist for Unclaimed Property
A summary of the report details and remittance
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/ac2709.pdf