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Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… [read complete report - pdf] Audit Objective Determine whether Company … Key Recommendations Amend the bylaws or adopt separate written financial policies and procedures to establish …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesCity of Middletown – Payroll and Leave Benefits (2024M-26)
… potential overpayments totaling $191,253. As a result, the City paid employees for time they did not work or accrue. … (CBAs). Key Recommendations Ensure employees worked the hours that they were scheduled to work and were paid for … processing policies and written procedures that address the audit deficiencies. City officials disagreed with …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26NYS Common Retirement Fund Announces Third Quarter Results
The New York State Common Retirement Funds CRF overall return in the third quarter of state fiscal year 20162017 was 111 percent for the threemonth period ending Dec 31 2016 with an estimated value of $186 billion according to New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2017/02/nys-common-retirement-fund-announces-third-quarter-resultsNew York State Common Retirement Fund
… New York State Common Retirement Fund The New York State Common Retirement Fund is one of the largest … providing retirement security for over one million New York State and Local Retirement System (NYSLRS) members, … The New York State Common Retirement Fund holds and invests the …
https://www.osc.ny.gov/common-retirement-fundSUNY Bulletin No. SU-266
… Rate field should be populated based on the Post Graduate Year (PGY) Salary Schedule. Pay Basis Code Change: To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-266-2016-and-2017-retroactive-salary-increases-psnu-employeesDiNapoli: City of Corning Audit Details Stolen Funds
… in cash from city coffers, including $5,000 from city parking fines, according to an audit released today by New … over a three month period, allegedly stole fees for parking permits, code enforcement, water, sewer and parking summons, as well as utility receipts. “This …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsOpinion 96-24
… (appropriations to capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund (referendum requirements in … General Municipal Law, §6-g governs capital reserve funds in fire districts. Subdivision 2 of section 6-g … appropriations to and expenditures from capital reserve funds are not subject to the fire district's spending …
https://www.osc.ny.gov/legal-opinions/opinion-96-24DiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… the share of state aid to school districts, which includes lottery revenues, is smaller now than in the year the New York State Lottery was created. In State Fiscal Year (SFY) 2013-14, … the state remains unclear. It will inevitably create both winners and losers in the years ahead.” State aid represented …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetOtselic Valley Central School District – Procurement (2022M-58)
Determine whether Otselic Valley Central School District (District) officials used a competitive process to procure goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/otselic-valley-2022-58.pdfOversight of Homeless Shelters (2018-S-52) 180-Day Response
To determine if the Office of Temporary and Disability Assistance (Office) adequately oversees homeless shelters to ensure they are operating in compliance ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s52-response.pdfBlock Institute School - Compliance With the Reimbursable Cost Manual (2018-S-69) 180-Day Response
To determine whether the costs reported by Block Institute School on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s69-response.pdfBlock Institute School - Compliance With the Reimbursable Cost Manual (2018-S-69)
To determine whether the costs reported by Block Institute School on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s69.pdfOversight of Resident Care-Related Medical Equipment in Nursing Homes (2016-S-80)
To determine whether the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s80.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2025.pdfEnglish Language Learners Programs (2022-S-30)
To determine whether the State Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s30.pdfSeeking Competition in Procurement Webinar Presentation
Discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-in-procurement-06-22-22.pdfOversight of School Safety Planning Requirements (2018-S-34) 90-Day Response
To determine whether the State Education Department is monitoring schools, districts, and other programs to ensure they are complying with legislation and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s34-response.pdfHuman Resource Practices (2018-S-57)
To determine if State University of New York (SUNY) Upstate Medical University has developed and consistently applied policies and procedures related to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s57.pdfNewark Valley Central School District – Procurement (2022M-60)
Determine whether Newark Valley Central School District (District) officials used a competitive process to procure goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/newark-valley-2022-60.pdfHuman Resource Practices (2018-S-57) 90-Day Response
To determine if State University of New York (SUNY) Upstate Medical University has developed and consistently applied policies and procedures related to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s57-response.pdf