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Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and … public benefit corporation that was established to plan and undertake urban renewal projects in the Village … The Agency inappropriately received subsidies from the FIDA. Key Recommendations Direct and manage the …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Tri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period … a result, the District’s reported fund balance increased from approximately $8 million for the fiscal year ended 2009 to more than $14 million as of the fiscal year ended 2013. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094CUNY Bulletin No. CU-207
… be performed in any facility, but must be paid from the college where the employee is employed on a full - time basis … are pensionable and subject to dues. Effective Date(s) Refer to the CUNY RF Payment Authorization Form and the … or reduced and there is still money to be paid, the college must insert a new effective dated row to reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-207-grant-payments-summer-researchTown of Lincoln - Town Clerk (2023M-31)
… also did not: Deposit $4,038 in cash collections recorded from January 1, 2018 through April 13, 2022. Maintain … unrecorded receipts and voids enabled the former Clerk to conceal cash collections that were recorded but not … $4,000 from the Town. In February 2024, she pled guilty to the theft, paid full restitution of $3,869 and received a …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Village of Livonia – Board Oversight and Information Technology (2014M-221)
… was to review Board oversight of financial operations and information technology controls for the period June 1, … is located in the Town of Livonia in Livingston County and has a population of approximately 1,400.The Village is … each month for use in monitoring revenues, expenditures and reports for cash balances and cash flow. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221State Comptroller DiNapoli Releases Audits
… and one was partially implemented. Office of Temporary and Disability Assistance – Oversight of Homeless Shelters … (Follow-Up) (2024-F-31) The Office of Temporary and Disability Assistance (OTDA) oversees the state’s network of … and two were not implemented. Office of Temporary and Disability Assistance – Homeless Services Housing Needs …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1277
… that effective date and the Action/Reason code Pay Rate Change/SAC (Mass Salary Increase). The salary on the inserted … of status, using the Action/Reason code of Pay Rate Change/CSL (Cor Sal) for employees with a Pay Basis Code equal to ANN or Pay Rate Change/CRT (Chg Rate) for employees with a Pay Basis Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1277-retroactive-general-salary-increases-psnu-employees-lifeguard-titlesOpinion 2010-2
… be the one that local officials believe will yield the best price or maximum financial benefits. You ask whether a … that local officials have a fiduciary duty to secure the best price obtainable in their judgment or the most … v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education of the Hewlett-Woodmere …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2State Agencies Bulletin No. 2131
… as OT for Annual 2080 (Earnings Code OCS) and Overtime Recall Annual 2080 (Earnings Code ORC). If an employee … adjustment is needed for non-COVID-19 related overtime or recall such as Out of Title Overtime (Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2131-2022-2023-public-employees-federation-pef-firearms-training-and-safetyState Agencies Bulletin No. 2225
… inserted using the effective date of the Rehire or Return from Leave action. If the employee is newly hired or … Hiring Rate of the employee’s grade on the effective date from the 04/01/2023 PEF Salary Schedule. The 04/01/2024 PEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2225-april-2024-public-employees-federation-pef-3-salary-increaseOversight of Social Adult Day Care Programs (2023-S-21)
To determine whether the Department of Health (DOH) provided adequate oversight of Medicaid managed long-term care plans to ensure social adult day care program services met program standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-23s21.pdfAccuracy of Medicaid Eligibility Determined by NY State of Health (2019-S-43) 180-Day Response
To determine whether NY State of Health (NYSOH, New York’s online health plan marketplace) properly sent accurate, complete, and timely Medicaid eligibility and enrollment information to the Medicaid ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s43-response.pdfTown of Stony Creek – Supervisor's Records and Reports (2022M-32)
Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/stony-creek-2022-32.pdfKids Unlimited, PT, OT & SLP, PLLC - Compliance With the Reimbursable Cost Manual (2020-S-33) 180-Day Response
To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s33-response.pdfCompliance With Navigation Law (2019-S-59)
To determine if the Office of Parks, Recreation and Historic Preservation is adequately monitoring and enforcing requirements to ensure boaters’ safety and quality of life on State waters.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s59-response.pdfOversight of Runaway and Homeless Youth (2019-S-47) 180-Day Response
To determine if the Office of Children and Family Services (OCFS) is adequately overseeing runaway and homeless youth and facilities to ensure they meet State standards and regulations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s47-response.pdfManagement of Invasive Species (2019-S-26) 180-Day Response
To determine if the Department of Environmental Conservation was effectively managing invasive species to prevent and mitigate the harmful effects of invasive species populations in New York State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s26-response.pdfElection Form for 25 Year Retirement Plan Section 89 (A14CO) (RS5475)
To elect to contribute under Section 89, which provides a retirement of one-half of final average salary after 35 years of creditable service, qualified members use form RS5475.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5475.pdfMedicaid Program - Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (2015-S-9)
To determine whether the Medicaid program made inappropriate capitation payments to Managed Long Term Care Partial Capitation plans for recipients who were no longer enrolled in these plans.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s9.pdfArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… need to be updated as the local government’s or school’s requirements change, such as when new applications or devices …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detection