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Oversight of Direct Placement of Children (Follow-Up) (2021-F-6)
To determine the extent of implementation of the four recommendations made in our initial audit report, Oversight of Direct Placement of Children (2017-S-30).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f6.pdfVillage of Bainbridge - Conflict of Interest (2019M-72)
Determine whether the Board ensured that Village officials did not have prohibited interests in Village contracts.
https://www.osc.ny.gov/files/local-government/audits/pdf/bainbridge-2019-72.pdfRecertification of the Record of Activities (RS2419)
To affirm that your previous record of activities is still representative of your hours as an elected or appointed official, NYSLRS members use form RS2419.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs2419.pdfDormitory Authority of the State of New York
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/dormitory-authority-state-new-york.zipElection Form for Sheriffs, Undersheriffs, and Deputy Sheriffs 25 Year Additional 1/60 Retirement Plan under Article 14-B Section 551 (e) (RS5496)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5496.pdfElection Form for Sheriffs, Undersheriffs, and Deputy Sheriffs 20 Year Additional 1/60 Retirement Plan Under Article 14-B Section 553 (RS5498)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5498.pdfOverlapping Real Property Tax Rates and Levies - FAQs
… Property Tax Rates and Levies Frequently Asked Questions: What information is in the Overlapping Real Property Tax … Overlapping Real Property Tax tables are a reference tool for taxpayers, government leaders, local officials, policy … in financing local government operations. What information does the Tax Levies Detail table present, and how can it be …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsReStacking Occupancy Initiative
… to implement this initiative. In 2011, OGS created the NYS Real Estate Center (Center) to oversee all real estate operations … commission and DOB. OGS has achieved about $51 million in lease costs savings which, after adjusting for move costs …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeState Comptroller DiNapoli Releases Municipal and School Audits
… 435 devices, complete descriptions with the manufacturer’s name for 175 devices and model information for 201 devices. … determined that six devices totaling $2,136 and one inkjet printer with an unknown cost were not recorded in the IT …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Harford Fire District – Records and Reports (2016M-170)
… did not implement compensating controls. Annual financial reports were not completed within the 60-day requirement for … were inaccurate, and at times, illegible; his financial reports were inconsistent, untimely and inaccurate. Neither … Complete monthly bank reconciliations and budget-to-actual reports. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Yates County – Court and Trust Funds (2025-C&T-1)
… [read complete report - pdf] Purpose of Review Our objective was to determine whether County officials … Our objective was to determine whether County officials …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1DiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… A national drug and alcohol treatment provider was able to collect $3.9 … payments due to the processing of invalid claims and inadequate oversight by the state Office of Alcoholism and Substance Abuse Services (OASAS), according to an audit … A national drug and alcohol treatment provider was able to collect $39 …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expensesAccess Controls and Vulnerability Management Over Critical Systems
… unauthorized access to its system and data. Due to the confidential nature of our audit findings, we communicated … these findings with seven recommendations in a separate, confidential report to BPCA officials for their review and … Implement the recommendations included in our confidential draft report. …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/access-controls-and-vulnerability-management-over-critical-systemsCohoes Public Library – Governance and Operations (2015M-259)
… 1, 2014 through December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes in Albany … Cohoes Public Library Governance and Operations 2015M259 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… 155 (70 percent) totaling $190,160 did not have documented approval on the claim and 93 (42 percent) totaling $92,605 … Ensure all claims are audited, and have documented approval prior to payment and adequate supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
… with options for an additional 584 M9 cars for LIRR and/or Metro- North Railroad. (Metro-North Railroad later dropped out of the contract.) In …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-followUlster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… accounts. Key Recommendations Develop written procedures for granting, removing and modifying network user account …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely executed check signatures for non-payroll checks. Key Findings The Board and Treasurer did not appropriately and securely execute … School District Thirteen District Board of Education Board and Treasurer appropriately and securely executed check …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178CUNY Bulletin No. CU-814
… is to provide agency instructions for processing the CUNY 2025 3.125% general salary increases for International … 3.125% general salary increases have been authorized for 2025. Effective Dates: The 2025 general salary increases will be processed in … is to provide agency instructions for processing the CUNY 2025 3125 general salary increases for International Alliance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-814-cuny-2025-3125-general-salary-increases-internationalDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… Student grades in five school districts were changed from … and software systems that tracked, recorded and maintained student grades in the Arlington, Elmira, Fairport, Freeport … controls are not in place, there is the possibility of student grades being inappropriately altered,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changes