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Schroon Lake Central School District - Claims Auditing (2019M-97)
… before payment. Key Findings Checks were printed before the claims auditor audited and approved the claims. Claims totaling $172,760 for 35 check … disbursements and 50 non-check disbursements made during the audit period were not audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Crown Point Central School District - Claims Auditing (2018M-76)
… Key Findings Checks were printed and signed before the claims auditor audited and approved the claims. Claims totaling $30,125 for 25 check disbursements made during the audit period were not audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76“Unwinding” Continuous Enrollment in Medicaid Presents Coverage and Financial Risks
Increased enrollment in Medicaid is a key reason New York has one of the lowest rates of uninsured individuals in the nation (4.9 percent in 2022, according to the U.S. Census Bureau).
https://www.osc.ny.gov/files/reports/pdf/medicaid-unwinding-financial-plan-risk.pdfWelcome Center and Rest Area Planning and Implementation
… to ensure its customers – those who live, work, and travel in New York State – have a safe, efficient, balanced, … Region, and Mohawk) are on Interstate 87 (New York State Thruway), and the Adirondack Welcome Center is on the … goals and objectives, it did not provide detailed plans (amenities, parking, vendor location, utilities) for …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementationContinuity of Operations Planning (Follow-Up)
… extent of implementation of the two recommendations made in our initial audit report, Division of Homeland Security … for coordinating emergency management planning efforts in New York State. The Division encourages and supports State … Plans (COOPs), which each State agency should have in place for each of its facilities. Toward this end, the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followOpinion 95-14
… This opinion represents the views of the Office of the State Comptroller at the time … govern the use of foreign fire insurance tax moneys except as otherwise provided in any special law. 1 These sections …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Monitoring the Green Innovation Grant Program
… is the GIGP, which supports projects across New York State that utilize unique stormwater infrastructure design … rainwater as a valuable resource to be harvested and used on site, or filtered and allowed to soak back into the … the Department of Environmental Conservation’s New York State Stormwater Management Design Manual; provide the …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programTown of Lee – Financial Management (2025M-63)
… fund balance is the portion of total fund balance that is not restricted for a particular purpose. Maintaining a … general and highway funds had a total of $8.3 million in fund balance as of December 31, 2024 ($8 million in the … The Board did not effectively manage the general and highway fund balances …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Montrose Fire District – Claims Auditing (2025M-53)
… must audit the claims against a fire district before they are paid. A proper claims audit ensures all claims are subjected to an independent, thorough and deliberate … fire district purpose. Purchases made using credit cards are also subject to claims audit and approval. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Town of Cohocton – Procurement (2025M-13)
… is to seek competition that is often required by New York State law or by locally adopted policy. One of the goals of … do not solicit competition as required by New York State General Municipal Law (GML) and Town policies, there is … officials may have saved the Town approximately $23,000 on purchases of goods and services that totaled approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Steuben County – Safeguarding Computerized Data (2025M-96)
… monitor access to and properly safeguard computerized data in the finance and personnel departments and County Clerk’s … Area County officials must safeguard computerized data in the finance and personnel departments and the County … and properly safeguard computerized data used by employees in the finance and personnel departments and County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… checking accounts, they may earn more investment earnings on available surplus funds, which ultimately can benefit … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Village of Rhinebeck – Claims Auditing (2025M-147)
… complete report – pdf] Audit Objective Did the Village of Rhinebeck (Village) Board of Trustees (Board) properly audit claims? Audit Period June … the Audit Area The claims audit is often the last line of defense for preventing unauthorized, improper or … Did the Village of Rhinebeck Village Board of Trustees Board properly audit …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Title I Grants to Local Educational Agencies – Federal Funding and New York
… of the federal Department of Education; however, the full dismantling of the Department will require congressional …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 115 of the 178 (65 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … December 31, 2025. 2 Audit Summary District officials did not properly identify, report or implement needed remediation … may have access to and could consume water from were not sampled or properly exempted by District officials during …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Poland Central School District – Lead Testing and Reporting (S9-25-20)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … December 31, 2025. 2 Audit Summary District officials did not properly identify, report or implement needed remediation … of the 176 (75 percent) water outlets we identified were not properly secured against use for Cycle Two. Further, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … 31, 2025. 2 Audit Summary District officials did not properly identify, report or implement needed remediation … may have access to and could consume water from, were not sampled or properly exempted by District officials for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingProcessing of Sexual Offense Evidence Collection Kits
… considered information provided by the Division through February 12, 2020. About the Program Medical professionals … Law, which was enacted in November 2016 and amended in February 2017, required all law enforcement agencies to … November 28, 2017 to October 31, 2019, the FIC processed 1,656 kits. Only 356 of the 1,656 kits (21 percent) were …
https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kitsOverview – What Every Employer Should Know
… a long-standing employer looking to brush up on the basics of Retirement System participation. Maybe you’re new to your employer role and want a quick overview of topics you’ll need to be aware of in your new job. Or maybe you’re considering becoming a …
https://www.osc.ny.gov/retirement/employers/partnership/overview