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Newcomb Central School District - Claims Audit (2023M-159)
… We reviewed 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… of Audit The purpose of our audit was to examine the Company’s controls over financial activity for the period … January 1, 2013 through September 9, 2014. Background The Company is incorporated under New York State Not-For-Profit … is located in the Town of Chenango in Broome County. The Company provides fire protection to the Towns of Chenango, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mJefferson Community College – Procurement (2017M-156)
… with competitive bid statutes and College policies for the period September 1, 2015 through November 28, 2016. … and one elected student trustee. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $28.7 … purchasing policy to include a method to seek competition for insurance coverage. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
Upper Mohawk Valley Regional Water Board Water Accountability 2015M300
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Saratoga County Water Authority – Water Charges (2016M-357)
… internal controls over water charges for the period January 1, 2015 through July 31, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Longwood Public Library – Bank Account Management (2015M-309)
… our audit was to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, … Longwood Public Library Bank Account Management 2015M309 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Opinion 2006-4
… of credit issued as security by a qualifying federal home loan bank) GENERAL MUNICIPAL LAW §§10(3), 11(2): The provisions of … with which the money is being deposited or invested) whose commercial paper and other unsecured short-term debt …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Medicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… Purpose To determine whether mainstream managed care organizations (MCOs) are submitting accurate … are economically disadvantaged and/or have special health care needs. The New York State Medicaid program is … recipients receive their services through Medicaid managed care. Under managed care, Medicaid pays MCOs a monthly …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careTown of New Albion – Town Supervisor's Financial Duties (2023M-46)
audit, town, New Albion
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/new-albion-town-2023-46.pdfVillage of Sherburne – Budgeting (2025M-83)
… has four operating funds: electric, general, sewer and water. The Village’s 2024-25 budgeted appropriations were as … $4,012,640 Sewer fund: $609,550 General fund: $1,447,492 Water fund: $449,739 Audit Summary The Board’s adopted … as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and standards are …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83City of Newburgh – Budget Review (B23-6-9)
… balance and appropriated $24,770 of fund balance for the water fund. However, the water fund already has a deficit fund balance of $58,722 and therefore, no water fund balance is available to appropriate. The City …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Eldred Central School District – Building Access (S9-26-1)
… District (District) officials properly manage and monitor building access accounts and devices? Audit Period July 1, … logs during our fieldwork. Understanding the Audit Area Building access controls are essential for enhancing security … teachers, staff and visitors. The District utilizes a building access management system (system) with 252 active …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1Orange-Ulster Board of Cooperative Educational Services – Building Access (S9-26-20)
… 30, 2025 We extended our audit period to March 11, 2026, to review access activity logs. Understanding the Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/31/orange-ulster-board-cooperative-educational-services-building-access-s9State Agencies Bulletin No. 999
… two new Reason Codes to be used on Job Data to report retirements as a result of the Retirement Incentive Program: … Existing Reason Codes must be used for employees whose retirements are not a result of the Retirement Incentive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesCyberattacks on New York’s Critical Infrastructure
Cyberattacks are a serious threat to America’s critical infrastructure and have the potential to severely impact our day-to-day lives.
https://www.osc.ny.gov/files/reports/pdf/cyberattacks-on-new-yorks-critical-infrastructure.pdfNew Yorkers in Need Wrap-up (Spanish)
La pandemia de COVID-19 tuvo consecuencias médicas, económicas y sociales devastadoras.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-wrapup-report-es.pdfNew Yorkers in Need Wrap-up (English)
The COVID-19 pandemic had devastating health, economic and social consequences. Yet for many, hardships existed long before that time; millions of New Yorkers face daily challenges to make ends meet as a result of living at or near the federal poverty level.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-wrapup-report.pdfNew Fiscal Realities Challenge Local Governments
New Fiscal Realities Challenge Local Governments
https://www.osc.ny.gov/files/local-government/publications/pdf/fiscalrealities2012.pdfNew York’s Dairy Industry in Crisis
New York’s Dairy Industry in Crisis
https://www.osc.ny.gov/files/local-government/publications/pdf/0310snapshot.pdfUpstate/Downstate: New York’s Diverging Housing Market
Upstate/Downstate: New York’s Diverging Housing Market
https://www.osc.ny.gov/files/local-government/publications/pdf/0610snapshot.pdf