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East Ramapo Central School District – Budget Review (B25-5-2)
… the significant revenue and expenditure projections in the District’s adopted 2024-25 budget were reasonable. Background … up to two monitors to the East Ramapo Central School District (District) to provide fiscal and academic oversight. SED …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Great Neck Park District – Capital Assets (2025M-27)
… 35 of the GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Opinion 2004-3
… fund is comprised exclusively of user fees. April 30, 2004 Mark P. Pattison Deputy State Comptroller 1 Although the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3College of Mount Saint Vincent – Tuition Assistance Program
… Purpose To determine whether College of Mount Saint Vincent management complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying … Assistance Program (TAP) awards. Background The College of Mount Saint Vincent (Mount Saint Vincent), an independent …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programCollection of Petroleum Business Tax and Motor Fuel Excise Tax
… Objective To determine whether the Department of Taxation and Finance (Department) has systems and practices in place that allow it … To determine whether the Department of Taxation and Finance Department has systems and …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxHomes and Community Renewal: Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (2022-S-46) 180-Day Response
To determine whether residents of Mitchell-Lama developments, supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR), are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s46-response.pdfArea #8 – Online Banking – Information Technology Governance
… Fraud involving the exploitation of valid online banking credentials is a significant risk facing any … government or school that processes financial transactions online. Some of the more popular types of electronic fraud targeting online banking are phishing 15 and malware. 16 In a typical …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingState Agencies Bulletin No. 2091
… amount will increase to $22,500 for calendar year 2023. An additional deferment is available to employees age … contribution amount for a combined maximum contribution limit of $30,000 in 2023. An additional deferment is also … contribution amount for a combined maximum contribution limit of $33,000 in 2023. Affected Employees CUNY employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2185
… Purpose: The purpose of this bulletin is to notify agencies of the maximum contribution limits for employees enrolled in … age 50 and over. These employees may defer up to $7,500 of age 50 catch-up contributions in addition to their regular … The purpose of this bulletin is to notify agencies of the maximum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaManagement of Cash and Investments
… area. The MTA is governed by a Board of Directors, whose 23 members are appointed by the Governor and confirmed by the … needs. We identified $92.1 million maintained in funds and bank accounts that could have been factored into the … MTA operational and/or capital needs. Monitor daily bank account balances to ensure that proper amounts are being …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsOrleans County – Department of Social Services (2012M-222)
… income, shelter, or recertification. All 25 child care cases we reviewed were eligible for child care assistance and had been recertified for assistance every … six months. However, we were unable to determine if child care was only provided when the client was at work or school …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… educational corporation that operates as a charter school in the City of Rochester in Monroe County. The School, which was granted a five-year … of Regents of the University of the State of New York in December 2013, is overseen by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… evaluate tuition rates for reasonableness. Contact the New York State Education Department for guidance regarding the proper …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultRapids Fire Company – Credit Cards (2023M-86)
… whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card purchases were not always made by authorized users, and … In addition: The President did not enforce the credit card policy (Policy) or bylaws, and the members did not perform a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Conclusion – Travel and Conference Expense Management
… or reimbursements are authorized. The Office of the New York State Comptroller would be pleased to assist you with any …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionTown of Lebanon – Justice Court (2013M-247)
… to recover any moneys that are due to the Town and/or New York State. Perform accountability reconciliations monthly, and …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, … tax collections, totaling $505,197, within 24 hours of the date recorded as collected, without indication of the actual date of receipt. Remit real property taxes to …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Cheektowaga Central School District - Capital Project Management (2022M-90)
… did not ensure change orders were submitted timely to the New York State Education Department (SED) for approval. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Town of Ripley – Town Clerk Collections (2024M-139)
… approximately $882,000 within 24 hours as required by New York State Town Law (Town Law) Section 35. Record 2023 tax …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Town of Perth – Conflict of Interest (2024M-142)
… conflict of interest which means they did not follow New York State General Municipal Law (GML) Article 18 and the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142