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Barker Central School District - Payroll (2023M-19)
Determine whether Barker Central School District (District) employee compensation payments were accurate, approved and supported.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/barker-central-school-district-2023-19.pdfMassena Central School District - Selected Non-Payroll Disbursements (2019M-71)
Determine whether District officials properly disbursed payments for dental benefits, third-party administrative fees and utilities.
https://www.osc.ny.gov/files/local-government/audits/pdf/massena-2019-71.pdfMedicaid Program - Improper Payments to a Dentist (2012-S-52), 90-Day Response
To determine if Medicaid made improper payments for dental claims submitted by Dr. Prosper Bonsi.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s52-response.pdfCity of Hornell – Business Improvement District (2018M-38)
… sufficient oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). Key Findings The Council did not provide …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Grand Island Central School District - School District Website (S9-19-31)
… action plans (CAPs) with a specific individual responsible for corrective action and implementation date per audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Cayuga County – Court and Trust Funds (2024-C&T-5)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. Background Pursuant to a court order, certain assets may be provided to the court … 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Opinion 91-48
… (applicant before planning board represented by board member's personal attorney) ZONING AND PLANNING -- Planning … GENERAL MUNICIPAL LAW, §§800(2),(3), 806, 809: When a planning board member's personal attorney appears before … rise above the type of speculation that would effectively make all but a handful of citizens ineligible to sit on the …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Peconic Bay Community Preservation Fund (2023-MR-1)
… Objective Determine whether officials from the Towns of East Hampton , Riverhead , Shelter Island , Southampton , … CPF purposes and properly allocated. However, Town of Riverhead officials did not always record dates … were received or deposit payments in a timely manner. Town of Riverhead officials did not: Record dates CPF collections …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Pulaski Academy and Central School District – Financial Condition (2016M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … and Central School District is located in the Towns of Richland, Sandy Creek and Albion in Oswego County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Financial Outlook for the Metropolitan Transportation Authority
Over the last year, the fiscal position of the Metropolitan Transportation Authority (MTA) has deteriorated, as the trajectory of ridership has ebbed closer to the low end of the agency’s forecasted range.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2023.pdfUpdate: The NY DREAM Act, January 2014 - Spanish
Hace más de una década, Nueva York se convirtió en el cuarto estado del país en ofrecer matrículas reducidas para residentes a los estudiantes universitarios in
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-the-dream-act-nys-2014-sp.pdfBowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… was to evaluate the Fire Company’s financial management for the period April 1, 2012 through November 7, 2014. … the Company approximately $1.14 million in 2012 and 2013 for fire protection services. Key Findings The Company made more than $426,000 in payments for inappropriate and questionable transactions and there is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialLeague for the Handicapped - Compliance With the Reimbursable Cost Manual (2015-S-89), 90-Day Response
We conducted an audit of the expenses submitted by the League for the Handicapped (LFH) to the State Education Department (SED) for purposes of establishing the
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s89-response.pdfNewark Valley Central School District – Financial Management (2016M
… purpose of our audit was to examine District officials’ management of the District’s financial condition for the … deficit. … Newark Valley Central School District Financial Management 2016M …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… $806.6 million. Key Findings District supervisors do not provide adequate oversight of Information Technology … and at another school district. District officials do not adequately monitor or review the number of work …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerLessons from Past Recessions: Borrowing for Operations, October 2020
The COVID-19 pandemic has created a fiscal emergency for the City of New York, creating significant revenue shortfalls and increased costs.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2021.pdfBrownfield Cleanup Program
… after receiving notification from DEC of the option to do so. Of the nine sites in the remedial action stage as of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programDiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… County District Attorney Mike Poulin announced the arrest of Chad Daley, 52, for allegedly stealing over $8,000 from a … and his community to serve his own ends,” said DiNapoli. “I thank Fulton County District Attorney Mike Poulin and the … who used their position to take advantage of others. I thank the Comptroller’s Office and the Fulton County …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitState Police Bulletin No. SP-119
… processing. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining … Duty Pay. Command Pay (CMD) for Bargaining Unit 17 ONLY An increase to $319 annually effective 4/1/10 for … Increase will be applied to the employee’s Job Data record only if the employee was subsequently returned to the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-119-april-1-2010-salary-and-other-increases-state-police-employeesAccounts Payable Advisory No. 11
… the “Separate Payment” box in the Payment Options section of the voucher. Business Units should not remove the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibank