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Community College Safety Reporting (2015-MS-2)
… information about college safety policies, procedures and crime statistics. Colleges must disclose statistics for … colleges must maintain and make publicly available a daily crime log and must submit crime statistics to the United States Department of Education …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2State Comptroller DiNapoli Releases School District Audits
… Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. Also, officials did not … 2016-17 through 2019-20 annual financial reports, state aid claim forms and independent audit reports in a timely manner, delaying scheduled state aid payments ranging from $49,607 to $345,221. Find out how …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… Company’s financial activities to the Board at the annual meeting. Ensure sufficient documentation, such as receipts … signing an abstract or a motion in the monthly Board meeting minutes that specifies the claims approved for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mPort Jefferson Union Free School District – Information Technology (2014M-039)
… August 31, 2013. Background The Port Jefferson Union Free School District is located in Suffolk County, has … Port Jefferson Union Free School District Information Technology 2014M039 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… the payroll process by reviewing and certifying the final payrolls. However, the Superintendent’s reviews were not … Additionally, the Superintendent did not always sign payrolls to indicate that she had reviewed them. District … be completed and records to be maintained for processing payrolls and maintaining leave records. Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Emerging Manager Program
… The Emerging Manager Program of the New York State Common Retirement Fund (the … or with the assistance of managers of managers or program partners, in separately managed accounts or commingled funds. Program partners assist in the timely deployment of capital, …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerBenefit Eligibility Assessment Process
… public assistance benefit eligibility assessment process is in compliance with applicable policies and procedures, and … and Disability Assistance's (OTDA) Fair Hearing process is used only as necessary. Background OTDA oversees the … administered by counties and local governments. HRA is responsible for administering these public programs in New …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processDiNapoli: Unsafe Conditions, Questionable Spending Found at Affordable NYC Housing Complexes
… housing complexes show a need for greater oversight of the Mitchell-Lama program by the New York City Department of Housing Preservation and … safe and clean affordable housing,” DiNapoli said. “The conditions identified in this audit are unacceptable. The … housing complexes show a need for greater oversight of the MitchellLama program by the New York City Department of …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-unsafe-conditions-questionable-spending-found-affordable-nyc-housing-complexesDiNapoli Statement on the MTA's July Financial Plan
… since September 2021 : the MTA is facing major risks to its operating revenue streams as costs continue to rise, … with the bonds. The Authority also took a step forward on congestion pricing naming its traffic mobility review … of service are good steps forward, but the MTA must show how it intends to use this information to keep the public …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planContract Advisory No. 16
… State agencies must require State contractors providing consultant services to report annually on employment … and the Department of Civil Service (DCS). The State Consultant Services Contractor's Annual Employment Report ( … is being entered, including the contract number. For consultant service agreements that were issued from an OGS …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… audit was to evaluate the District’s financial condition and determine if District officials established effective … District’s budgeted general fund expenditures for the 2012-13 fiscal year are approximately $17 million. Key Findings From fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… Purpose The purpose of this performance audit is to determine whether the Workers’ Compensation Board … 2013. Background The primary responsibility of the Board is to ensure that employees who are unable to work due to … The Board has adequate procedures in place ensure that it accurately identifies and reports its assessable expenses …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Oversight of Construction Management Contracts (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Oversight of Construction Management Contracts Report 2020S43
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followFederal Employment Loss in NY in 2025 – Federal Funding and New York
… steady between 113,000 and 117,000 since 2013. 1 In 2025 this stability was interrupted with a significant … 8,500 federal government jobs between January and December 2025, a decline of 7.3 percent. The sharpest decline occurred starting in October 2025, which marked the beginning of federal fiscal year …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employment-loss-ny-2025Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over financial operations for the period January 1, 2011, to February 28, 2013. Background The District is a district … the Treasurer was unaware of where she is authorized to deposit District funds due to the lack of an investment …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialWest Seneca Fire District #6 – Financial Management (2013M-14)
… January 1, 2009, through November 28, 2012. Background The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from the Town of West Seneca and the County of Erie in which it is located. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… of arrangement is usually indicative of an independent contractor relationship. Requests for payment are submitted … must be engaged as an employee, not an independent contractor. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43City of North Tonawanda – Financial Operations (2012M-203)
City of North Tonawanda Financial Operations 2012M203
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Cayuga County – County Bridge Maintenance (S9-13-4)
… The County’s budgeted expenditures totaled $134 million in 2012. The County Highway Department is responsible for the … Department’s operating budget was $10.3 million for the 2012 fiscal year. The Department is responsible for the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Length of Service Award Programs (2014-MS-1)
… accurately for the period January 1, 2012 through March 31, 2014. Background Fire districts and municipalities … that sponsors a LOSAP is required to establish a point system that complies with New York State General Municipal Law (GML). The point system specifies how points toward LOSAP service credit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1