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Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… County Industrial Development Agency (CCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid in accordance …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringMoravia Central School District – Lead Testing and Reporting (S9-25-2)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Germantown Central School District – Lead Testing and Reporting (S9-25-3)
District officials did not properly identify report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health DOH regulations3 We determined 63 of the 146 43 percent water outlets we identified that studen
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… complete report - pdf] Audit Objective Determine whether District officials purchased goods and services in accordance with Board policy and applicable … whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditPreferred Source Contracting (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Preferred Source Contracting … and oversight of NYSID and for ensuring NYSID is in compliance with all applicable regulations. Our original … little assurance that NYSID was awarding contracts in a manner that best meets the purpose of the program as …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followState Agencies Bulletin No. 1643
… equal to 25 Year Longevity Step 0008 Any of the Increment Codes Listed Above – based on the new salary and status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1643-april-2018-security-performance-advancesState Agencies Bulletin No. 1468
… equal to 25 Year Longevity Step 0008 Any of the Increment Codes Listed Above – based on the new salary and status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1468-april-2016-security-performance-advancesState Agencies Bulletin No. 1555
To inform agencies of OSCs automatic processing of the April 2017 Security Performance Advances and provide instructions for payments not processed automatical
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1555-april-2017-security-performance-advancesState Agencies Bulletin No. 809
… Employees who are members of the ORP and have the Retirement Plan Type of 7Z (TIAA/CREF) with ten (10) or more … the mandatory employee contribution for members in the Optional Retirement Program (ORP) who have ten (10) or more years of membership …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/809-elimination-mandatory-employee-contribution-members-optional-retirementXVI.3.K Interim Reporting – XVI. Financial Reporting
… Policy References: National Council on Governmental Accounting (NCGA) Statement 1 GASB … State Comptroller to prepare certain financial statements on an interim basis. Process and Document Preparation: … that will be prepared. Prior Period Adjustment - The effect of a change in an accounting estimate will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingTown of Canton - Compensation and Benefits (2018M-159)
… - pdf] Audit Objective Determine whether compensation and benefits were paid in accordance with the collective … amounts. Key Findings The Supervisor re-allocated and collected additional salaries for bookkeeping duties … 2017, he reimbursed the Town for these extra payments and the Town paid $58,858 to the Supervisor’s wife for …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159State Agencies Bulletin No. 1110
… Performance Advance amounts will be based on the 2011 Salary Schedule. Eligibility Criteria Performance Advance … using Action/Reason PAY/CSL , as appropriate. Automatic Retroactive Processing OSC will automatically calculate … payments resulting from the April 2011 Performance Advance increases. For eligible employees who have worked in more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1110-retroactive-april-2011-performance-advances-graded-and-ns-employeesOpinion 89-64
… terms, including price, in the public interest. This is in reply to your inquiry concerning a village which … 11 Opns St Comp, 1955, p 39; see also Davies v Mayor , 83 NY 207). In the absence of a statutory procedure for determining what a municipality may pay to purchase real property, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64State Agencies Bulletin No. 2269
… agencies of OSC’s automatic processing of the October 2024 PEF Performance Advances and provide instructions for … PEF employees. Payments will be based on the 04/01/2024 Salary Schedule (currently in effect). Employees in … Law Section 355-a (13). Effective Dates: The October 2024 PEF Performance Advances will be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2269-october-2024-public-employees-federation-pef-performance-advancesEast Aurora Union Free School District - Procurement (2023M-125)
… District (District) officials procured goods and services in a competitive manner. Key Findings The Board of … Did not request proposals within the last five years for 43 professional service contracts (91 percent of tested … retain documentation to demonstrate quotes were obtained for 48 purchase and public works contracts (100 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Assessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018
… in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the four State Fiscal Years …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleTown of Perth – Conflict of Interest (2024M-142)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest … disbursements. Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. Therefore, the Board member had a prohibited …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Opinion 2006-9
… governing board of a town improvement district may sell all or any part of the property and facilities of the … electors of the district voting thereon ( id.). If all of the property or facilities of the district is to be … p 396). Section 198(12)(b) expressly provides that, if all or any part of the property and facilities of the town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9DiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… The New York City Administration for Children Services (ACS) must improve its oversight and monitoring of youth … to re-enter society and have hope for a better future.” ACS oversees Horizon Juvenile Center in the Bronx and Crossroads Juvenile Center in Brooklyn. ACS is responsible for admitted youths’ safety, medical, …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youth