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Privacy and Security of Student Data (2021-S-29) 180-Day Response
To determine if the State Education Department consistently follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school districts to ensure they are complying with the legislation and regulations that govern data privacy and security.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s29-response.pdfNewark Valley Fire District - Board Oversight (2020M-30)
… [read complete report - pdf] Audit Objective Determine whether District officials … were accurate and reliable, the Board did not perform an annual audit of the Treasurer’s records for 2017 and 2018. The Treasurer did not file required annual update …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Town of Ashford – Water District (2015M-343)
… was to evaluate the Board’s oversight role of the Water District for the period March 14, 2012 through October 6, … water rates would be sufficient to cover the cost of District operations. Key Recommendations Develop and monitor … Town of Ashford Water District 2015M343 …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Cantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Cantalician Center for Learning (Cantalician) on its Consolidated Fiscal Reports … submitted by Cantalician to SED on its 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program Cantalician is an SED-approved, not-for-profit special education provider located in Depew, …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualReview of the Mayor’s Executive Budget for Fiscal Year 2004 - June 2003
"The current financial crisis began during FY 2002 and was precipitated by several factors."
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2004.pdfOversight of Passenger Safety
… Purpose To determine whether the Office for People With Developmental Disabilities (OPWDD) ensures that … 2015 through June 26, 2018. Background OPWDD works to help people with developmental disabilities live richer lives. … for OPWDD, including the direct delivery of services to people with developmental disabilities by State staff. These …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyUnified Court System Bulletin No. UCS-344
… Council 37 in Bargaining Unit SK who reside within the zip codes as identified below: New York City Brooklyn … County Entire County Suffolk County All zip codes except 11719, 11764, 11778, 11786, 11789, and 11792 … 10983, 10984, 10986, 10989, 10993, and 10994 Note : The Zip Code criteria is only applicable to members of District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsMadison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… The Madison-Oneida Board of Cooperative Educational Services is governed by a Board of Education (Board) which is … MadisonOneida Board of Cooperative Educational Services Payroll 2017M239 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Unified Court System Bulletin No. UCS-68
… Code 391. Affected Employees Employees represented by District Council 37, Bargaining Unit SK, with a voluntary … Checks dated March 10, 2004 Background At the request of District Council 37, OSC will change the pay stub narrative description for Deduction Code 391 to: DC 37 VIP Winston Fin. Svs . This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-68-new-narrative-description-deduction-code-391New York State Health Insurance Program: Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (2021-S-18) 180-Day Response
To determine whether Beacon Health Options paid mental health and substance abuse (MHSA) claims for Empire Plan members who were not eligible for coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s18-response2.pdfNew York State Health Insurance Program: Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (2021-S-18) 180-Day Response
To determine whether Beacon Health Options paid mental health and substance abuse (MHSA) claims for Empire Plan members who were not eligible for coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s18-response1.pdfUrban Choice Charter School – Information Technology (2013M-53)
… period July 1, 2010, to December 18, 2012. Background The Urban Choice Charter School is located in the City of … Urban Choice Charter School Information Technology 2013M53 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53South Farmingdale Water District – Information Technology (2014M-153)
… 1, 2012 through October 31, 2013. Background The South Farmingdale Water District is located in the Town of Oyster … South Farmingdale Water District Information Technology 2014M153 …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… to evaluate the effectiveness of the procurement process for the period July 1, 2014 through December 22, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $51.5 … do not require the use of competition, such as requests for proposals, in procuring professional services. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingHumphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations … The Treasurer did not submit an annual financial report to the Board and has not filed an annual financial report … should submit an annual report of financial activity to the Board and should complete and file the delinquent …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Debt – 2021 Financial Condition Report
… (DASNY) issued $4.4 billion of short-term Personal Income Tax notes, which were fully retired by the end of the fiscal … debt outstanding is associated with issuances by the Sales Tax Asset Receivable Corporation, which was refunded by the …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtYates County – Court and Trust Funds (2025-C&T-1)
… officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through … officials established appropriate controls to safeguard and account for court and trust funds for the period January 1 2022 …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Calculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… How the NYSLRS actuary calculates an employers maximum …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentReporting Tax Abatements as Required by GASB Statement No. 77
The purpose of this bulletin is to provide information to local governments and school districts on the financial statement reporting requirements.
https://www.osc.ny.gov/files/local-government/publications/pdf/tax-abatements.pdfNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… 2013 through July 31, 2014. Background The New Woodstock Fire District, which is governed by an elected five-member Board of Fire Commissioners, is a district corporation of the State, … records for the 2013 fiscal year. The Board provided the fire chief with an annual stipend for mileage incurred while …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263