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Oversight of the Community Based Residential Program for Released Individuals
… other programs using the same facilities, complicating tracking for oversight and planning purposes. There was a … results in April 2022, with no future date for this CBRP tracking to resume. Key Recommendations Develop, implement, … evaluation standards. Develop and implement procedures for tracking parolee enrollment, progress, and discharge results …
https://www.osc.ny.gov/state-agencies/audits/2026/06/04/oversight-community-based-residential-program-released-individualsWatertown City School District – Procurement (2021M-176)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … policy and seek competition for the purchase of goods and services not subject to competitive bidding. Officials did not: Seek competition for the services procured from 13 professional service providers, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… complete report - pdf ] Audit Objective Determine whether West Canada Valley Central School District (District) … Determine whether West Canada Valley Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsWhitesville Central School District – Information Technology (2021M-22)
… ] Audit Objective Determine whether Whitesville Central School District (District) officials adequately secured … Determine whether Whitesville Central School District District officials adequately secured access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Adirondack Central School District – Information Technology (2022M-61)
… paid $526,500 but officials did not have a written service level agreement (SLA) to clearly identify the provider’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Liberty Central School District – Information Technology (2022M-73)
… [read complete report – pdf] Audit Objective Determine whether the Liberty Central … contracts with the District’s vendors. As a result, the roles and responsibilities of each vendor providing services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Penfield Central School District – Procurement (2022M-76)
… could not support they properly sought competition for purchases totaling $7.9 million: Subject to competitive … did not complete a comprehensive cost-benefit analysis for the District’s land purchase inclusive of State … Officials could not provide written justification for selecting the parcel that was purchased or an analysis or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Pearl River Union Free School District – Fixed Assets (2022M-126)
… report – pdf] Audit Objective Determine whether Pearl River Union Free School District (District) officials … Determine whether Pearl River Union Free School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126City of Troy – Budget Review (B19-5-8)
… fund for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8City of Newburgh – Budget Review (B19-6-11)
… agreement (CBA) with the International Association of Fire Fighters, which expired in 2017, is settled. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Davenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners … (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a District … does not. Key Recommendations Establish controls over hall rental activity. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Just for State Employers
… Online to enroll an employee as a NYSLRS member, first check to see if they have been set up in PayServ. If … in to Retirement Online . From Account Homepage, click Access Enrollment Dashboard . Only employees with the … From Employer Type dropdown, select State . Click Filter . Upload Membership Registration Form The employee must …
https://www.osc.ny.gov/retirement/employers/stateContinuing Crisis: Drug Overdose Deaths in New York
This report outlines long-term trends and recent developments in the battle to save lives from being lost prematurely to substance use disorder. The data are clear: the battle against drug overdose deaths is more daunting than ever, and will require an ongoing commitment of public resources.
https://www.osc.ny.gov/files/reports/pdf/drug-overdose-deaths.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/pdf/information-for-town-officials.pdf30% New York State Initiative (2024-S-13) 180-Day Response
To determine whether the Department of Agriculture and Markets is adequately administering the 30% New York State Initiative to ensure that New York State food products are provided to children as part of their lunch meal in school, while also supporting local farmers and the local economy.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s13-response.pdfOpinion 91-37
… (lack of inspection certificate) and 402 (lack of license plate) of the Vehicle and Traffic Law, which occur while a … of a motor vehicle on a public highway without a license plate. The Cities of Yonkers, New York, Buffalo and Rochester …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Oversight of Juvenile Detention Facilities (Outside New York City)
… oversees 19 local detention facilities: five specialized secure, six secure, and eight non-secure. These local … privately contracted entities that provide supervision and care to the youth in their custody who are awaiting … a risk of missed or delayed opportunities to provide care for physical or mental health issues youth may have when …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-city2019 Annual Audit
… Benefits, the Second Injury Fund, and the Fund for Reopened Cases. The Board completed its transition from its …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditState Agencies Bulletin No. 2316.1
… earned during shifts that begin at or after 7:00 AM on 02/17/2025 and through 11:59 PM on 05/09/2025. For any … for Ann 2080 – 2.5 R25 OCS 01, 02, 03, 04, 05, 61 O2R OT Recall Ann 2000 2.5 ROR RCL 06 OE2 Overtime 2.5 with IEI BU61 … 61 ON5 Overtime 2.5 with IIN BU01 N/A OIN 01 OR5 Overtime Recall Ann 2080 2.5 RR5 ORC 01, 02, 03, 04, 05, 61 OS5 Recall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23161-temporary-overtime-and-pre-shift-briefing-rate-eligible-employees