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Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… Services (BOCES) are required by Education Law §2053 to annually report lawyers who provide legal services. … Specifically, the law requires certain information to be filed with the Office of the Attorney General, the … Department Delegated Account System (SEDDAS) . If you have been selected as the representative for your school …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… follow up with seven of the 14 businesses in order to verify that funds were used for the approved purpose. Loan agreements do not have job creation or retention enforcement mechanisms. … written policies and procedures outlining the actions to be taken when job creation and retention goals are not …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingTown of Worcester – Claims Audit (2022M-145)
… (Town) Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … totaling $824,330, 166 claims totaling $601,662 should not have been approved for payment. For example, 131 claims …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Marathon Joint Fire District – Investment Program (2023M-76)
… during the audit period. However, the District could have earned approximately $14,600, or $12,600 more had … solicit interest rates and obtain investment information to ensure available funds are invested to maximize interest earnings. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76West Babylon Union Free School District – Claims Audit (2024M-62)
… there is an increased risk that goods and services may not have been received, and incorrect or inappropriate claims … 21 claims totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education … Section 1724. The claims auditor did not report directly to the Board, did not note exceptions on the warrant and did …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… properly monitor and account for all capital assets and have not conducted periodic physical inventories in at least … Ensure BOCES’ asset records are complete, accurate and up to date, and assets are tagged and recorded prior to being placed in service. Conduct periodic physical …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mFlorida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether internal controls over information … of personal, private and sensitive information (PPSI) have not been developed. The District does not have service … services provided by OUBOCES and MHRIC, which could lead to confusion over roles and responsibilities of each party. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative … with the BOCES’ acceptable use policy. The BOCES did not have an adequate number of licenses for certain programs or did not have sufficient documentation to provide evidence that it had purchased licenses for these …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mSodus Central School District – Financial Management (2016M-392)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … of overestimated expenditures. The District does not have a written plan detailing the appropriate and necessary levels for reserve funds and how they are to be monitored, analyzed and maintained. The District does …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Ashville Fire District – Procurement and Board Oversight (2025M-81)
… 1, 2024 – May 28, 2025 We extended the audit period back to August 2021 to review the competitive process used by the District to … of equipment purchases. In addition, the Board should have periodically reviewed and updated the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Permanent COLA
… System was at the forefront of a successful effort to enact a law providing an annual cost-of-living adjustment … increases your retirement benefit. It is designed to address inflation as it occurs. Once you become eligible … this brochure makes your COLA easier to understand. If you have any questions, please feel free to contact our Call …
https://www.osc.ny.gov/retirement/publications/permanent-colaOpinion 2000-9
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to make payment pursuant to performance evaluation program) WORDS AND PHRASES -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Comptroller DiNapoli Releases Municipal & School Audits
… As a result, the district levied more taxes than needed to fund operations. The board and district officials … As a result, the appropriated fund balance was not used to fund operations and taxpayers were taxed more than … properly monitor and account for all capital assets and have not conducted periodic physical inventories in at least …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Medicaid Audits Find More Than $700 Million in Unnecessary Costs and Overpayments
… of dollars because of the COVID-19 crisis and needs to find cost savings wherever it can,” DiNapoli said. … the state’s Medicaid program. In recent years, my auditors have identified billions of dollars in waste in the program. … program will continue in earnest as DOH can do much more to save taxpayer dollars.” The New York State Medicaid …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-medicaid-audits-find-more-700-million-unnecessary-costs-and-overpaymentsXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… Units with guidance on how pay and reconcile charges to the State Procurement, Travel and Net Cards within the … within the Statewide Financial System (SFS). In addition to the guidance contained in this section, agencies and State employees with PCard privileges should refer to Section XIV.10.B of this Guide to ensure compliance with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesOpinion 89-54
… §209-q: Where a town provides water improvements pursuant to Article 12-C of the Town Law, a capital reserve fund may … construction of any improvements the town board determines to finance by a charge upon the area of the town outside of … construction of a type of improvement provided pursuant to Article 12-C of the Town Law. Under Article 12-C of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Oversight of the Nourish New York Program (Follow-Up)
… Objective To determine the extent of implementation of the five … 2020 during the COVID-19 pandemic (pandemic) in response to disrupted food supply chains and was intended to expand the State’s food supply network and markets for New … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followDiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… providers how it can and can’t spend taxpayer’s money to ensure that special needs children get the greatest … DiNapoli said. “When providers ignore these rules or fail to follow them, they shortchange New York’s most vulnerable children. We have forwarded our findings to the State Education Department …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerOpinion 90-13
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … has authority, at the request and expense of a village, to install sewer pipe for a village sewer project in … with a DOT road reconstruction project. This is in reply to your letter concerning installation of sewer pipe for a …
https://www.osc.ny.gov/legal-opinions/opinion-90-13City of Dunkirk – Billing Enforcement (2020M-117)
… approximately $39,700 in additional penalties should have been charged. If City officials had implemented shut-off … 31 are included on the relevy. Assess penalties according to the Code. The Treasurer generally disagreed with the … take corrective action. Appendix B includes our comments to issues raised in the Treasurer’s response. …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117