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Clyde-Savannah Central School District – Financial Condition (2015M-338)

… 1, 2012 through October 22, 2015. Background The Clyde-Savannah Central School District is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in Wayne County and the Towns of Junius and Tyre in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338

Babylon Union Free School District – Financial Condition (2015M-323)

… 2015. Background The Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … Use the surplus unrestricted fund balance in a manner that benefits District residents, adopt reasonable …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323

Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)

… bookkeeper or Town Clerk intact and in a timely manner. Secure all inventory of bags, maintain and review monthly …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399

Town of Chazy – Water and Sewer District Financial Operations (2017M-42)

Town of Chazy Water and Sewer District Financial Operations 2017M42

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42

Area #12 – Information Technology Contingency Planning – Information Technology Governance

… Written IT Contingency Plan Because no computer system can be expected to operate … of your local government’s or school’s operations. Some best practices relating to IT contingency planning include: … quickly and effectively following an IT disruption. Some best practices relating to backup procedures include: …

https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planning

Comptroller DiNapoli Releases Municipal Audits

… announced his office completed an audit of the Clifton Park-Halfmoon Fire District No. 1 , Clifton Park Volunteer Fire Department , Town of Fishkill , Hamburg … is being spent appropriately and effectively.” Clifton Park-Halfmoon Fire District No. 1 – Length of Service Awards …

https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2

Post-Retirement Reporting

… Overview School districts and Boards of Cooperative Educational Services (BOCES) are required by law to: Report when a NYSLRS retiree exceeds the earnings limit … would indicate if a retiree exceeded the earnings limit and provides the necessary information to comply with the …

https://www.osc.ny.gov/retirement/employers/post-retirement-reporting

New NY Broadband Program

… Development (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved its overall goals. The audit covered … Development ESD has effectively monitored and managed the New NY Broadband Program and whether the Program has …

https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-program

Medicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges

… 1, 2015 to December 31, 2019. About the Program The State’s Medicaid program is administered by the Department of … of $457,973 and reviewed the associated patients’ medical records. Our review found: 15 claims were overpaid $252,107 …

https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-discharges

State Comptroller DiNapoli Releases Municipal Audits

… of Cattaraugus County , Town of Maryland , Three Town Fire District and the Webster Public Library . "In today’s fiscal … infrastructure and equipment needs. Three Town Fire District – Board Oversight of Financial Activities (Cayuga … reports, which limited the board’s ability to manage the district’s financial affairs. The district acted outside its …

https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal Audits

… noted when checks cleared. The court also did not use the Traffic Safety Law Enforcement and Disposition database to …

https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0

DiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop

… in 2019 at the same rate as Boston’s Massachusetts Bay Transportation Authority, it would have received another … other transit systems, the MTA also receives a portion of toll subsidies from MTA Bridge & Tunnel crossings. DiNapoli noted tolls generated …

https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-drop

Safety of Seized Dogs

… Purpose To determine if the Department of Agriculture and Markets (Department) adequately oversees the seizure of dogs to ensure their safety and protect the rights of owners. The … To determine if the Department of Agriculture and Markets adequately oversees the seizure of dogs to ensure their safety and protect the rights of owners …

https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogs

Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities

… consumers of motor vehicle repairs. The Vehicle and Traffic Law outlines the Department’s responsibilities for … investigating, and responding to complaints received from the public relating to the types of automotive … Additionally, we identified 21 vehicle dismantlers that report to the Department of Environmental Conservation but …

https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilities

CUNY Bulletin No. CU-631

… the Deduction Details page, insert a row and continue with Step 6. If there is not an existing row for the CUNY … the General Deduction page, insert a row and continue with Step 5. Deduction Code – Enter Deduction Code 897 , CUNY …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-631-2019-cuny-charitable-campaign

Opinion 89-11

… Firemen's Benevolent Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of 1975, … may expend foreign fire insurance tax moneys to rent a room in which to meet, if the meetings are for the … may expend foreign fire insurance tax moneys to rent a room to be used for meetings of the Association and …

https://www.osc.ny.gov/legal-opinions/opinion-89-11

Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs

… to oversee and monitor the federally funded Community Development Block Grant (CDBG) program and HOME Investment … funding from the U.S. Department of Housing and Urban Development (HUD) to administer the CDBG and HOME programs … to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment …

https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-funding

Town of Oxford – Financial Condition (2024M-135)

… Financial Report (AFR) filings. Understanding the Program A key measure of a town’s financial condition is its level of fund balance, which is the difference between … $1.3 million. OSC previously released an audit of the Town in 2017 which identified budgets that relied on fund balance …

https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135