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Rockland County - Budget Review (B17-6-16)
… Purpose of Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… period July 1, 2014 through March 31, 2016. Background The Evergreen Charter School is a public school financed by local, State and federal resources that is not under the control of the … Findings School officials allowed employees to be hired and have contact with students prior to receiving fingerprint …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorWhite Plains City School District – Procurement of Professional Services (2014M-240)
… Purpose of Audit The purpose of our audit was to review the District’s process and procedures for … for professional services and did not have documentation to support why contract providers were chosen for all … The District did not have adequate documentation to support the payment of certain claims made to professional …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mTown of Liberty – Justice Court Operations (2016M-336)
… disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure … DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key … checks. Periodically review and reconcile the DMV pending tickets report to the Court records to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… Purpose of Audit The purpose of our audit was to review the Village’s police payroll and … June 1, 2012 through July 16, 2014. Background The Village of Franklinville is located in Cattaraugus County and has a … Village of Franklinville Police Payroll and Water Accountability …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262County of Rockland - Budget Review (B19-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Latham Fire Department – Length of Service Awards Program (2016M-279)
… January 1, 2015 through December 31, 2015. Background The Latham Fire Department provides fire protection services for … Latham Fire Department Length of Service Awards Program …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Cortland County - Claims Audit and Check Printing (2018M-247)
… software to enter disbursements and apply the Treasurer’s signature to checks at the time of printing, without direct supervision. The Treasurer did not control his signature during check printing. Key Recommendations The Legislature should: …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Middleburgh Central School District - Information Technology (2019M-115)
… Board and District officials adequately safeguarded data from potential abuse or loss. Key Findings District officials … Board and District officials adequately safeguarded data from potential abuse or loss …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Homeownership Rates in New York
… 65.8 percent nationally. For New York, the low percentage is driven by the high share of multi-family housing in New … Historically, homeownership rates have varied widely by race and ethnicity. As shown in Figure 4, national … Ethnicity, vol.4 no 4, pages 452-472. 15 See Don Layton, “What Will it Take to Sustainably Increase the Homeownership …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkDistribution of Utility Arrears in New York State
… July 2022 PDF Version One impact of the devastating job losses … on these liabilities. More recently, the Public Service Commission (PSC) has established a program to provide … must give customers 15 days after a final notice to make a payment, or to enter into an agreement to pay overdue bills …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateAbout the Record of Activities – Reporting Elected and Appointed Officials
… to submit an ROA? It’s been more than 180 days since the official took office, and I still haven’t received the official’s record of activities. What if an official takes a two-week vacation during the time period he or she is keeping a record of work-related …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesOpinion 88-61
… for redetermination under the Internal Revenue Code [IRC]. The IRC provides that if any document is required to be filed or … will be deemed to be the date of delivery or payment (IRC, §7502[a]). The IRC further provides that, in the case of …
https://www.osc.ny.gov/legal-opinions/opinion-88-61State Comptroller DiNapoli Releases Audits
… and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up) (2020-F-15) An audit released in … to treat ED. Of that amount, Medicaid paid $63,301 for 47 sex offenders. Medicaid also made payments of $13.5 million … million in payments were made without verifying recipient sex offender status through DOH’s system, as …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Agriculture and Markets: … recommendations, one has been fully implemented and two have been partially implemented. Office of Mental Health … Authority of the State of New York (DASNY) that could have been avoided if it had used a term contract rather than …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial … completed audited financial statements reported that as of Dec. 31, 2024, the general, water, wastewater, refuse and … board maintained unrestricted fund balances that, as of Dec. 31, 2024, were sufficient to fund more than five years …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Contract and Payment Actions in August
… for state agencies and public authorities valued at $2.8 billion and approved nearly 2 million payments worth more … Department of Corrections and Community Supervision $1.5 million with The Clocktower Hotel at the Century House LLC for training academy lodging …
https://www.osc.ny.gov/press/releases/2023/09/state-contract-and-payment-actions-augustState Contract and Payment Actions in November
… Solar Technology Inc. for portable and stationary variable messaging signs. Major Payments Approved Tax Refunds and …
https://www.osc.ny.gov/press/releases/2024/01/state-contract-and-payment-actions-novemberThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… To encourage shopping during the holiday season, Mayor de Blasio recently announced the Open Storefronts program, …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19State Agencies Bulletin No. 2062
submitting new Time Entry overtime and Preshift Briefing earnings codes for overtime and PreShift Briefing payments outline new PreShift Briefing calculation of Earnings Code PS1 explain the retroactive adjustments systematically calculated by OSC account retroactive change overtime factor
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2062-changes-calculation-overtime-and-pre-shift-briefing-eligible-employees