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Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)

… report - pdf] Audit Objective Did the Auburn Industrial Development Authority (AIDA) Board and officials properly approve and … assistance to businesses to encourage various types of economic development projects. The AIDA Board (Board) is …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approval

CUNY Bulletin No. CU-391

This bulletin explains processing of the 2009 Prepaid Legal Service Benefit for tax purposes

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-391-prepaid-legal-service-benefit-cuny-employees

CUNY Bulletin No. CU-354

This bulletin explains processing of the Prepaid Legal Service Benefit for tax purposes for the 2008 calendar year

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-354-prepaid-legal-service-benefit-cuny-employees

Facility Planning Bureau Project Review (Follow-Up)

… The State Education Department (Department) is responsible for the administration and enforcement of the New York State … Fire Prevention and Building Code (Code) for all district construction projects, exclusive of New York City. The Code … Districts were commencing project construction prior to obtaining final project approval. The audit found that the …

https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-follow

League Treatment Center – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by League Treatment Center (LTC) on its Consolidated Fiscal … requirements. … To determine whether the costs reported by League Treatment Center on its Consolidated Fiscal Reports …

https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manual

Individuals with Disabilities Education Act – Federal Funding and New York

… The Individuals with Disabilities Education Act (IDEA), which originated in 1975 and was most recently … and responsibilities related to the identification of special education students, the development of … not include $44 million to be allocated for students whose parents had unilaterally placed them in non-public schools …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-act

State Agencies Bulletin No. 1241

… methods: Process an AC-230 (Report of Check Returned for Refund or Exchange) Provide the reason the monies are being … methods: Process an AC-230 (Report of Check Returned for Refund or Exchange) Provide the reason the monies are being …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1241-april-2013-retention-payment

State Comptroller DiNapoli Releases School District Audits

… County Board of Cooperative Educational Services (2021M-171) BOCES officials did not always make appropriate and …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits

Hancock Central School District - Non-Resident Student Tuition (2021M-208)

… agreed with our recommendations. Appendix B includes our comment on an issue raised in the District’s response. … …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208

Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)

… and document its evaluation and approval process. In addition, the Board did not properly monitor the … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid in accordance with the PILOT agreements. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoring

State Agencies Bulletin No. 787

… Units 02, 03, 04 or 47 who have received SBC, SOC, SOT or ROC payments with an Earnings End Date after the effective … a total adjustment equal to 25% of the SBC , SOC , SOT and ROC amounts paid since the effective dates of the increase. Amounts paid retroactively using codes …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/787-april-1-2007-increases-overtime-meal-hazardous-duty-standby-pay-winter

Town of Hancock – Transfer Station Operations (2016M-255)

… transfer station self-sufficient, the price of transfer stickers would have to increase. Key Recommendations Consider …

https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255

Claryville Fire District – Budgeting Practices (2014M-59)

… 20, 2013. Background The Claryville Fire District, which is governed by an elected five-member Board of Commissioners, is a district corporation of the State, distinct and separate … without sufficient information. The District does not have a written capital plan, with an equipment replacement …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59

Harrisville Central School District – Claims Audit (2016M-215)

… Purpose of Audit The purpose of our audit was to evaluate internal … one school with approximately 440 students, is governed by an elected seven-member Board of Education. Budgeted … Ensure that all claims are audited prior to being paid. Ensure that adequate supporting documentation is …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215

Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)

… 30, 2015. Background The Newcomb Central School District is located in the Town of Newcomb, Essex County. The … which operates one school with approximately 100 students, is governed by an elected five-member Board of Education. … that were remitted to the central treasurer often did not have supporting documentation. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127

East Islip Union Free School District – Financial Condition (2015M-283)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates six …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283

Town of Chester – Property Tax Exemptions (2016M-325)

… through August 2, 2016. Background The Town of Chester is in Orange County and has a population of approximately 12,000. The Town Board is composed of the Town Supervisor and four Board members. … grant and monitor property tax exemptions and did not have the proper documentation to support the exemptions for …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325

SUNY Bulletin No. SU-234

… Law in Bargaining Units 08, 13 and 31 who chose to transfer from ERS to PAF and provided the required … Officers hired under Section 355 of the Education Law to transfer to the New York State Police and Fire Retirement … required to file the Member Registration and Transfer of Membership in Accordance with Chapter 561 (Laws of 2015) with …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-234-state-university-police-officer-eligibility-police-and