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Oversight of Student Immunization in Schools
… 2016. Background SED provides guidelines to assist schools in developing policies to prevent and prepare for outbreaks … counties have high exemption rates, most notably Yates and Montgomery counties, where 5 to 10 percent of the students … The higher exemption rates put schools in Montgomery County (at 89 percent) and Yates County (at 86 percent) well …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsTown of Saranac – Payroll (2014M-289)
… was not safeguarded because it was kept in an unlocked filing cabinet in the Secretary’s office and was accessible to other …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Mooers – Payroll (2014M-087)
The purpose of our audit was to determine if Town officials established effective controls over payroll for the period January 1 2012 through December 31 2013
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Opinion 2000-7
… fire district) -- Maintenance Contracts (fire commissioner who is secretary/treasurer and stockholder of company … within a county having a population of more the 200,000 who is an officer and owner of 33 1/3% of the stock of a … under the following circumstances. The commissioner owns 33 1/3% of the stock of the corporation and is the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Town of Grafton – Audit Follow-Up (2013M-113-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March 29, 2016, in implementing …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fTown of Elmira – Audit Follow-Up (2015M-226-F)
… a population of approximately 6,940. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fTier 6 Defined Contribution Plan Option
… Employees newly hired on or after July 1, 2013 have the option to choose either the traditional defined benefit plan or a defined contribution plan for their retirement benefits, … may choose either the traditional defined benefit plan or a defined contribution plan …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionTown of Ulster – Fire Protection Services (2015M-177)
… our audit was to determine if the Board is monitoring the fire companies that provide fire protection services to the Town’s fire protection … 2015. Background The Town of Ulster is located in Ulster County and has a population of approximately 12,300. The Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Town of Guilderland – Golf Course Collections (2017M-22)
… 31, 2016. Background The Town of Guilderland is located in Albany County, encompasses 59 square miles and has a … for which revenue in 2015 totaled $970,000. Key Finding Driving range fees were not remitted to the Town … reconciled the daily sales logs to his annual report of driving range fees. Key Recommendation The Director should …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Opinion 2001-14
… by the village to the town would fall within the literal definition of a "contract" under section 800(2). In addition, based on a literal reading of the definition of "interest", it would appear that, as an … not intend to include intermunicipal agreements within the definition of "contract" in General Municipal Law §800 (see, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14State Agencies Bulletin No. 749
… pay change. Questions Questions regarding this bulletin may be directed to the Salary Determination mailbox. … To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/749-october-2007-performance-advances-employees-represented-public-employeesState Agencies Bulletin No. 895
… of the Laws of 2008 implements the agreement between the State of New York and the Public Employees Federation and … Eligible employees’ records will be updated manually by OSC to reflect the increase. If the employee’s NYS Grade … Agency Actions The following procedures must be used by the agency when submitting transactions in Pay Period 1: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/895-april-1-2009-salary-increase-employees-represented-public-employeesNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… Services (DHS) is effectively monitoring its contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopManagement of Invasive Species (Follow-Up) (2021-F-16)
To determine the extent of implementation of the four recommendations included in our initial audit report, Management of Invasive Species (Report 2019-S-26), issued July 23, 2020.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f16.pdfInvestigation of Housing Discrimination Complaints (2023-S-26)
To determine whether the Division of Human Rights reviewed and addressed housing discrimination complaints timely and in accordance with its policies and procedures and the related laws.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s26.pdfDisruption to Special Education Services: Closing the Gap on Learning Loss from COVID-19
New York students with disabilities lost partial or full special education services because of school shutdowns and the shift to remote learning during the pandemic, likely exacerbating pre-existing achievement gaps.
https://www.osc.ny.gov/files/reports/pdf/special-education-report.pdfVillage of Palmyra - Justice Court Operations (2019M-202)
Determine whether the Justice provided adequate oversight of the Justice Court (Court) to ensure receipts were collected, deposited, recorded, reported and remi
https://www.osc.ny.gov/files/local-government/audits/pdf/palmyra-jc-2019-202.pdfFOIL Subject Matter List
List of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law (Public Officers Law, § 87 (3)(c))
https://www.osc.ny.gov/files/help/pdf/foil-subject-matter-list.pdfVillage of Muttontown - Board Oversight (2018M-251)
Determine whether the Board provided adequate oversight of Village financial operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/muttontown.pdfVillage of Canastota - Board Oversight (2018M-256)
Determine whether the Board and Village officials properly oversee financial activity.
https://www.osc.ny.gov/files/local-government/audits/pdf/canastota-256.pdf