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Addison Central School District – Financial Condition (2016M-30)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $28.8 million. Key Findings During the last three completed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… The Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is governed by an … through eighth grade and pays tuition for 284 students in grades 9 through 12 who attend other school districts. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsKings Park Central School District – IT Asset Management (S9-22-13)
… establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… yard and be profitable. The Board decided this was not in County residents’ best interest due to cost and environmental factors. A lack of investment in the County’s infrastructure and economic development, and the County’s demographics, will likely result in the COIDA facing many Rail Yards development struggles. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaRome City School District – Multiyear Planning (2021M-144)
… Rome City School District (District) officials established comprehensive multiyear financial and capital plans. Key Findings Officials did not … and expenditures but did not calculate the projected annual operating deficits in future fiscal years or assess …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by an … credentials used to access online banking and that they log off the bank website in a secured manner. Have written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationCollege of Staten Island - Examination of Fast Track MK LLC
… Key Findings The College did not conduct the procurement in accordance with State Finance Law. Specifically, the … to potential offerers; or (iii) advertise the procurement in the New York State Contract Reporter. In addition, the … prior to submitting claims for payment to our Office. Train staff to audit and process claims for payment in …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcSUNY Bulletin No. SU-356
… records rejected by PayServ. Agency Actions: SUNY agency payroll officers should no longer enter or modify SUNY 403(b) … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. Questions regarding SUNY’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planTiconderoga Central School District – Financial Condition (2013M-154)
… The Ticonderoga Central School District is located in portions of the Towns of Ticonderoga, in Essex County, and Hague, in Warren County. The District is managed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, which operates three schools … 31 classes and clubs that deposited approximately $184,000 in receipts and disbursed $188,000 during the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomOdessa-Montour Central School District – Financial Condition (2016M-71)
… Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71State Agencies Bulletin No. 238
… who are on a leave of absence without pay ("encumbents") in positions that have been abolished or inactivated … notifies OSC when a position is inactivated or abolished in NYSTEP. Based on this information, OSC automatically inactivates or abolishes the position in the payroll system. OSC cannot inactivate or abolish a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… are located or, for actions within New York State, by a Judge of the Court in which the action is placed on trial. …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsTown of Rutland – Water and Sewer Charges (2025M-30)
… Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings … action. … Determine whether the Town of Rutland Town Town Clerk Clerk properly billed water and sewer charges …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Comptroller DiNapoli Releases Municipal Audits
… bookkeeper, who performs all financial duties, including online banking, on her personal computer. The bookkeeper … collects, records and deposits receipts and makes online transfers without oversight, including inappropriately …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsSelected Procurement and Contracting Practices
… audit covers the period April 1, 2012 through September 3, 2014. Background The State University of New York (SUNY) … SUNY’s non-personal services expenditures are more than $3 billion annually. System Administration is responsible for … in other areas – such as the current limits on procurement card transactions – SUNY should consider revising its …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesSelected Employee Travel Expenses
… the period June 14, 2009 to March 31, 2011. Background New York State's agencies spend between $100 million and $150 … of this analysis, we selected seven State University of New York at Binghamton (University) employees for audit with … totaling $548,262 because the University, as allowed by New York State record retention policies, had purged …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Comptroller DiNapoli Releases School Audits
… an average of 1 percent and 6 percent, respectively. ### For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsUnited HealthCare – Empire Plan Drug Rebate Revenue
… The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The Department … program from January 1, 2008 through December 31, 2013. In accordance with the contract, United is required to … by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) acquired Medco. The subcontract …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Elmcrest … its early education center. Elmcrest is authorized by SED to provide preschool education services to children with …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manual