Search

Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)

… pdf] Audit Objective Determine whether Oswego County Board of Cooperative Educational Services’ (BOCES) claims were … prior to payment. As a result, BOCES has a higher risk of inaccurate or improper payments occurring. We reviewed … Determine whether Oswego County Board of Cooperative Educational Services BOCES claims were audited …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29

Fabius-Pompey Central School District – Budget Review (B3-13-5)

… over the statutory limit by $58,246. Key Recommendation Be mindful of the legal requirement to maintain the tax levy …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5

Village of Hempstead – Budget Review (B7-13-13)

… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …

https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13

Town of East Hampton - Budget Review (B20-7-10)

… 2021 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …

https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10

Alfred-Almond Central School District - Financial Management (2019M-131)

… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … fund balance policy. District officials generally agreed with our recommendations and indicated that they have …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131

Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)

… Determine whether the Board of Directors and Executive Administrator Administrator properly approved and monitored …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approval

Town of Laurens - Budget Review (B4-14-21)

… general town-wide fund will end the current fiscal year with a deficit fund balance of up to $21,000; Town officials … to be equitable. The Town’s tentative budget complies with the tax levy limit in 2015. Key Recommendations Consider …

https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21

Village of Port Chester - Dual Employment (2018M-91)

… job worked the hours the Village compensated them for working. Key Findings Village officials did not establish adequate time and attendance (T&A) controls; therefore, we could not … employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)

… officials and the claims auditor could improve the audit of claims. We found: Of the 50 claims totaling $528,778 we reviewed multiple … for valid purposes and in compliance with required statutes and policies. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019m

Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)

… (ECA) funds were properly collected, recorded, deposited and disbursed. Key Findings Student treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and annual … ECA funds were properly collected recorded deposited and disbursed …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019m

Town of Bennington - Financial Management (2019M-249)

Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Opinion 91-49

… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory … highway property) COUNTY LAW, §215; HIGHWAY LAW, §§118-a, 131-b: A county may convey an abandoned county highway by …

https://www.osc.ny.gov/legal-opinions/opinion-91-49

Opinion 93-33

… §60(a): A publication entered as second-class matter at a post-office located outside the boundaries of a school … a publication which is entered as second-class matter at a post office located outside the boundaries of the school … a publication which is entered as second-class matter at a post office located outside the boundaries of the school …

https://www.osc.ny.gov/legal-opinions/opinion-93-33

State Comptroller DiNapoli Releases Municipal & School Audits

… and liquid, county officials did not develop and manage a comprehensive investment program. Officials also did not … funds (monthly average of $112 million) in a money market account, earning $1.8 million, at a banking … their approval, to ensure the benefit to the community would be a sufficient return for the financial assistance to …

https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1

Unified Court System Bulletin No. UCS-152

… instructions for submitting the Courts Buyout Incentive Payment. Affected Employees Selected full and part-time … employees Effective Date(s) The Courts Buyout Incentive Payment will be made in separate checks dated October 14, … Court System has offered a one-time $20,000 separation payment to selected employees. Employees have been given the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-152-unified-court-system-separation-buyout-incentive-payment

Compliance With the Enough is Enough Act

… Purpose To determine if the State Education Department (SED) and Division of State Police (DSP) are complying with the requirements under the Enough is Enough Act (Act). The audit covers the period July 7, 2015 … To determine if the State Education Department and Division of State Police …

https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-act

Trash Can Free Stations Pilot Program

… “R” line and Flushing-Main Street on the number “7” line (Phase I). Subsequently, SEO expanded the Pilot Program twice. … in each of the Bronx, Manhattan, Brooklyn and Queens) as Phase II; and an additional 29 locations, on the “J” and “M” lines were added (Phase III) in July 2014. All 29 stations are elevated. Key …

https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-program

RFQual0001 – Medical Examiner Management Services

… including scheduling, reporting, and coordinating the Physician services; A list of Physicians available to provide IME services. Identify Physician location(s) (office address), specialty, and … may amend or issue addenda to this solicitation. It is the physician’s responsibility to become aware of any such …

https://www.osc.ny.gov/procurement/rfqual0001