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Review 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-23-2025.pdfEnglish Language Learners Programs (2022-S-30) 180-Day Response
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-response.pdfWellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … from $1.5 million to nearly $3 million. District officials have allowed the unemployment reserve balance to accumulate to an excessive level and have not used funds from the retirement contribution reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… All Domestic Relations Orders (DROs) are subject to review and acceptance by the NYSLRS Matrimonial … the fields. An incomplete form cannot be saved. Once you have completed the form, click the “Create Printable DRO” … Numbers — must be written in after printing. You must have Adobe Acrobat Reader to save a completed DRO proposal …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateCounty of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … be applied against the outstanding deficit. The County may have a $2.9 million revenue shortage if it does not renew its … Legislature does not renew the law, County officials will have to find another source of revenue to cover this …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Village of Islandia – Overtime (2023M-121)
… Ninety-five percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid … Marshal did not provide any documentation he claimed to have in support of his overtime pay. The Building Inspector … certain findings and recommendations, they indicated they have initiated or would initiate corrective action. Appendix …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… Annual Financial Disclosure Statements that are meant to help identify conflicts of interest were not filed. … County (County) received $375,914 more than it should have. These funds should have been paid to the City of Glen Cove (City), $75,039, and …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, the recording of … of this structural deficit was that although casino moneys have not been received since 2008, the City continued to … and procedures, including a computer use policy, they have not implemented adequate controls and restrictions over …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… Purpose of Audit The objectives of our audit were to evaluate the School’s financial activities for conflicts … and code of ethics, which suggest that Board members may have an interest in certain transactions with the School, … Municipal Law (GML). The Board and School officials have not implemented appropriate information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… purchases such as guns and motorcycle parts, according to an audit released today by State Comptroller Thomas P. … upon DiNapoli’s examination. “This individual had keys to the cash register and went on a spending spree with the … business purchases. In addition, Smegelsky claimed to have “sold” items to the department and received $8,500 in …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefLanguage Access Services
… Objective To determine if the Department of Motor Vehicles is … from October 2020 through April 2023. About the Program To assist Limited English Proficiency (LEP) individuals and … that, due to gaps in the law, the Department does not have sufficient authority to enforce its language access …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-servicesDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure … cash payments for 18 disbursements, totaling $574, did not have receipts. However, the Treasurer was able to identify … vendor and dollar amount. Approve bills for payment that have proper supporting documentation. Require that bills be …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Development Agency – Project Management Agency officials have developed adequate procedures for selecting and … through 2014, annual temporary housing costs in the county have increased by 400 percent from almost $183,000 to over …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2NYS Payroll Online Customer Satisfaction Survey
… We welcome your comments about our application. If you have a question related to your payroll information, contact your agency coordinator …
https://www.osc.ny.gov/state-agencies/payroll/nyspo/surveyTown of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period … law, and approximately $94,000 in purchases that did not have quotes as required by Town policy. Town officials stated … they received the appropriate contract pricing and did not have documentation to that effect. Our comparisons of items …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… Purpose of Audit The objectives of our audit were to determine if District officials adequately safeguarded … totaled $122.6 million. Key Findings District officials have not adopted policies and procedures for staff use of … if PPSI is allowed on these devices, and did not have an inventory prepared evaluating where PPSI data …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveUnified Court System Bulletin No. UCS-328
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … the automatic negative retroactive adjustment may not have been processed because the overpayment was either not … will be reporting retro payments made to individuals who have filed for Social Security benefits to the Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemVillage of Ocean Beach – Credit Card Usage (2022M-206)
… Village policy. Transactions totaling: $39,093 did not have any receipts included with the claims packets. $317,517 did not have a signed receipt or credit card slip. Examples of … audit credit card claims, ensuring that documentation to support credit card purchases is intact, before approving …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Opinion 97-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … (applicability of county financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to establish financial disclosure requirements for city and …
https://www.osc.ny.gov/legal-opinions/opinion-97-17True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight of management … clear and concise contract language, the School does not have a firm agreement detailing what services are included. … written agreements should be supported by addendums that have been properly authorized. Ensure that the School is …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014m