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Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… documentation to support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mGreenville Central School District – Information Technology (2021M-156)
… network user accounts, which included generic and former student and employee accounts. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Village of Port Jefferson – Justice Court Operations (2020M-56)
… missing and not credited to the Justice’s account until 10 months later. Code enforcement did not account for all tickets issued or voided. These findings were referred to … Board should ensure that code enforcement accounts for all tickets, and that it reconciles its records with the Court’s. …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy. Key Findings The Board did not always comply with its procurement and investment policies, or with statutory requirements …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… [read complete report - pdf] Audit Objective Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102East Quogue Union Free School District - Claims Auditing (2019M-78)
… claims auditor. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Security Over Electronic Protected Health Information (Follow-Up)
… Over Electronic Protected Health Information (2014-S-67). Background Our initial audit report, which was issued on July 6, 2015, concluded that the Roswell Park Cancer Institute (Institute) had established a highly … in this review. Other Related Audits/Reports of Interest Office of Information Technology Services: Security and …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followOverpayments for Medicare Part C Coinsurance Charges (Follow-Up)
… for excessive amounts of coinsurance on 497 claims for clinic services. Because of the excessive claims, Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/overpayments-medicare-part-c-coinsurance-charges-followNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… had devastating health, economic and social consequences. In New York, the pandemic and ensuing economic shutdown produced almost 2 million job losses in 2020. Yet for many, economic hardships existed long before … had devastating health economic and social consequences In New York the pandemic and ensuing economic shutdown …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… 55 days from our initial visits for officials to locate 80 additional IT assets. Because of inaccurate inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsMexico Academy Central School District – Procurement (2023M-75)
… complete report – pdf] Audit Objective Determine whether Mexico Academy Central School District (District) officials … audit mexico school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… with changes made to terminate funding for climate, clean energy, and resiliency programs, many of which were … Reduction Act. These changes will slow the transition to clean energy and make it more costly for consumers and small … fallout of federal changes, to not lose sight of the people and the institutions that support our communities and …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Transportation – 2021 Financial Condition Report
… The State is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 1.7 percent in 2020. In 2020, 54.8 percent of the State’s highway lane miles were rated good to excellent, a 1.0 percentage …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationTransportation – 2022 Financial Condition Report
… The State is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 4.7 percent in 2021. In 2021, 56.8 percent of the State’s highway lane miles were rated good to excellent, a 2 percentage point …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationOpinion 90-9
Whether a village board of trustees which has established the office of auditor may grant the auditor authority to audit and order paid some but not all claims against the village
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 2009-1
… is no statutory or common law prohibition against the appointment of the spouse of a member of a board of fire … recuse himself or herself from discussions on the appointment and on other resolutions relating specifically to … herself from discussions, and abstain from voting, on the appointment of his or her spouse to the office of treasurer …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Oysterponds Union Free School District - Financial Management (2019M-217)
… officials provided adequate oversight and management of the District’s budget and financial condition. Key … Board overestimated general fund appropriations by a total of approximately $1.6 million from 2016-17 through 2018-19. … fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Federal Spending by Major Funding Streams and Functions – Federal Funding and New York
… share of federal receipts – an estimated 87 percent in SFY 2026 – supports health and human services programs. Federal … Plan and $1.5 billion for the Children’s Health Insurance Program in FFY 2024. The State receives several large grants … New Yorkers include the Low Income Home Energy Assistance Program and meals for school children. Additional large …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsOpinion 2001-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … 51; 23 Opns St Comp, 1967, p 856). We also stated that we do not believe the Legislature intended that a municipal … a conflict of interest would be present in every instance when a person holds a position with both municipalities would …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… audit of, the Supervisor’s records and reports as required by New York State Town Law (Town Law) Section 123.Had the …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68