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Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… internal controls over the District’s procurement process for the period July 1, 2014 through January 13, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $54.1 … District officials did not develop or implement procedures for staff to follow when procuring professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… that were appropriate and supported. Key Findings The Board of Directors (Board) did not effectively manage grants or … Paid $11,630 in unnecessary payments, including excess tree purchases, late fees, interest, unused cell phone …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Town of Allen – Claims Audit (2024M-123)
… detected and corrected, and that Town officials paid more for goods and services than necessary. All 105 claims we … sufficiently itemized and should not have been approved for payment. 47 claims totaling approximately $41,000 did not … department head. Two claims totaling approximately $160 for membership dues could not be located and provided for our …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Plymouth – Employee Benefits (2023M-176)
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all … supported and disbursed, according to CBAs and the Town’s employee benefit plan. Consult with legal counsel about …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176eLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and links to resources. If there are additional topics …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesTompkins County – Solid Waste (2014M-336)
… July 7, 2014. Background Tompkins County is located in the Southern Tier and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336Franklin County – Procurement (2016M-366)
… Purpose of Audit The purpose of our audit was to review the County’s procurement practices for the period January 1, 2015 through July 31, 2016. Background Franklin County is located in northeastern New York State and has a …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… the DW330 - Voucher Listing Report . Agencies can also use Open Book New York using the State Payments search capabilities (refer to https://www.osc.ny.gov/open-book-new-york ). Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerHorseheads Fire District #1 - Board Oversight (2019M-82)
… multiyear financial and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the … a multiyear financial and capital plan, including a plan for reserves, to establish long-term objectives for funding …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… our audit was to examine the Library’s internal controls for over-the-counter cash receipts for the period July 1, 2012 through May 31, 2014. Background … Board of Trustees, which comprises seven elected members. For the Library’s fiscal year ended June 30, 2013, there were …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s accounting for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… July 1, 2014 through June 30, 2015. Background The George Junior Republic Union Free School District is located in the … no recommendations as a result of this audit. … George Junior Republic Union Free School District Tuition Billing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mOpinion 90-53
… to a pre-determined definite standard (see also, e.g., San Marco Construction Corp. v Aetna Casualty and Surety Co. …
https://www.osc.ny.gov/legal-opinions/opinion-90-53DiNapoli: The Rockaways is on the Rise
… The Rockaways neighborhood in Queens experienced record job growth and business sales … returning to the Rockaways because it's a great place to live," DiNapoli said. "With record job growth, a newly … no longer coming just for the beaches, they are coming to live, work and put down roots for their families. I would …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-riseDiNapoli Releases East Harlem Economic Snapshot
… Economic growth is strong in East Harlem, according to a report released today by New York … 40 percent. DiNapoli released his Economic Snapshot of East Harlem at the Silberman School of Social Work at Hunter …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshotNew York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… to the COVID-19 pandemic. Legislation passed by the House of Representatives on February 27 would provide $12.7 … in unrestricted aid to New York State, according to the House Committee on Oversight and Reform, chaired by … Union $31,938,981 Utica $63,990,959 Watertown $22,953,022 White Plains $21,981,634 Yonkers $88,892,789 Source: House …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021Unified Court System Bulletin No. UCS-262
… Purpose To explain OSC’s automatic processing of the SOS adjustments. … Court Officers Association (Negotiating Unit SY) provides for retroactive increases to the Senior Officer Series … 2014 09/25/2014 07/25/2018 Administration 7 Lag 2015 03/26/2015 07/25/2018 Administration 7 Lag 2016 04/07/2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-262-retroactive-adjustment-senior-officer-series-differential-sosState Comptroller DiNapoli Releases Audits
… and Development (HPD): Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (2017-N-5) Auditors examined $6.1 million in contract payments to 11 vendors and $4.6 million … related fringe benefit costs. Auditors also found YAI did not maintain supporting documentation for another $28,553 …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsFare Evasion
… Objectives To determine whether New York City Transit (Transit) and the Metropolitan Transportation Authority (MTA) Bus Company (MTA Bus) reported accurate estimates of revenue …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionOpinion 2003-6
… criteria in section 150(1) of the Town Law, are subject to taxation for the operation and maintenance of the town … its own qualifying police department are not subject to taxation for town charges attributable to the operation and maintenance of the town police …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6