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East Quogue Union Free School District - Claims Auditing (2019M-78)
Determine whether claims were adequately supported and properly audited before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Moravia Central School District - Fuel Inventory (2019M-183)
… ensure fuel deliveries were accurate. Key Recommendations Install appropriate physical controls to safeguard the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Remsen Central School District - Claims Audit Process (2019M-86)
… statues and policies. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Albany Community Charter School - Resident Tuition Billing (2019M-138)
… Key Findings Officials did not obtain current proof of residency for all students. Officials did not provide the … information throughout the year regarding the amount of tuition anticipated and received. Key Recommendations … Ensure every enrolled student has current proof of residence on file. Provide the Board with detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Town of Saranac - Cash Management (2019M-32)
… did not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Sidney Central School District - Financial Management (2019M-243)
… reported fund balances exceeded its statutory limit in all three fiscal years. After adding back unused appropriated … financial plans or establish targeted funding levels for reserves. Key Recommendations Review reserve fund … plans and establish optimal or targeted funding levels for reserves. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Edmeston Central School District - Fund Balance (2020M-1)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Walton Central School District - Fund Balance (2019M-209)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209State Police Bulletin No. SP-166
To notify agencies of a change in dues and agency shop fees
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-166-police-benevolent-association-new-york-state-troopers-inc-dues-andVendor Responsibility Forms
… For Vendors Vendor Responsibility Questionnaires Construction For-Profit Questionnaire (CCA-2) Not-for-Profit Questionnaire Non-Construction For-Profit … Find forms for vendors and State agencies related to vendor responsibility …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-formsWhat's New
… about the latest changes and initiatives for reporting unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newDiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… to 4 percent as planned will depend on the amount of capital funding made available by New York state and New York … the remaining $9.8 billion funding gap in its five-year capital program. While we don’t yet know how the gap will be … MTA will have to choose between cutting the size of the capital program or borrowing more, which could lead to less …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallOpinion 88-25
… 190, 173 NYS2d 553; Town Law, §§190, 194, 202, 202-a, 209-e). In particular, section 198(4) defines the powers of a … v Town of Greenburgh , 55 NY2d 915, 449 NYS2d 27; 29 Opns St Comp, 1973, p 124; 24 Opns St Comp, 1968, p 887; cf . … provide financial support for the municipal facility (see, e.g., People ex rel. Lawrence v Kraushaar , 195 Misc 480, 89 …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Monitoring of Homeless Data
… About the Program According to the U.S. Department of Housing and Urban Development’s (HUD) 2023 Annual … of social services (Local Districts). OTDA’s Division of Housing and Refugee Services administers an array of programs … including homelessness prevention, the construction of housing, and programs that provide essential services to …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataDivorce – Non-Contributory Plan for ERS Tier 1 Members
… NonContributory Plan information for ERS Tier 1 members under Section 75c Divorce …
https://www.osc.ny.gov/retirement/publications/1501/divorceDivorce – Non-Contributory Plan for ERS Tier 2 Members
… NonContributory Plan information for ERS Tier 2 members under Section 75c Divorce …
https://www.osc.ny.gov/retirement/publications/1506/divorceDivorce – Coordinated Plan for ERS Tier 6 Members
… Coordinated Plan information for ERS Tier 6 members under Article 15 Divorce …
https://www.osc.ny.gov/retirement/publications/1530/divorceDivorce – Coordinated Plan For ERS Tier 5 Members
… Coordinated Plan information for ERS Tier 5 members under Article 15 Divorce …
https://www.osc.ny.gov/retirement/publications/1523/divorceBriarcliff Manor Union Free School District - Procurement (2020M-173)
… District (District) officials used a competitive process to procure goods and services. Key Findings District officials generally used a competitive process to procure goods and services. However, they did not … found that District officials used a competitive process to procure the goods and services. While District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173