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Capital Planning and Maintenance
… capital plans as required, the plans are incomplete and do not identify all of the Authority’s needs – in particular, …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceOpinion 92-14
… Corp. , 203 Misc 649, 123 NYS2d 642, (City Court, City of New York, 1952), the court stated that: These six …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 97-22
Who as between a community college board of trustees and the county may authorize the issuance of indebtedness to finance the construction of a dormitory
https://www.osc.ny.gov/legal-opinions/opinion-97-22Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… in upstate New York, serving eight different counties. For calendar year 2014, RSS claimed nearly $7.8 million in expenses to provide 708 beds for Program clients. Key Findings OMH has not provided … RSS claimed expenses on its Consolidated Fiscal Report (CFR) that either are not allowable or require …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… as data breaches can lead to identify theft and loss of confidence in a school’s ability to safeguard sensitive … a robust cybersecurity measure fosters a culture of security awareness among staff and students. Continuous … often caused by human error. By prioritizing the security of IT assets, schools can protect sensitive information, …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mHoltsville Fire District – Financial Management (2025M-4)
… to use towards the next year’s budget and the expected real property tax levy. Accurate estimates help ensure that … levy increased by $771,762 from 2019 to 2024, meaning that real property taxes may have been higher than necessary. The … were not clear, reserves may have been overfunded and real property tax levies may have been higher than …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4DiNapoli Announces Latest Fiscal Stress Scores
… System – Municipalities: Fiscal Year 2024 Results Online Interactive Visualization Fiscal Stress Monitoring …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresThe Domestic Relations Order – Divorce and Your Benefits
… of divorce or settlement agreement alone). If either party disputes the terms of the DRO on file with NYSLRS, they …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderDepartment of Taxation and Finance: Personal Income Tax
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … refunds processed during the calendar year January 1, 2017 through December 31, 2017. Background During the period of …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxFire Prevention, Safety and Control
… in compliance with applicable fire prevention, safety and control requirements that help ensure the safety of the … in compliance with applicable fire prevention, safety and control requirements that help ensure the safety of the … in compliance with applicable fire prevention safety and control requirements that hel …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control-0Personal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment … 12,335 refunds totaling almost $43.9 million to the Department for follow up evaluation and appropriate action. …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsBethlehem Central School District – In-School Internet Connectivity S9-22-1
… of the population), 27 of 28 teachers responding to our survey who used Internet resources to provide instruction …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… that all Project change orders were submitted as required to the New York State Education Department (SED) for … totaling approximately $2 . 7 million were not submitted to SED, as required, for the Commissioner of Education’s … are properly approved. Actively monitor change orders to ensure the District submits change orders for approval …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersSt. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Town of Boylston – Procurement (2021M-56)
… annually, the last time the Board reviewed the policy was in 2012. The procurement policy does not require Town … action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Village of Greene – Investment Program (2023M-112)
… of Greene (Village) officials developed and managed a comprehensive investment program. Key Findings Village officials developed a comprehensive investment program but did not effectively … Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, which had an …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Village of Unadilla – Procurement (2022M-182)
… and professional services only after soliciting some form of competition and periodically seek competition for …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182West Babylon Union Free School District – Claims Audit (2024M-62)
… totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education Law Section … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Town of Oxford – Procurement (2024M-88)
… if officials had alternative procurement procedures in place. Specifically, competition was not sought for: 52 …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Marathon Joint Fire District – Investment Program (2023M-76)
… and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a … York State General Municipal Law Section 39 until the end of our audit period. The District earned interest totaling … and savings accounts, which had an average daily balance of approximately $567,000 during the audit period. However, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76