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Cooperstown Central School District – Financial Management (2024M-65)
… Audit Objective Determine whether the Cooperstown Central School District (District) Board of Education (Board) and … Determine whether the Cooperstown Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Opinion 90-61
… -- Assessments (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments) WATER SUPPLY AND DISTRIBUTION -- Water Supply Districts … of establishing and of operating and maintaining a town water supply district must be assessed only on an ad valorem …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Fairview Fire District – Financial Operations (2024M-138)
… the information used by the Board and District officials to make financial decisions was accurate and complete. We also determined that taxpayers had limited access to financial information to help ensure they could make informed decisions relating to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Selected Aspects of the Pay for Success Program
… for Employment Opportunities (CEO) upon release (treatment group). Their outcomes are then compared with an equal number … employment services provided by CEO upon release (control group). Although not specifically referred for employment services, individuals in the control group can request and receive such services. Success is …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/selected-aspects-pay-success-programSelected Aspects of Travel Expenses
… (MTA Bus), MTA Bridges and Tunnels (B&T), Long Island Rail Road, Metro-North Railroad, and MTA Capital Construction – … directive) which states that “MTA Headquarters and each of its Constituent Agencies shall issue Agency-specific … this policy instruction for the recording and claiming of reimbursement for eligible employees travel and business …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesAudit of the Tuition Assistance Program at New York Career Institute
… Purpose To determine whether New York Career Institute complied with the Education Law and the … Assistance Program (TAP) awards. Background New York Career Institute (NYCI) is a two-year private, … To determine whether New York Career Institute complied with the Education Law and the …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteAudit of the Tuition Assistance Program at Mercy College
… more than 90 undergraduate and graduate programs. The school has approximately 10,000 students, and full-time … TAP awards totaling $23 million that were paid to the school for 5,902 students. We reviewed a sample of 50 … Audit of the Tuition Assistance Program at SBI Campus (2011-T-1) …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeAnnual Employer Contributions – Employer Contributions and Rates
… rates for the retirement plans and optional benefits you offer. Employer Contribution Rates for ERS Retirement … for the invoice due approximately 18 months later. The 2026 invoice (current year’s invoice for the payment due February 1, 2026) uses: The employees’ earnings reported to NYSLRS by …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsAudit of the Tuition Assistance Program at Plaza College
… To determine whether Plaza College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … To determine whether Plaza College complied with the Education Law and the Commissioner of Educations Rules and …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeState Agencies Bulletin No. 1725
… of Homeland Security and Emergency Services instructions for processing the 2018-2019 PEF Office of Fire Prevention … of New York and the Public Employees Federation provides for a Uniform Maintenance Allowance. Effective Date(s) The … will be calculated using the Flat Rate method (1.61135% for Yonkers residents and 0.50% for Yonkers non-residents). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1725-2018-2019-uniform-maintenance-allowance-employees-fire-protectionTown of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… former police chief’s (former chief) separation agreement and related “severance” payments were supported and accurately paid. Key Findings We determined that Town … extent possible, maintain documentation to help support and justify the decision to include a severance payment …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Message from the Comptroller – 2023 Financial Condition Report
… Fiscal Year (SFY) 2022-23 reflected continuing recovery from COVID-19 and economic growth. In this environment, State … $111.7 billion in SFY 2022-23, a decrease of $9.5 billion from the prior year caused by a $12.0 billion reduction in … It highlights major issues in programmatic areas ranging from public health to public safety, energy and the …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerTown of Ulysses - Information Technology (2021M-190)
… report - pdf] Audit Objective Determine whether Town of Ulysses (Town) officials ensured information technology … Determine whether Town of Ulysses Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… Objective Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that financial activity was … supported, and that money was safeguarded. Key Findings Department officials did not ensure that financial activity … Determine whether Copenhagen Volunteer Fire Department Inc Department officials ensured that financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… be provided and paid related claims that lack sufficient detail. Paid claims exceeded the authorized purchase order by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectTown of Minetto – Information Technology (2022M-9)
… user accounts. Adopt written procedures for user accounts or a comprehensive written IT contingency plan to minimize the risk of data loss or suffering a serious interruption of service. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… complete report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit account purchases … supported and for appropriate purposes. Key Findings City officials did not ensure all credit account purchases … Determine whether City of Cortland City officials ensured claims for credit …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Weedsport Central School District – Payroll (2021M-179)
… the Treasurer’s and his 2021-22 salaries, which resulted in their salaries being overstated by $550 and $590. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179CUNY Bulletin No. CU-681
… of the automatic salary increases: NHRP704 Mass Salary Payment Report This report identifies all employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-681-2016-2020-city-university-new-york-cuny-internationalTown of Ripley – Town Clerk Collections (2024M-139)
… recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key Findings The Clerk did … always record, deposit, remit and report all collections in a timely and accurate manner. As a result, there was an … for money to be lost or used for inappropriate purposes. In addition, the longer collections remain unremitted, the …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139