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Orleans County – Court and Trust Funds (2024-C&T-6)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 through November 1 2024
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6DiNapoli: OCFS Should Improve Foster Care Placement Oversight
… and four VAs (Buffalo Urban League, Cayuga Home, House of the Good Shepherd and Kidspeace) to visit and review … medical report was later obtained as a result of DiNapoli’s audit. OCFS said that contacts for the child from … for an outside agency to gauge their performance. DiNapoli's auditors pointed out that OCFS’ own internal standards were …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightOpinion 2002-7
… Library v County of Erie , 171 AD2d 369, 577 NYS2d 993 aff 80 NY2d 938, 591 NYS2d 131). This Office has previously …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Herkimer County – Court and Trust Funds (2023-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings The … Court-ordered money is deposited into an interest-bearing account and the interest earned for each action is properly …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Clarence Central School District – Financial Condition Management (2022M-46)
… it had operating surpluses totaling $7.3 million, or a swing in operational results of $13.7 million. As of June 30, … Develop a plan to reduce surplus fund balance to comply with the statutory limit. District officials generally agreed … corrective action. Appendix B includes our comments on certain issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46DiNapoli Releases October State Cash Report
… fiscal year totaled just under $85 billion, $181.8 million lower than the Division of the Budget’s (DOB) latest … through Oct. 31 and were 1.7 percent or $68.5 million lower than last year. Other taxes, led by collections in … $11.5 billion through Oct. 31, which was $32.6 million lower than last year. Debt service totaled $1.7 billion and …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportOpinion 88-61
… in pertinent part, that taxes paid by mail shall, upon delivery, be deemed to have been made on the date of the … or payment is mailed will be deemed to be the date of delivery or payment (IRC, §7502[a]). The IRC further provides …
https://www.osc.ny.gov/legal-opinions/opinion-88-61State Agencies Bulletin No. 1708
… automatically Affected Employees Employees in hourly positions who meet the eligibility criteria Background … positions to $15.00 for State employees whose job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within the counties of Nassau, Suffolk or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1708-december-2018-minimum-wage-increase-hourly-employeesUnified Court System Bulletin No. UCS-23
… Purpose To explain the use of deduction code 303, Long Term Care Insurance, for employees represented by the … To explain the use of deduction code 303 Long Term Care Insurance for employees represented by the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-courtState Agencies Bulletin No. 1838
… must insert a new row into the Department Budget Table USA (refer to Job Aid for instructions) in PayServ related to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1838-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 1241
… Earnings: See Automatic Calculation of the Payment Amount End Date: 03/26/14 – Administration Lag & Institution Extra … Using the chart below, those payments where the Earnings End Date is equal to or greater than the pay period begin … Begin Date) and equal to or less than the pay period end date prior to the employee’s payment effective date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1241-april-2013-retention-paymentGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… of Review The purpose of our review was to assess the Greenwood Lake Union Free School District’s (District’s) … in implementing our recommendations in the audit report Greenwood Lake Union Free School District – Procurement and … The purpose of our review was to assess the Greenwood Lake Union Free School Districts Districts progress …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fElmira City School District – Capital Projects (2025M-21)
… Understanding the Audit Area Proper procurement of goods and services helps ensure the prudent and economical use of public money and helps guard against favoritism, … voters approved the ongoing Project, with a budget of $76.8 million. Although the Project is not complete, we …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Essential Plan – Federal Funding and New York
… SFY 2016 – SFY 2025 Note: Totals combine State and federal funding. Data for SFY 2025 are estimates; all …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… this section is to: (i) define when a contract for banking services is necessary; (ii) set forth the requirements for … of an Invitation for Bid (IFB) or Request for Proposal (RFP) process should consider the credit standing of the bank, … to the procurement of banking services, the draft IFB or RFP should be provided to BSAO CMU of OSC for review. Certain …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsAccuracy of Medicaid Eligibility Determined by NY State of Health (2019-S-43)
To determine whether NY State of Health properly sent accurate, complete, and timely Medicaid eligibility and and enrollment information to eMedNY ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s43.pdfState of New York General Obligation Bonds - Results of Bond Sale 2018
Results of sales of Series 2018A Tax-Exempt Bonds, Series 2018B Taxable Bonds and Series 2018C Tax-Exempt Refunding Bonds.
https://www.osc.ny.gov/files/press/pdf/bond-sale-bid-summary-2018.pdfTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
Did Town of Gorham (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/gorham-town-2025-106.pdfState Comptroller DiNapoli Releases Municipal Audits
… No. 2 – Financial Activities (Erie County) The board does not provide sufficient oversight over the treasurer, … value of $6,100. Wading River Fire District – Gasoline Credit Cards (Suffolk County) The board has adopted a credit card policy, but it did not establish written policies and …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsNYS Common Retirement Fund Announces First Quarter Results
… long-term, that means adjusting to conditions and finding opportunities even when markets are uncertain." The Fund's … has an investment approach which capitalizes on market opportunities and weathers market ups and downs. The Fund is …
https://www.osc.ny.gov/press/releases/2018/08/nys-common-retirement-fund-announces-first-quarter-results