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Fishers Island Union Free School District – Website Transparency (2023M-28)
… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Hendrick Hudson Central School District - Financial Condition (2019M-24)
… [read complete report - pdf] Audit Objective Determine whether District … their multiyear financial plan but their projections for operating surpluses may be unreasonable. Cost saving … the services of a third-party consultant to prepare a report on the effects of the revenue loss and measures to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Town of Moriah - Leave Accruals (2019M-168)
… [read complete report - pdf] Audit Objective Determine whether Town … maintained. As a result, six employees were paid for 110.5 hours of leave time to which they were not … errors in the leave accrual records, as identified in this report, are corrected. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168East Quogue Union Free School District - Claims Auditing (2019M-78)
… [read complete report - pdf] Audit Objective Determine whether claims were … audit and approval. Approved 16 claims totaling $835,152 for payment that were not sufficiently supported. District … with required statutes and policies. Periodically report to the Board any deficiencies noted in the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Town of New Windsor – Information Technology (2020M-137)
… training. Have a disaster recovery plan. Ensure online banking agreements comply with New York State General … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with … of IT assets and data against loss or destruction. Ensure online banking agreements comply with GML, and that those who …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… [read complete report – pdf] Audit Objective Assess whether City of … taking additional steps to increase physical accessibility for the 21 components identified in this report. City officials agreed with our findings and indicated …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… [read complete report – pdf] Audit Objective Assess whether the City of … taking additional steps to increase physical accessibility for the 79 components identified in this report. City officials agreed with our findings and indicated …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40DiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… plan projections. The large year-over-year increase is primarily the result of collections from the PTET. All …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionOpinion 88-18
… among the town and certain villages in the town for the period October 1, 1986 through March 31, 1987. The … section 3-334 did not fix any other date as controlling for that purpose. Upon reexamining the views expressed in 23 … village shall be the date the Secretary of State files the report of incorporation and that, as of that date, a village …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… [ read complete report – pdf ] Audit Objective Determine whether the Village … Village finances. The Treasurer did not: Properly account for fund balance within each Village fund or establish capital projects funds to separately account for the financial activity of projects undertaken. …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Town of Erin – Town Clerk and Justice Operations (2016M-315)
… the financial operations of the Town Clerk and Justice for the period January 1, 2015 through June 17, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 for the general and highway funds were $360,414 and … basis as required by statute. The Justice did not properly report disposed tickets to the State Department of Motor …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Town of Oxford – Procurement (2024M-88)
… [read complete report – pdf] Audit Objective Determine whether the Town of … that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the Town may … in place. Specifically, competition was not sought for: 52 purchases subject to competitive bidding …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Haldane Central School District - School District Website (S9-19-32)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … Must post required information to the District website: Final annual budget and a comprehensive appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32West Babylon Union Free School District – Claims Audit (2024M-62)
… whether the West Babylon Union Free School District’s (District) claims auditor properly audited claims. Key … The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods … includes five recommendations to help improve the District’s claims audit process. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Some NY Schools Not Reporting Bullying or Harassment
… “All students deserve schools that support them and are safe and free from harassment and bullying. School districts … for All Students Act is an effective vehicle in creating a safe and productive environment for students when it is well … "The Dignity Act was crafted to help provide students a safe and supportive learning environment. School is …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentState Agencies Bulletin No. 922
… Immediately OSC Actions OSC has populated the county value for employees who reside in postal codes that fall entirely … Reports The NPAY708, “New York City County Field Mismatch” report, identifies employees whose record needs correction … match the county value. While the postal code may be valid for New York City, the county is not valid for the postal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits (2022-S-27) 180-Day Response
To determine whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s27-response.pdfRetirement Option Election Form with Partial Lump Sum Payment For Tier 2, 3, 5 and 6 Members (RS 6421-A)
To select a retirement benefit payment option, Tier 2, 3, 5 and 6 members with one beneficiary who are opting for a partial, lump sum payment use form RS6421-A.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6421-a.pdfNew York League for Early Learning, Inc. Compliance With the Reimbursable Cost Manual (2015-S-43)
Purpose To determine whether the costs reported by New York League for Early Learning, Inc. (NYL) on its Consolidated Fiscal Reports (CFRs) were reasonable
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s43.pdfReview of New York City's Financial Plan For Fiscal Years 2006 Through 2009 - July 2005
New York City’s economy has improved considerably since the recession and the terrorist attack on the World Trade Center.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2006.pdf