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DiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme
… their continued commitment to justice.” “Corrupting the election process is a crime that deserves a serious penalty," … provided funds to other employees of Tremont Crotona Day Care Center to contribute to Alvarez. Gonzalez also …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-schemeMitigation for Extreme Weather Conditions and Flooding
… Valley Lines. In September 2007, the MTA established the Blue Ribbon Commission on Sustainability and the MTA (Blue Ribbon Commission) to develop sustainability-related … operating agencies. In April 2009, the MTA released the Blue Ribbon Commission’s Final Report, which predicted that, …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingPublic Welfare – 2022 Financial Condition Report
Provides information on public assistance and and the States Supplemental Nutrition Assistance Program SNAP
https://www.osc.ny.gov/reports/finance/2022-fcr/public-welfareBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… SED school-age special education program; Headstart, Day Care, and Universal Pre-Kindergarten (UPK) programs; a … Other Related Audits/Reports of Interest New York Center for Child Development, Inc.: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualOversight of Chronic Absenteeism
… actions to address chronic absenteeism within New York school districts. The audit covers the period April 1, 2014 … as a student missing at least 10 percent of enrolled school days. Student absences, attributed to things like poor school performance, bullying, and unwelcoming school …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismPublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… New York State. The Housing Trust Fund Corporation (HTFC), a public benefit corporation, provides loans and grants to finance the construction, development, revitalization, and preservation … projects are classified into two categories: restructured (where the authority has already partnered up with a …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination … ). About the Program New York State is rich in surface and ground water resources, with over 70,000 miles of rivers … Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… adequately monitors and appropriately reimburses claims for homeless shelter providers, such as Rescue Mission … adequately monitors and appropriately reimburses claims for homeless shelter providers such as Rescue Mission …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseOversight of Sidewalk Sheds
… To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk … DOB is responsible for regulating the safe and lawful use of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC Administrative and Building Codes, Rules of the …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… has contracted with Securus and its subsidiary JPay Inc. (Provider) to provide incarcerated individuals (Individuals) … secure messaging system through an account created on the Provider’s website. Individuals in specialty populations are … the Individual’s assigned tablet shall be returned to the Provider, as outlined in Department Directives. Facility …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsValley Stream Central High School District – Capital Assets (2025M-16)
… School District (District) officials properly monitor, account for and dispose of capital assets? Audit Period July … Audit Summary District officials did not properly monitor, account for and dispose of capital assets. While the Board of … High School District District officials properly monitor account for and dispose of capital assets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Mattituck Fire District – Claims Audit (2025M-48)
… claims before payment? Audit Period January 1, 2023 – June 30, 2024 Understanding the Audit Area An effective audit of claims is often the last line of defense for preventing unauthorized, improper or … Treasurer paid two claims totaling $2,149 five and eight days before the Board audited and approved them. Because the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… disbursements we reviewed totaling approximately $28 million were adequately supported and for valid District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andYork Central School District – Lead Testing and Reporting (S9-25-19)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Southwestern Central School District – Claims Audit (2025M-34)
… $24.2 million. Audit Summary The claims auditors did not properly audit all claims prior to payment. Of the 1,467 … we reviewed 266 claims 1 totaling $7.7 million (some claim packets contained multiple exceptions) and determined … that: 230 claims (86 percent) totaling $6.5 million should not have been approved by the claims auditors for payment …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Harpursville Central School District – Lead Testing and Reporting (S9-25-11)
… Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11Town of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain complete, … 2017 through 2024 Annual Financial Report (AFR) filings as of November 6, 2025. Understanding the Audit Area A town … for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141CUNY Bulletin No. CU-234
… , SX , ST , TK , and TY Background Pursuant to the 2002-06 Blue and White Collar Memorandum of Agreement dated July 19, … bargaining unit’s ratification date of the 2002-06 Blue and White Collar Agreement. Ratification Dates and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-234-cuny-2005-ratification-bonus-paymentsRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… disbursements. Review monthly analysis reports from the bank, along with monthly account reconciliations. … the budget. Review historical data to determine typical cash inflows and outflows throughout the fiscal year. … the extra investment income. Explore contracting with a bank for the collection of receipts, such as property taxes, …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districts