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Village of Altmar – Apparent Misappropriation of Funds (2013M-331)

… misappropriated approximately $115,891 of Village funds, made questionable purchases totaling $1,405 and … The Clerk-Treasurer was responsible for receiving funds and making bank deposits, preparing and signing Village … Village of Altmar Apparent Misappropriation of Funds 2013M331 …

https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331

Town of Hartwick – Financial Condition (2013M-118)

… separately, with sufficient revenues included in the budget for each fund. Consider separate checking accounts for … and up to date, and should request and review monthly budget status reports. Consider long-term trends and needs when …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118

Starpoint Central School District – Audit Follow-Up (2022M-101-F)

… in the audit report Starpoint Central School District – Network Access and Application User Permissions (2022M-101), … District officials did not adequately secure access to the network or properly manage user permissions to the financial … to help District officials adequately secure access to the network and properly manage user permissions. Background The …

https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-f

Town of Danby – Audit Follow-Up (2022M-127-F)

… of August 2025, in implementing our recommendations in the audit report Town of Danby – Claims Processing and … Procurement (2022M-127), released in December 2022. The audit determined that: The Town Board did not always seek … totaling $12,695, reviewed were paid prior to Board audit and 13 purchases totaling $4,936 were never presented …

https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-f

Management of General School Funds (Follow-Up)

… nine recommendations included in our initial audit report, John F. Kennedy Educational Campus: Management of General … York City Department of Education (DoE) did not provide John F. Kennedy Educational Campus staff with adequate … management control over GSF accounts. Key Finding DoE and John F. Kennedy officials have made progress in addressing …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-follow

Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)

… developments with approximately 47,000 total units (apartments). Linden Plaza, a Mitchell-Lama rental development … by RY Management. It was built in 1971 and has 1,525 apartments. Between January 1, 2016 and August 31, 2017, …

https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-follow

XI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management

… equipment and software maintenance contracts; Determining price reasonableness for those contracts; and Essential … they obtain those maintenance services at a reasonable price. Therefore, it is essential to involve both program and … the need for software maintenance contracts. DETERMINING PRICE REASONABLENESS OF MAINTENANCE CONTRACTS Ideally, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contracts

State Agencies Bulletin No. 2236

… affected. Background: In accordance with Division of the Budget Policy and Reporting Manual Items B-300 and B-300A, … can be used as a guideline for establishing the taxable status of maintenance deductions for State employees. … provided maintenance. Questions: The Division of Budget Policy and Reporting Manual, Item B-300 and Item …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-meals

State Agencies Bulletin No. 2156

… Policy and Reporting Manual Items B-300 and B-300A, issued August 11, 2023, maintenance rates have been increased. Note … and Reporting Manual, Item B-300 and Item B-300A issued August 11, 2023 are available from the Division of the Budget …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-meals

Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)

audit, school, valley stream 24, new hire paperwork

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/valley-stream-union-free-school-district-2022-189.pdf

Opinion 2007-5

… Fund Transfers (referendum requirements for transfer from capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund (referendum requirements for transfer in … REFERENDUM -- Permissive (need for transfer of monies from capital reserve fund in county) GENERAL MUNICIPAL LAW § 6-c: …

https://www.osc.ny.gov/legal-opinions/opinion-2007-5

Medicaid Program – Improper Payments to a Physical Therapist

… Purpose To determine whether Mark Amir, a physical therapist participating in New York’s … April 1, 2010 through September 30, 2013. Background Mark Amir is a physical therapist who owns and operates … crossover system. During our audit period, Medicaid paid Mark Amir $305,215. Key Findings Medicaid overpaid Mark Amir …

https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapist

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