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Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)

… Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139

Street and Sidewalk Cleanliness (Follow-Up)

… (Report 2019-N-1 ). About the Program The New York City (NYC) Department of Sanitation (DSNY) has access to several data sources to monitor the cleanliness of NYC’s streets and sidewalks, including: Scorecard Ratings created by the NYC Mayor’s Office of Operations (Operations); NYC311 service …

https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-follow

Copiague Fire District – Procurement (2020M-114)

… Fire District (District) officials used a competitive process to procure goods, services and professional service providers and ensured that no conflict of interest existed in the procurement process. Key Findings District officials did not always use a … Fire District District officials used a competitive process to procure goods services and professional service …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114

County of Rockland – Budget Review (B20-6-13)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … The purpose of our budget review was to determine whether the significant …

https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13

Medicaid Program – Improper Medicaid Payments for Terminated Drugs

… level by the Centers for Medicare & Medicaid Services (CMS). The Medicaid program covers medically necessary … ensure terminated drugs will not be dispensed or paid for, CMS requires state Medicaid programs to reject these claims … was recalled for health and safety reasons). Pursuant to CMS guidelines, the Department maintains drug termination …

https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugs

Salem Central School District - Purchasing (2019M-105)

… the District sought competition when purchasing goods and services under the statutory bidding thresholds. Key Findings … procedures to seek competition for purchases of goods and services that were not required to be competitively bid. Key … practices are used by employees when procuring goods and services below bidding thresholds. Develop written purchasing …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105

Plattsburgh City School District - Procurement (2019M-198)

… District’s purchasing policies and statutory requirements. Of the 15 purchase contracts we reviewed totaling $76,378 … not procured in accordance with the purchasing policy. Of the services obtained from seven professional service providers, who were paid a combined total of $178,247 during the audit period, the services from six …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198

Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)

… whether the Board adequately monitored cash receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and disbursements. Sufficient compensating controls were not … duties. The Clerk-Treasurer collected, deposited and recorded cash receipts and prepared and signed checks …

https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76

Buffalo Academy of Science Charter School - Procurement (2019M-250)

… officials made 26 purchases totaling $289,500 without using quotes, as recommended by the School’s procurement …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250

Recent Trends and Impact of COVID-19 in Brooklyn

… a 4.5 percent decline in the immigrant population, the only borough to register a net decline in that group over … modest, at 8.4 percent and 3.4 percent, respectively. The only segment that showed a decline was Blacks or African … to job growth than the rise in average salaries, which only increased by 18.3 percent over the same period, the …

https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklyn

About the Record of Activities – Reporting Elected and Appointed Officials

… On call time is not to be included on the ROA. They may only record the time actually spent performing a work-related … for previous service credit. Since retirement credit can only be given for actual time worked, service credit accrued …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activities

New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)

… Objective To assess the extent of implementation of the nine recommendations included in our initial audit report, New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Report 2020-N-4 ). About the Program …

https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-institute

New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023

… of payments was positive for 47 states and negative for only 3 states: Washington, Massachusetts and New Jersey. In … 9.3 percent, more than overall spending which declined by only 2.2 percent, reflecting continued federal … three positions lower than its 39 th ranking in 2022. 3 Only three states—Washington, Massachusetts, and New …

https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023

Town of Alfred – Incompatible Duties (2021M-99)

… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed and the Town … Determine whether the Town of Alfred Town Supervisor Supervisor properly appointed …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99

Village of Waterford – Board Oversight (2022M-70)

… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …

https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70

Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)

… items as alternates in original project plans and bid specifications. Solicit competition using bids, request for …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41

Introduction – Federal Funding and New York

The budget resolutions passed by the 119th Congress will lead to a dramatic restructuring of the federal⁠⁠⁠⁠state⁠ ⁠relationship This online resource focuses on federal funding and how it supports services in the State of New York

https://www.osc.ny.gov/reports/budget/fed-funding-ny/introduction

West Islip Union Free School District – Financial Management (2022M-40)

… Findings The Board appropriated fund balance that was not needed to fund operations and was not transparent when … period. Annually appropriated fund balance that was not needed to pay operational expenses and made year-end … and reserves resulted in levying more taxes then were needed to fund operations. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40