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Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… public benefit corporation created under New York State General Municipal Law. The IDA is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… Thomas P. DiNapoli released the following statement today in response to the Metropolitan Transportation Authority’s … infusion of federal funds, the region faces service cuts in 2021 that would change public transit as we know it. It’s … to get through 2020 and saddling it with even more debt in the coming years. “The severe service cuts the MTA has …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itVillage of Endicott – Budget Review (B4-14-7)
… projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and … told us they recognized the deficits and planned to raise water and sewer rates to make up the difference. The …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Richmondville – Disbursements (2012M-178)
… all employees had the wrong amounts withheld for health insurance. In addition, 447 checks totaling approximately … all employees are paid at documented Board-approved pay rates and that withholdings are accurate. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… do not presently have sufficient resources to repay the full amount of these interfund loans without affecting their …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Town of Cortlandville – Fuel Purchases (2012M-171)
… that the Town paid the lowest price compared to available State and County contract prices. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Charter School of Educational Excellence – Information Technology (2023M-174)
… of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and … Board and officials did not adequately secure student data to help protect it from unauthorized access or develop an IT … result, there was an increased risk of unauthorized access to student personal, private and sensitive information (PPSI) …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Town of Hurley – Transfer Station Collections (2024M-132)
… for collections not to be properly accounted for and even lost, stolen or misappropriated without detection. For …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… However, District officials did not develop procedures to ensure: Tax certiorari judgments were adequately … of the District’s tax certiorari reserve funds provided to the Board contained all information required by District … records and reporting, the Board and District officials have no assurance that the amount in the tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Village of Lake George – Records and Reports (2024M-82)
… Key Findings The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) did not properly fulfill … Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable … 4-408 or ensure the accuracy of the AFR filed with the Office of the State Comptroller (OSC). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… ID Request of this Chapter for more information), and disregarded entity (see Section 3.B – Registering a Disregarded Entity of this Chapter for more information). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationOpinion 92-43
… AND HIGHWAYS -- Highway Supplies and Equipment (necessity to obtain prior town board approval for purchases of); … SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (necessity to obtain prior town board approval for purchases); … and procedures) TOWN BOARD -- Powers and Duties (authority to require prior board approval in procurement policies and …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Administrative Hearings
… (Return to Top) Medical Cases NYSLRS will provide the medical records underlying the Retirement System’s … records by the due date. NYSLRS may send any additional medical records to NYSLRS' examining doctor(s) for a … Administration Bureau procedures on adjournments accepting medical records and waiving an appearance at a hearing …
https://www.osc.ny.gov/retirement/members/administrative-hearingsFocus on Facts
… of Post-Pandemic Travel (July 2024) Government & Public Administration State Contracts by the Numbers (January 2023) … Health DOH, Use, Collection and Reporting of Infection Control Data (March 2022 ) Oversight of the Early Intervention Program (February 2023 ) Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program …
https://www.osc.ny.gov/focus-onTown of Owego Fire District – Board Oversight (2013M-26)
… and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… March 12, 2015. Background The Village of Fairport Urban Renewal Agency is an independent public benefit corporation … that was established to plan and undertake urban renewal projects in the Village of Fairport. The Agency is … Village of Fairport Urban Renewal Agency Board Governance 2015M196 …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Ordinary Death Benefit – Special 20- and 25-Year Plans
… you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … last date you were receiving earnings, on an authorized medical leave of absence or receiving workers’ compensation …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitTravel Advisory No. 2
… of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual Guidance : In … residence) must be designated in the best interest of the State and not for the convenience of an employee or to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelTown of Sheridan – Shared Services Costs (2023M-74)
… and the operating group Chadwick Bay Intermunicipal Water Works (CBI). Because the Board did not monitor the IMA’s … rent. Take appropriate measures when conveying real property to help ensure the conveyance is in the best …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Village of Islandia – Overtime (2023M-121)
… During our audit period, the Village paid eight employees a total of $149,964 in overtime that was not properly … of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent … he claimed to have in support of his overtime pay. The Building Inspector approved his own overtime that totaled …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121