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Putnam County Industrial Development Agency – Management Practices (2013M-257)
… or emergency services required, the number of existing jobs, or a cost-benefit analysis. Officials do not conduct … to its approval taking into consideration factors such as jobs created or retained, sales tax exemptions and capital … to determine if businesses are creating and retaining jobs as they agreed to in their applications. Compare the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementList of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law
… Services Retirement Annual Comprehensive Financial Report (ACFR Available Online) Individual Members’ File … Annual Comprehensive Financial Report (ACFR) Financial Condition Report …
https://www.osc.ny.gov/help/foil/recordsNational Directory of New Hires Data Security
… Enforcement), a subdivision of the U.S. Department of Health and Human Services (Health and Human Services). The … Every four years, the Office must submit a copy of an independent security assessment to Child Support Enforcement. … At the request of Office officials, we performed an independent security assessment of the Directory system …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securityCity of Yonkers – Budget Review (B25-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6City of Newburgh – Budget Review (B6-13-21)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61321 …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21City of Yonkers – Budget Review (B23-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Town of Thurston – Financial Management (2013M-280)
The purpose of our audit was to review the Towns financial management budgeting practices and resultant financial condition for the period January 1 2011 thr
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280XV.15 Fund Classification Manual – XV. End of Year
… The Fund Classification Manual (FCM) is updated periodically throughout the year to reflect … The Fund Classification Manual FCM is updated periodically throughout the year to reflect …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv15-fund-classification-manualEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… condition of the County and internal controls over payroll for the period January 1, 2012 to January 31, 2013. … and procedures for the preparation and processing of payroll and leave time accruals has resulted in a lack of … not properly limited users’ access within the computerized payroll systems and have not generated and reviewed change …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Town of Amherst – Information Technology (2025M-120)
… (Town) officials properly secure user account access to the network? Audit Period January 1, 2023 – May 1, … personal, private and sensitive information (PPSI). 1 To minimize the risk of unauthorized network access, town officials must properly secure user account access to the town’s network. A secured network can help protect …
https://www.osc.ny.gov/local-government/audits/town/2026/07/17/town-amherst-information-technology-2025m-120DiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… State Comptroller Thomas P. DiNapoli today announced the sale of $914.3 million State of New York General Obligation Series … bonds generating $112.4 million in debt service savings to the state on a net present value basis. The newly issued … State Comptroller Thomas P DiNapoli today announced the sale of $9143 million State of New York General …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsHelping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… subject areas. Key Recommendations Ensure that all CRP courses are aligned with the Learning Standards to ensure … instruct, or supervise the instruction, of students in CRP courses. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolOverview – Contribution Stabilization Program
… NYSLRS public employers can participate in the Contribution …
https://www.osc.ny.gov/retirement/employers/csp/overviewBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… ineligible costs included: $53,073 in non-reimbursable lease costs, $3,497 in non-reimbursable consultant costs, and …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualMinds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2015. About the Program MIM is an SED-approved, for-profit special education provider … special education services to children with disabilities who are between three and four years of age. MIM is reimbursed for these services through rates …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Depew, serving students from Erie, Genesee, and Niagara … 30, 2017, Cantalician reported approximately $2.23 million in reimbursable costs on its CFRs for two rate-based special … fiscal year ended June 30, 2017, we identified $358,254 in ineligible costs reported by Cantalician on its CFRs for …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualSpringbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… programs, preschool special education services to children with disabilities who are between three and five years of … be eligible for reimbursement, reported costs must comply with the RCM requirements. For the fiscal year ended June 30, … Ensure that all costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualXI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… outlines the process and documentation requirements for contract and amendment submittals subject to the Office of … to Agency Bulkload System Users: Users that bulkload contract transactions into the SFS must use the appropriate … subject to OSC approval, users will submit the agreement (contract) and required procurement record documents to OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsTown of Victory – Justice Court (2013M-66)
Town of Victory Justice Court 2013M66
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Town of Hempstead – Compensatory Time (2021M-64)
… accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did not ensure comp time hours were accurately accrued and accounted for. As … result, officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64