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Town of New Castle - Recreation Department Cash Receipts (2020M-19)
Determine whether payments received by the Recreation Department were properly receipted, deposited and reported to the Town Board.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-castle-2020-19.pdfIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… School District (District) officials maintained complete and accurate inventory records for and monitored the District’s capital assets. Key Findings District officials did not accurately and completely record and account for all capital assets we … School District District officials maintained complete and accurate inventory records for and monitored the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringReview of the Mayor’s Executive Budget for Fiscal Year 2004 - June 2003
"The current financial crisis began during FY 2002 and was precipitated by several factors."
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2004.pdfCity of Norwich - Capital Planning (2019M-88)
… Officials did not develop a capital plan or accurate and complete inventories of vehicles and equipment. The City has approximately $1.8 … corrective action. Appendix B includes our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Kids Unlimited, PT, OT & SLP, PLLC - Compliance With the Reimbursable Cost Manual (2020-S-33)
To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s33.pdfII.3.A Planning – II. New York State Financial Accounting
… AGENCY BUDGET PREPARATION Preparation of budget requests varies among agencies reflecting their size, complexity, and internal practice. Typically, budget development begins … with staff preparing individual program requests. The head of the agency or its chief fiscal officer may hold internal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningSelected Management and Operations Practices (2020-S-38) 180-Day Response
To determine whether the New York Power Authority’s electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these programs could be achieved; and whether it's EVolve NY program met its initial goals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s38-response.pdfLowville Academy and Central School District - Claims Audit Process (2019M-154)
… were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Key Findings Because the … We reviewed 127 claims totaling almost $752,500 and found that 59 claims totaling approximately $68,000 had … were adequately documented were for appropriate purposes and were properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mSelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… Purpose Determine the extent of implementation of the seven recommendations included in our initial audit report, Selected Aspects of Bus Fleet Maintenance (Report 2009-S-51). Background Our … Determine the extent of implementation of the seven recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followMotor Vehicle Financial Security and Safety Responsibility Acts: Assessable Expenses for the Fiscal Year Ended March 31, 2014 (2015-S-7), 90-Day Response
The purpose of this performance audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in place to accurately repo
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15s7-response_0.pdfMeridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
Determine whether Department officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/meridale-department.pdfJustice Court Fund: Handbook for Town and Village Justices and Court Clerks
Justice Court Fund: Handbook for Town and Village Justices and Court Clerks
https://www.osc.ny.gov/files/local-government/publications/pdf/justice-court-fund-handbook.pdfHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… audit was to evaluate the District’s financial management and procurement of goods and services for the period July 1, 2012 through February 11, … District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and … FallsLima Central School District Financial Management and Competitive Procurement 2016M124 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andReview of Real Property Holdings for Disposal (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our initial report, Review of Real Property Holdings for Disposal ( 2010-S-48 ). … To determine the extent of implementation of the five recommendations made in our initial report Review …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followState Agencies Bulletin No. 2398
… Purpose: The purpose of this bulletin is to notify agencies of the maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering updates … The purpose of this bulletin is to notify agencies of the maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering updates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2398-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOversight of Water Supply Emergency Plans (2021-S-39) 180-Day Response
To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated emergency response plans timely, including vulnerability assessments, to the Department as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s39-response.pdfOysterponds Union Free School District - Financial Management (2019M-217)
… report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition. Key … Determine whether the Board and District officials provided adequate oversight and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Unified Court System Bulletin No. UCS-363
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2026 UCS Longevity Bonus (JLO) and provide instructions for payments not processed … The purpose of this bulletin is to inform agencies of OSCs automatic … processing of the April 2026 UCS Longevity Bonus JLO and provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-363-april-2026-unified-court-system-ucs-longevity-bonus-jloUnified Court System Bulletin No. UCS-351
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2025 UCS Longevity Bonus (JLO) and provide instructions for payments not processed … The purpose of this bulletin is to inform agencies of OSCs automatic … processing of the April 2025 UCS Longevity Bonus JLO and provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-351-april-2025-unified-court-system-ucs-longevity-bonus-jloNew York City Department of Housing Preservation and Development/New York City Housing Development Corporation – Housing for Seniors (2021-N-4) 180-Day Response
To determine whether the New York City Department of Housing Preservation and Development and the New York City Housing Development Corporation effectively oversee the awarding of senior housing units and a program assisting senior homeowners.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n4-response.pdf