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New York Institute for Special Education – Compliance With the Reimbursable Cost Manual (2023-S-29)
To determine whether the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s29.pdfNew York Therapy Placement Services, Inc. - Compliance With the Reimbursable Cost Manual (2016-S-87)
To determine whether the costs reported by New York Therapy Placement Services, Inc. on its Consolidated Fiscal Reports were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s87.pdfTioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… Determine whether the Tioga County Industrial Development Agency (TCIDA) Board of Directors (Board) and Executive … creation and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were … to the Board. Require the Administrator to track sales tax exemptions taken to ensure that they are within the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… 4,478 Change in net assets 4,554,498 82 Net assets - beginning of the year 61,241,605 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsCost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… Town and village courts play a vital role in the New York State Unified Court System, as these courts have … law or resolution, subject to permissive referendum. (New York State Village Law Section 3-301[2][a]) The local law … court consolidation. Office of Court Administration Phone: (800) 268-7869 Email: [email protected] Web: …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsGASB Statement 87, Leases
… up essentially equal value.) Underlying assets include capital assets (land), buildings, vehicles and equipment. … to the lessee by the end of the contract, and have no termination options. These should be reported as a financed … purchase of the underlying asset by the lessee, or sale of the asset by the lessor. For example, a …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesControls Over Equipment (Follow-Up)
… Asset Management system. The equipment includes ultrasound machines, vital sign monitors, and laptops. Equipment costing …
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followCity of Hornell – Business Improvement District (2018M-38)
Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hornell-2018-38.pdfHousing Preferences for Veterans (Follow-Up) (2014-F-14)
We have followed up on the actions taken by officials of the New York City Department of Housing Preservation and Development (NYC HPD) to implement the recomm
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f14.pdfUnclaimed Court Funds
Under Article VI of the New York Abandoned Property Law (APL), any money paid into the courts which has remained with a County Treasurer or the Commissioner of
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/court-funds.pdfDiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… The former Crystal Beach Volunteer Fire Department treasurer was sentenced today in Ontario County Court after he stole more than $82,000 from the … The former Crystal Beach Volunteer Fire Department treasurer was sentenced today in Ontario County Court after he stole more than $82000 …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftTown of Homer – Conflict of Interest (2022M-148)
Determine whether any Town of Homer (Town) officials had prohibited interests in Town contracts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/homer-town-2022-148.pdfTown of Chemung – Conflict of Interest (2022M-176)
Determine whether any Town of Chemung (Town) officials had prohibited interests in Town contracts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/chemung-town-2022-176.pdfUse, Collection, and Reporting of Infection Control Data (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial audit report, Use, Collection, and Reporting of Infection Control Data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f13.pdfOversight of Building Construction Site Safety (Follow-Up) (2023-F-32)
To assess the extent of implementation of the six recommendations included in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f32.pdfAn Economic Snapshot of Coney Island and Brighton Beach
Brooklyn’s Coney Island and Brighton Beach have earned global reputations, but the dramatic rise in jobs over the past decade is less well known.
https://www.osc.ny.gov/files/reports/pdf/report-14-2025.pdfFrontier Central School District - Procurement of Professional Services (2018M-98)
Frontier Central School District Procurement of Professional Services 2018M98
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mOpinion 98-6
… county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … would not have a prohibited interest in a contract with a firm of which the supervisor's spouse is the sole proprietor … constitutes a contract of the spouse (see 1982 Opns St Comp No. 82-264, p 331). An interest is prohibited if the …
https://www.osc.ny.gov/legal-opinions/opinion-98-6State Police Bulletin No. SP-179
… Purpose To notify agencies of a change in dues and agency shop fees. Affected Employees Employees in Bargaining Units 07 and 17 represented by the PBA of the New York State Troopers, Inc. Effective Date(s) … To notify agencies of a change in dues and agency shop fees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-179-police-benevolent-association-pba-new-york-state-troopers-inc-dues-andState Agencies Bulletin No. 1610
… Purpose To provide agency instructions for processing the 2017 SSU Uniform Cleaning and Maintenance … and Police Benevolent Association, Inc. () provides for a uniform allowance. A Governor’s Office of Employee … in a separate check and there will be no direct deposit for this payment. Eligibility Criteria Seasonal/temporary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1610-2017-uniform-cleaning-and-maintenance-allowance-certain-ssu-interest