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Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… [read complete report – pdf] Audit Objective Did the Town of Edinburg (Town) Supervisor (Supervisor) maintain complete, … did not appear to be fiscally stressed. 3 For example, as of December 31, 2024: The general fund had a total unrestricted adjusted cash balance of $1,852,145. This amount represented 184 percent of the …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68State Agencies Bulletin No. 2386.1
… paycheck stub or direct deposit advice. D40 Over 40 Cash Out DH4 Over 40 Hourly Cash Out 40C Over 40 Cash Out CSEA Undeliverable Checks: When a valid payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23861-2025-csea-and-pef-over40-comp-time-ii-cash-outTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… Hornellsville (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, … states that FFI tax proceeds should be distributed to fire departments and companies for the use and benefits of … with relevant case law, in the case of a multi-company fire department, FFI tax proceeds must be distributed between …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Canandaigua City School District – Mental Health Training Component of the New York SAVE Act (S9-21-25)
… complete report - pdf] Audit Objective Determine whether the Canandaigua City School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … Determine whether the Canandaigua City School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/canandaigua-city-school-district-mental-health-training-component-newHarborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
… Central School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 school year by September 15, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-newCoxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)
… complete report - pdf] Audit Objective Determine whether the Coxsackie-Athens Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … Determine whether the CoxsackieAthens Central School District District used …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/coxsackie-athens-central-school-district-mental-health-training-componentDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… has also had control of the 524-mile New York State Canal System. During parts of the past decade, auditors note … the authority continued to bear costs associated with the canal system, which had operating expenses of $62.1 million … Executive Budget to transfer responsibility for the canal system to the New York Power Authority. This transfer, …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsDiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… Straphangers are waiting longer for the next train to arrive than the Metropolitan Transportation Authority's (MTA) reported … today by New York State Comptroller Thomas P. DiNapoli. The audit found that the MTA's New York City Transit … Straphangers are waiting longer for the next train to arrive than the Metropolitan Transportation …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014State Agencies Bulletin No. 1381
… agencies of OSC’s automatic processing of the repayment of PEF DRP reductions. Affected Employees Employees whose balance of PEF DRP reductions is less than zero (0) in one or more … Background As part of the Public Employees Federation (PEF) Deficit Reduction Plan (DRP) created pursuant to Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1381-repayment-public-employees-federation-pef-deficit-reduction-plan-drpMastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… of our audit was to determine if claims were audited in a timely manner and properly supported for the period July … 2011, to March 31, 2013. Background The Library is located in the Town of Brookhaven in Suffolk County. The Library was founded in 1974 and … of our audit was to determine if claims were audited in a timely manner and properly supported for the period July …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Case Management
… Objective To determine whether the New York City Department for the Aging provided and paid case management services appropriately for eligible seniors. The audit covered the period from … To determine whether the New York City Department for the Aging provided and paid case management services …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementOpinion 90-43
… ask the following questions: (i) are children under the age of 18 of a deceased police officer, who was divorced at … for the death benefit; (ii) are children under the age of 18 of a deceased police officer eligible for the death … or widower or the deceased member's children under the age of eighteen, if the widow or widower has died of: (i) a …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Oversight of Select High-Technology Projects (Follow-Up)
… of tax credit programs including the Excelsior Jobs, Film Tax, and Life Sciences tax credits. In recent years, New …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)
… Medicaid Program. Many Medicaid recipients receive their medical services through managed care, whereby the Department … from six hospitals, and reviewed the associated patients’ medical records. Our review found: 47 claims were overpaid …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-followXI.7.A Revenue Contracts – XI. Procurement and Contract Management
… Documents / Support Documents Vendor Responsibility and Integrity Linked is a Documentation Order Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7a-revenue-contractsXIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… The disposition of capital assets should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated depreciation or amortization. … The disposition of capital assets should be recorded by reducing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsRockland County – Budget Review (B23-6-8)
… the significant revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the … fiscal year are reasonable. Background The County, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8XIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… for meals and incidental expenses (M&IE) based on per diem rates established by the United States General Services … travel within the continental United States. The per diem rates vary by location and year. In some cases, a traveler … for guidance on when this applies. The maximum per diem rates are updated annually in the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownAddiction Support Services During Emergencies (Follow-Up)
… certifies providers to operate over 1,700 substance use disorder and problem gambling treatment and prevention …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followContract Submission System Guide for the Office of the Attorney General Users
… for prior approval that are available for OAG review. Search Contracts Provides the ability to search all State … CSS Online Help. Title Bar Username Displays the name of the user currently logged into the CSS. Apps Displays … header information which contains data such as: Authority Name, Contract Number, Document Type, Method of Award, …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-office-attorney-general-users