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East Islip Union Free School District - Financial Condition Management (2020M-24)
Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-islip-2020-24.pdfOysterponds Union Free School District - Financial Management (2019M-217)
Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/oysterponds-2019-217.pdfFiscal Stress Monitoring System Manual
FSMS evaluates local governments (counties, cities, towns and villages) and school districts based on both financial and environmental indicators.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/system-manual.pdfDirectory of Frequently Purchased Commodities & Services by NYS Agencies
The directory presents and tracks individual agency expenditures by categories such as supplies, equipment, maintenance and repairs, and more.
https://www.osc.ny.gov/files/reports/special-topics/pdf/vendors-directory-commodities.pdfDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… In a turnaround from the fiscal crisis it faced a year ago, the Metropolitan … particularly the addition of over $1 billion annually from an increase in the Payroll Mobility Tax on large New … taxes provide more than 44% of MTA’s revenue in 2024, up from 37% in 2019, making up for the drop in ridership revenue …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backState Agencies Bulletin No. P-944
4/1/97 Perf/Inc Adv CSEA, PS&T and RRSU UT and Long Pay
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-944.pdfTown of Marcy – Justice Court Operations (2020M-166)
… efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. Ensure the Court was using the most … the work performed by the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Subway Wait Assessment
… audit covered the period between July 1, 2017 and November 30, 2018. About the Program Under the Public Authorities Law, … Number 1 train, a local service train that runs from 242nd Street in the Bronx to South Ferry in downtown Manhattan, calculates WA based on …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentWindham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… payment to ensure it is accurate, for valid purposes and in compliance with required statutes and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mTown of Butternuts – Highway Facility Capital Project (2021M-94)
… report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board transparently planned and … in planning and could have improved its monitoring of the Project. As a result, total costs to complete the … terms. Town officials disagreed with certain aspects of our findings and recommendations but indicated they …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Ordinary Death Benefit – En-Con Police Officers Plan
… Your beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, … requirements and your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members generally are not entitled to a monthly pension benefit. The first $50,000 of this …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… Chair. The Chair is the County's chief executive officer. In 2012, the County's total expenditures were $145,141,973. …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueVillage of Port Chester - Dual Employment (2018M-91)
… some of our findings but indicated they have taken or plan to take corrective action. Appendix B contains our comments on issues raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Withdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… Special 20 and 25Year Plan for PFRS Tiers 2 3 Article 11 5 and 6 under Sections 384 384d and 384e Withdrawing Your …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipCooperstown Central School District – Financial Management (2024M-65)
… amount of surplus fund balance subject to the statutory limit, giving the appearance that surplus fund balance is closer to the statutory limit. Improperly held $500,000 in a debt reserve that … surplus fund balance was in line with the statutory limit; however, we determined it exceeded the statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Overview – XI. Procurement and Contract Management
… oftentimes referred to as a “revenue contract”, is found in State Finance Law §112(3) which reads: “A contract or … shall first be approved by the comptroller and filed in his office.” This requirement extends to repayment … over the entire term of the agreement exceeds $25,000. In circumstances where consideration flowing from the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overviewHamburg Central School District - Continuing Education (2019M-11)
… [read complete report - pdf] Audit Objective Determine whether the … Properly address internal control weaknesses noted in the report. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Silver Creek Central School District – Financial Management (2022M-153)
… report – pdf] Audit Objective Determine whether the Silver Creek Central School District (District) Board of … Determine whether the Silver Creek Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Opinion 96-3
… prohibited interest in a contract for environmental review and planning services between the village and either the trustee individually, or the firm of which the … the primary stockholder, to provide environmental review and planning services, if the contract is entered into after …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Nursing Home Surveillance
… Purpose To determine whether the Department of Health (Department) consistently follows federal and State … and whether survey processes, including the issuance of fines and other enforcement actions, are effective in improving the quality of care and safety in nursing homes. This audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillance