Search
Hudson Valley Community College – Tuition and Fees (2016M-348)
… Background Hudson Valley Community College, founded in 1953 as part of the State University of New York system, is …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Contributing Toward Your Retirement – Special 20- and 25-Year Plans
… 3 (Article 11) Members You are not required to contribute toward your retirement. However, you can make voluntary … You must contribute 3 percent of your reportable earnings toward your retirement benefits until you retire, unless your … must contribute a percentage of your reportable earnings toward your retirement benefits (see chart below) until you …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… Mayor Eric Halstead plead guilty to stealing $23,000 from the village. “Mr. Halstead betrayed the village he was … to serve, taking what amounted to interest free loans from the people who elected him,” DiNapoli said. “His theft … ensuing investigation found Halstead took $23,519 in cash from the village between February 2017 and May 2023. The …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… complete report – pdf] Audit Objective Determine whether the Erie 2-Chautauqua-Cattaraugus Board of Cooperative … 48 badges (55 percent) that were no longer needed out of the 87 active non-employee individual badge accounts. Created 25 duplicate accounts in the building access system and physical badges for current …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingManagement of Indoor Air Quality for Individuals With Asthma (2020-S-59) 180-Day Response
To determine if the Department of Health (Department) effectively identified poor housing conditions for residents with asthma and worked with Local Health Departments (LHDs) to ensure home visits were prioritized.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s59-response.pdfBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… January 1, 2013 through May 31, 2014. Background The Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Watervliet City School District – Payroll and Claims Processing (2013M-4)
… the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The … operating expenditures totaled approximately $23 million for the general fund, $1.76 million for special aid fund, and $780,000 for cafeteria fund. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… 1, 2012 through October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau … Lakeview Public Library Tuition Reimbursement and Procurement 2014M104 …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… Objective Determine whether the Board adopted budgets with reasonable estimates and reserves were used for their … appear to be overfunded. Key Recommendations Adopt budgets with realistic estimates and discontinue the practice of … Determine whether the Board adopted budgets with reasonable estimates and reserves were used for their …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Prattsburgh Central School District – Financial Management (2020M-108)
… [ read complete report - pdf ] Audit Objective Determine if the Board of Education … back, surplus fund balance exceeded the limit between 11 and 15 percentage points. The Board did not develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Compliance With Special Education Regulations for the Provision of Services (Follow-Up)
… education. The New York City Department of Education (DOE) – the nation’s largest school system – served … 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113State Agencies Bulletin No. 1786
… report are affected. Background Section 102 of the State Finance Law and Section 1315 of the Abandoned Property Law … For agencies utilizing couriers or overnight mail service, the check and Form AC 2714 should be delivered to: … possession, an AC3340 Request for Payroll Check Stop Payment Form should be submitted with the “reversal” check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksManorville Fire District – Board Oversight and Fuel (2016M-411)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control environment and selected expenditures for … approximately $1.8 million. Key Findings The District has not established adequate written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… Purpose of Audit The purpose of our audit was to review internal controls over selected financial … officials used bid specifications for a purchase that may have created ambiguity as to whether the District intended to consider products that …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Comptroller DiNapoli Releases School Audits
… Cooperative Educational Services , Patchogue-Medford Union Free School District and the Ravena-Coeymans-Selkirk Central … collective bargaining agreement. Patchogue-Medford Union Free School District – Budget Review (Suffolk County) The … Board of Coop Educ Serv PatchogueMedford Union Free School District and the RavenaCoeymansSelkirk CSD …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… complete report - pdf] Audit Objective Determine whether the Board adopted realistic budgets and the Treasurer accurately recorded and reported financial activities. Key Findings The Board’s budgets were incomplete because the real property … Determine whether the Board adopted realistic budgets and the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… July 1, 2015 through May 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district public library. The Library, which serves a population of … Fulton Public Library Cash Receipts and Disbursements 2017M269 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Nanuet Fire District - Credit and Gasoline Cards (2018M-193)
… policies and procedures for the use of gasoline credit cards, specifying which District officials are authorized to use the gasoline credit cards, when and how they can use the cards and what documentation is required. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193East Ramapo Central School District – Budget Review (B25-5-2)
… and expenditure projections in the Districts adopted 202425 budget were reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2