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Administration of Non-Competitive and Limited-Competition Contracts
… Purpose To determine whether the Administration for Children's … ended June 30, 2013. Background The mission of ACS is to protect and promote the safety and well-being of New York … ACS contracts with various community-based organizations to operate many of its programs. ACS is required to comply …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsSelected Aspects of Discretionary Spending
… Purpose To determine whether the Rochester-Genesee Regional … and properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Rochester-Genesee Regional … Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Enforcement of Commission Orders and Other Agreements
… Objective To determine whether the Public Service Commission … performance plans) and uses its enforcement power to hold utilities accountable when the terms and conditions … of Public Service (Department), the Commission works to ensure affordable, safe, secure, and reliable access to …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsCourse Offerings (Follow-Up)
… Objective To determine the extent of implementation of the seven … toward a bachelor’s degree do not graduate within four to six years of first-time enrollment. Based on CUNY data, … CUNY students receiving financial aid generally have to maintain certain eligibility requirements to continue …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followProblem Gambling Treatment Program
… Purpose To determine whether the Office of Alcoholism and Substance … the HOPEline for problem gambling treatment are referred to the nearest OASAS outpatient program and to Gamblers Anonymous. Key Findings OASAS has not conducted a … To determine whether the Office of Alcoholism and Substance …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programSelected Aspects of Capital Program Project Management
… Objectives To determine if Metropolitan Transportation Authority (MTA) – … process that its employees and contractors are required to follow; and whether that process was followed and was … successful in managing scope, time, quality, and budget to the satisfaction of stakeholders. The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementOther Bulletin No. 52
… Purpose To inform the agency of OSC’s automatic processing of the … new codes for the following new data elements with respect to the employees and their positions: A new Bargaining Unit … the above information. The Action Date will change to the date the process is run. Job Data For incumbents of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-52-new-bargaining-unit-code-benefit-program-and-earningsState Agencies Bulletin No. 2347
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 … Summer Session in 2025 are affected. Background: Pursuant to CSL Article 8, Title B, Sec 136.2, a teacher working … additional compensation at an hourly rate of pay equal to his/her regular rate of pay when work is performed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2347-procedures-processing-2025-summer-session-payments-institution-teachersSUNY Bulletin No. SU-377
… Purpose: The purpose of this bulletin is to notify agencies of the new voluntary deduction code for … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox … The purpose of this bulletin is to notify agencies of the new voluntary deduction code for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-377-new-voluntary-insurance-deduction-code-508-employeesArchived Publications
… Documents linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being maintained for historical … District Fiscal Stress Results: School Years 2012-13 to 2014-15 - 1/28/2016 Three Years of the Fiscal Stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsCity of Johnstown – Financial Management (2020M-134)
… financial operations. As a result, the City could lose out on significant revenue. Key Recommendations Maintain adequate … to our findings and recommendations within 30 days of the exit conference, but they did not respond. …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Briarcliff Manor Union Free School District - Procurement (2020M-173)
… District (District) officials used a competitive process to procure goods and services. Key Findings District officials generally used a competitive process to procure goods and services. However, they did not … found that District officials used a competitive process to procure the goods and services. While District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Town of Allen – Claims Audit (2024M-123)
… Board (Board) properly audited and approved claims prior to payment. Key Findings The Board did not properly audit and approve all claims prior to payment. As a result, there was an increased risk that … did not contain sufficient supporting documentation to verify that the purchases were properly authorized by an …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Rensselaer City School District – Medicaid Reimbursements (2024M-42)
… (District) officials claimed Medicaid reimbursements to which the District was entitled. Key Findings District … submit claims for all Medicaid-eligible services provided to Medicaid-eligible students and did not correct and … claims. The District also lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42Corning City School District – Claims Auditing (2023M-105)
… claims auditor properly audited and approved claims prior to payment. Key Findings The District’s claims auditor did not properly audit and approve all claims prior to payment. We reviewed 100 claims totaling approximately … 43 claims totaling approximately $16.1 million paid to GST BOCES. This compromised the claims auditor’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Unified Court System Bulletin No. UCS-104
… Purpose To notify the Unified Court System of the modified … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. To obtain authorization forms or information about … To notify the Unified Court System of the modified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-104-change-eligibility-ing-reliastar-life-insurance-company-newDepartment of Transportation Bulletin No. DOT-41
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2022 Shift … of Transportation are affected. Background Pursuant to Article 51 of the 2021-2026 Operational Services Unit … Services Employees Association (CSEA), employees assigned to winter maintenance shifts which require them to change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-41-2022-shift-lump-sum-payment-winter-maintenance-seasonCity of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Deposit Central School District - Financial Condition (2018M-204)
… Objective Determine whether District officials took action to effectively manage the financial condition of the general … Key Findings District officials have: Implemented measures to contain costs in the general fund. Over the last three … revenues have increased 5 percent. Not implemented plans to improve operating results in the cafeteria fund. It has …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Town of Chili - Financial Management and Cash Receipts (2019M-167)
… [read complete report - pdf] Audit Objective To determine whether the Board and Town officials adopted … budgets and effectively managed fund balance and reserves. To determine whether Town departments were properly … policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167