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Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… the improvement of water quality, the control and prevention of soil erosion and the prevention of floodwater and sediment damage. The District, …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Village of Cayuga Heights – Board Oversight (2014M-292)
… was to review the Board’s oversight of Village operations for the period June 1, 2013 through June 30, 2014. Background … seven-member Village Board. Budgeted appropriations for the 2014-15 fiscal year total approximately $6.2 million. … that it meets the requirements of State law and monitor for compliance with the policy as part of the audit and …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292The Academy Charter School – Board Oversight (2014M-295)
… School’s management company and its information technology consultant. The Board did not audit all claims for services. …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295East Moriches Union Free School District – Budget Review (B7-14-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Alternative and Out-of-Service Death Benefits – State Police Plan
… Alternative Death Benefit If you die in service after you are eligible to … death benefit may be payable. This benefit would equal the pension reserve that would have been established under the … (Section 381-b) had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsSelected Aspects of Capital Program Project Management
… (MTA) – New York City Transit’s (Transit) Department of Capital Program Management (CPM) has a formal capital … scope, time, quality, and budget to the satisfaction of stakeholders. The audit covered capital projects that were … by the State Legislature. Transit is an affiliated agency of the MTA that operates New York City subway and bus service …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementContributing Toward Your Retirement – Career Plan
… Tier 1 or 2 member, or a Tier 3 member covered by Article 11 benefits, you are not required to contribute toward your … Career Plan for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Contributing Toward Your Retirement …
https://www.osc.ny.gov/retirement/publications/1642/contributing-toward-your-retirementUnified Court System Bulletin No. UCS-315
… Exchange Program for eligible employees of the New York State Unified Court System (UCS). Affected Employees: … Judicial District Court Employees Association S9 New York State Clerks Association SA Citywide Association of Law … Attorneys Association of the City of New York SR New York State Court Officers Association SY New York State Supreme …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-315-annual-leave-andor-compensatory-time-exchange-programFishers Island Ferry District – Financial Operations (2016M-156)
… Purpose of Audit The purpose of our audit was to assess selected financial operations for … The Fishers Island Ferry District is a component unit of the Town of Southold in Suffolk County. The District was …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… that ITS and the Department were not in compliance with Payment Card Industry (PCI) Data Security Standards that … policies and did not establish adequate processes for managing user access of Department systems. The five … Other Related Audits/Reports of Interest Office of Information Technology Services: Security …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsOrleans County – Department of Social Services (2012M-222)
… Key Findings Generally the County processes Supplemental Nutrition Assistance Program (SNAP) applications accurately … income, shelter, or recertification. All 25 child care cases we reviewed were eligible for child care assistance and had been recertified for assistance every …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Village of Allegany – Vehicle Fuel (2012M-308)
… Ensure all fuel purchases are made in accordance with its adopted procurement policy. Adopt policies and …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308DiNapoli Report Identifies Trends in Causes of Subway Delays
… on-time performance (OTP) last year and in the first half of 2025 remained better than in 2019, but the causes of delays have changed as riders have returned. The … is on time if it reaches its last stop within five minutes of its scheduled arrival without skipping any stops. With far …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysDiNapoli Releases Annual IDA Report
… or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies in New York State – 2025 Annual Report IDA Data by Region Industrial Development …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportAcceptable Time and Attendance Systems – Legacy Reporting
… supervisors.) Examples include: Hard copy (paper) time sheets, signed by the official; Electronic time sheets submitted by the official; and Punch cards. …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsEligibility, the Benefit and Filing – Career Plan
… must retire by the first day of the month following your 70th birthday, even if you have not elected the special plan. …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s … in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board of Supervisors which comprises 18 members, one of whom also …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsImproper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
… extent of implementation of the five recommendations made in our audit report, Improper Managed Care Payments for … years ended June 30, 2010, Medicaid made $15.6 million in improper managed care payments on behalf of 14,899 … who, by State law, were precluded from enrollment in managed care programs. We recommended that the Department …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followHammond Fire District – Board Oversight (2024M-151)
… whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the … adopted required policies and completed required training. Key Findings The Board did not adequately monitor … Reports (AFRs) were filed timely. Conduct an annual audit of the Secretary- Treasurer’s financial records. As a result, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151