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Steuben County – Safeguarding Computerized Data (2025M-96)
… (IT Director) serves as the Chief Information Officer (CIO) and oversees the IT department and computerized …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Schenectady County – Investment Program (2025M-5)
… liquidity and yield. A comprehensive investment program is used to establish basic procedures, assure that investment … agreed with our recommendations, and their response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Town of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively manage the … of fund balance. Town officials generally agreed with our recommendations and indicated they planned to initiate … in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Elmira City School District – Capital Projects (2025M-21)
… report includes two recommendations that, if implemented, can improve the District’s procurement practices. District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… complete report – pdf] Audit Objective Did Town of Elmira Fire District No. 1 (District) officials establish long-term … of a new capital plan. Understanding the Audit Area A fire district (district) should have written long-term … Did Town of Elmira Fire District No 1 District officials establish longterm …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Town of Cohocton – Procurement (2025M-13)
… vendors as possible. The Town purchased approximately $3.7 million in goods and services during the period of … 15 providers totaling approximately $540,000. Obtain the minimum number of quotes required by the Town’s procurement … for purchases totaling approximately $131,000. Obtain the minimum number of required quotes for credit card purchases …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… complete report – pdf] Audit Objective Did Beekmantown Fire District No. 1 (District) officials develop and manage a comprehensive … Did Beekmantown Fire District No 1 District officials develop and manage a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Town of Bethlehem – Information Technology (2025M-25)
… use the IT systems for Internet access, email, receiving online payments and to maintain various records, such as … for personal use, such as news and advertising, personal online banking and finances, entertainment and travel, … use the IT systems for Internet access email receiving online payments and to maintain various records such as …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25City of Yonkers - Budget Review (B19-6-5)
Determine whether the significant revenue and expenditure projections in the Citys proposed budget for the 201920 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Audit Faults Justice Center Records, Raises Questions on Accountability
… the law and give his office explicit authority to review all records. "New York created a new agency to protect people …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilityOpinion 88-59
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … not as compensation for services already rendered. This is in reply to your inquiry concerning the payment of the salary … be paid the salary budgeted for the acting village justice in addition to his own. Section 3-301(2) of the Village Law …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Opinion 88-9
… WATER DISTRICTS -- Improvement of Facilities (procedure for acquisition of real property by district governed by … board) IMPROVEMENT DISTRICTS -- Property (procedure for acquisition of real property by district governed by … of the district. You state that the parcel is needed for an anticipated enlargement of the district's pumping, …
https://www.osc.ny.gov/legal-opinions/opinion-88-9SUNY Bulletin No. SU-318
… Purpose The purpose of this bulletin is to inform campuses of OSC’s automatic processing of the December 2021 minimum … the 2016/17 enacted State budget. In addition , eligible full or part time annual employees should receive at least …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found questionable … on the investigation. “Many vulnerable New Yorkers rely on social adult day care services to help them stay in their own … Department of Health: Medicaid Program: Oversight of Social Adult Day Care Programs. …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsCounty Medicaid Costs
… significant pressure on local fiscal conditions. With most counties already seeking or receiving State legislative … close to exhausting their property tax margins, counties are being challenged to effectively deal with rising … associated with the Family Health Plus Program from the counties to the State over the next two years. Family Health …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsUnified Court System Bulletin No. UCS-314
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedContract Participation of Minority- and Women-Owned Business Enterprises
… established annual participation goals for minority- and women-owned business enterprises; met these goals; and accurately reported its results to the Department of … New York State Executive Law (Law) requires State agencies and public authorities to promote the participation of …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… This audit covers the period from April 2017 through June 2022. About the Program HCR is the State’s affordable housing … this assistance. Between April 1, 2017 and June 6, 2022, HUD allocated over $244 million in CDBG funds to HCR, … for new safety protocols. However, as of June 9, 2022 – more than 2 years after the start of the pandemic – …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingInvestors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change
… reject ExxonMobil’s plan to block a shareholder proposal for information on how the company will be impacted by public … public climate change policies, including how lower demand for its products and carbon restrictions would impact its oil … do about it.” Edward Mason, Head of Responsible Investment for the Church Commissioners, said: “We are extremely …
https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-changeVillage of Herkimer – Payroll (2025M-37)
… in their applicable collective bargaining agreement (CBA). Direct supervisors also did not review or certify … were available for the three employees to substantiate the cash payments and benefits each received upon separation, … not always consistent with the language in the applicable CBA or there was no individual employment agreement …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37