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Village of Port Jefferson – Justice Court Operations (2020M-56)
… neighboring village’s bank account and transferred it back two months later without notifying the Justices. An August …
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)
Determine whether the Plattekill Public Library Library Board of Trustees Board made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy
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)
… action. Appendix B includes our comment on an issue raised in the Village’s response letter. …
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)
… to ensure it is accurate and properly supported, and in compliance with required statutes and policies. … Periodically report to the Board any deficiencies noted in the claims process. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Kew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… Services programs for disabled children between the ages of three and five years. During the 2012-13 fiscal year, Kew … Gardens served 103 students. The New York City Department of Education (DoE) refers preschool special education … which the extra compensation was paid; $50,851 in excess retirement plan contributions for five employees; $19,120 in …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualSecurity Over Electronic Protected Health Information (Follow-Up)
… of the four recommendations included in our initial audit report, Security Over Electronic Protected Health Information (2014-S-67). Background Our initial audit report, which was issued on July 6, 2015, concluded that the … audit. Of the four recommendations contained in our audit report, two have been implemented and two have been partially …
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)
… 26, 2012, examined whether Medicaid made inappropriate payments to medical providers for services rendered to … liabilities of Medicaid recipients to some of its healthcare providers. As a result, 14 providers billed …
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
… in Nassau and Putnam counties to 24.4 percent in the Bronx. Overall, 34 counties had rates under 12 percent; 11 … (15.9 percent), as well as three in New York City — the Bronx (24.4 percent), Brooklyn (17.8 percent), and Manhattan … and poverty declined by 5.6 percentage points in the Bronx. Counties with historically low poverty rates …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeMexico 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
… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The … billion since the January release of the Fiscal Year (FY) 2026 Executive Budget Financial Plan, and is attributable to … Gaps and Structural Imbalance According to DOB’s FY 2026 Financial Plan, All Funds disbursements are projected to …
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
… 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 …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationTransportation – 2022 Financial Condition Report
… 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 …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… 80 additional IT assets. Because of inaccurate inventory records, District officials were unable to locate the … responsible for accounting for inventory, and updating the records to ensure the assets are accurately accounted for. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsOpinion 90-9
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 2009-1
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … For example, a person who has been convicted of arson in any degree is not eligible to hold the office of fire … of education, except by two-thirds vote of the board]). 1 In addition, there is no common law prohibition against …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Oysterponds Union Free School District - Financial Management (2019M-217)
Determine whether the Board and District officials provided adequate oversight and management of the Districts budget and financial condition
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 … Disbursements in New York State Budget by Function, SFY 2026 Note: Figures are as projected in January 2025 Source: NYS Division of the Budget, FY 2026 NYS Executive Budget Financial Plan The FY 2026 NYS …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsOpinion 2001-14
… by the village to the town would fall within the literal definition of a "contract" under section 800(2). In addition, based on a literal reading of the definition of "interest", it would appear that, as an … not intend to include intermunicipal agreements within the definition of "contract" in General Municipal Law §800 (see, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Security Over Critical Systems (Follow-Up)
… Commission regulations. HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and … compliance with these standards because it accepts credit card payments for access permits to use the land surrounding …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followWappingers Central School District – Professional Services (2022M-88)
… to determine the need for new RFPs. Except as specified in Appendix A, District officials generally agreed with our … have indicated they planned to initiate corrective action. Appendix B includes our comments on issues raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88