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Keene Central School District – Transportation State Aid (2021M-63)
… all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District officials did not apply for all applicable transportation aid in a timely manner and were at risk of losing $20,513 for new … aid applications for the two remaining buses identified in this report. Implement procedures to ensure transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63New GASB Standards
… all reporting entities staff to ensure proper enrollment in the reporting system as well as long-term maintenance is … Payment Types for Payable and Revenue Leases Fixed in Substance Based on an Index or Rate Based on Usage or … Accounting Standards Board Statement GASB 87 Leases in fiscal year 202425 annual financial statements …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… - pdf ] Audit Objective Determine if tuition billings for Warsaw Central School District (District) students … supported at the time the claims were audited and approved for payment. The claims auditor approved out-of-district … did not develop and adopt written policies and procedures for out-of-district tuition billings. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Overview – Reporting Elected and Appointed Officials
… who: Are members of NYSLRS; and Do not participate in a time-keeping system that either shows hours worked or … If you have questions, we may have answered them already in our Frequently Asked Questions section. If not, you can … many days these officials work if they dont participate in a timekeeping system …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewMuseum or Military Abandoned Property
… 11/13/2025 N0054.1976 Baby's undershirt of white cotton pre-1976 Unknown Unknown Fenimore Art Museum & Fenimore Farm … N0010.1976 Portrait of Franklin Delano Roosevelt pre-1976 Unknown Unknown Fenimore Art Museum & Fenimore Farm … NY 13326 11/13/2025 N0011.1976 Portrait of Herbert Lehman pre-1976 Unknown Unknown Fenimore Art Museum & Fenimore Farm …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… between funds in the submodules. Expenditure transfers for agencies that cannot submit APJV transactions online (bulkload). For agencies that have online access to SFS, all … & General Ledger Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersPenfield Central School District – Procurement (2022M-76)
… competition for purchases totaling $7.9 million: Subject to competitive bidding requirements totaling $4.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76CUNY Bulletin No. CU-509
… for automatic Dues and Agency Shop Fees for employees in Bargaining Unit T4. Affected Employees All employees represented by Local 3, IBEW in Bargaining Unit T4 Background OSC received a request from … 2015 (Institution Current) Eligibility Criteria Employees in Bargaining Unit T4 in the following CUNY titles: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-509-establishing-dues-and-agency-shop-fees-local-3Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
Determine whether District officials effectively managed special education services by ensuring students received services in accordance with their individual e
https://www.osc.ny.gov/files/local-government/audits/pdf/owego-apalachin-2020-21.pdfPrompt Payment Interest Report FY 2019-2020, May 2020
For fiscal year 2019-2020, agencies paid vendors $1,731,011 in interest, an increase of $202,120 (approximately 13 percent) from 2018-19.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2019-20.pdfPulaski Academy and Central School District - Separation Payments (2020M-20)
Assess whether separation payments to certain District officials were authorized and accurately calculated in accordance with Board-approved employment contract
https://www.osc.ny.gov/files/local-government/audits/pdf/pulaski-academy-2020-20.pdfPrompt Payment Interest Report FY 2018-2019, May 2019
For fiscal year 2018-19, agencies paid vendors $1,528,891 in interest, an increase of $183,125 (approximately 14 percent) from 2017-18.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2018-19.pdfPreserving and Expanding Affordable Housing Opportunities, December 2014
A Summary of Recent Audits and a Report on Selected Affordable Housing Programs in New York City and New York State
https://www.osc.ny.gov/files/reports/special-topics/pdf/housing-preserving-affordability-2014.pdfPRESERVING AND EXPANDING AFFORDABLE HOUSING OPPORTUNITIES (2014-D-1)
A Summary of Recent Audits and a Report on Selected Affordable Housing Programs in New York City and New York State
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14d1.pdfManagement of Capital Projects (2018-S-70) 180-Day Response
To determine whether Metropolitan Transportation Authority’s Long Island Rail Road (LIRR) has a formal capital project management process that its employees and contractors/consultants are required to follow; and whether LIRR followed the capital project management process and was successful in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s70-response.pdfState Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… of Health (DOH) paid $1.28 billion in unnecessary Medicaid managed care premiums over a nearly six-year period … comprehensive third-party health insurance. When the Medicaid managed care provider and the third-party provider … premiums paid to the MCO, according to rules in the Medicaid Managed Care Model Contract. Auditors found that was …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insuranceComptroller DiNapoli and A.G. Underwood Announce Guilty Plea of Queens Pharmacy Owner for $1.5 Million Medicaid Fraud Scheme
… Legal Analysts Victoria Sepe, Daniel Herzog, and Patrice Noel. Additional components of the investigation were …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-ag-underwood-announce-guilty-plea-queens-pharmacy-owner-15-million-medicaidComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… and Attorney General Eric T. Schneiderman today announced the arrest of former New York City Council candidate Albert … funds during Alvarez's unsuccessful 2013 run for Council. The felony complaint filed today in New York County Supreme … Alvarez with Offering a False Instrument for Filing in the First Degree, a class E felony, and Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateState Comptroller DiNapoli Launches Academy for Local Government Officials
… board oversight, cybersecurity and policy development. “We’re the taxpayers’ watchdog. We look over the … The website has a full course catalogue and course calendar, and allows local government officials to …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-launches-academy-local-government-officialsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Glens Falls Housing Authority , Town of Groveland , Town … and a comprehensive audit of road infrastructure needs in nine towns. “In today’s fiscal climate, budget … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits