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Pine Bush Central School District – IT Asset Management (S9-22-21)
… District inventory records are complete and include the detail necessary to adequately track and locate IT assets. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Sullivan County – County Jail Operations (2013M-33)
… of Audit The purpose of our audit was to examine County jail operations and related costs for the period January 1, … In addition, the County reported a net cost to operate the jail of $10.5 million for the 2011 fiscal year, or 5.5 … 2011. Every county in NYS is required by law to maintain a jail. The County’s jail was constructed in 1909 with 37 cells …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… audit charter school school district cash collections …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… and did not always deposit funds in a timely manner and sign school deposit forms. The Board did not appoint a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraTuckahoe Union Free School District – Overtime (2023M-53)
… owed by a district, annually to the State, for its share of the cost of future employee retirement benefits. District officials: … and procedures for overtime. Overpaid 15 employees a total of $4,432 for overtime due to lack of adequate review of time …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Town of Cortlandville - Improving Private Property (2018M-219)
… to improve and maintain a Board member’s property with no lease agreement in place. Key Recommendation Consider the …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… complete report - pdf] Audit Objective Determine whether the Herkimer County Industrial Development Agency (HCIDA) … properly approved and monitored projects. Key Findings The Board and officials did not properly approve and monitor projects. Therefore, the Board could not effectively evaluate projects or hold …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectComptroller DiNapoli Releases School Audits
… his office completed audits of the Akron Central School District , Duanesburg Central School District , Genesee Valley Central School District , Iroquois Central School District , Moriah Central … Genesee Valley CSD Iroquois CSD Moriah CSD Newark School District Pub Library New Hyde ParkGarden City Park Union Free …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1Village of North Haven – Collections (2024M-99)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Olean City School District – Reserve Funds (2022M-187)
… general fund reserve funds totaling $10.9 million but did not use the reserve funds and could not demonstrate that … or transparently fund reserves. Take appropriate action to address overfunded reserves. Funding reserves at levels … an undue burden on taxpayers and withholds funds that may have been used in a more beneficial way. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185State Agencies Bulletin No. 1372
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1372-council-82-dues-and-agency-shop-fee-increaseAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program (2018-D-2)
The New York State Health Insurance Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation's largest...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18d2.pdfExamination of Sunset LG Realty, LLC
We examined more than $5,000 in select bonuses that Sunset LG Realty, LLC (Sunset) paid, and requested reimbursement for, in 2016 under contract L120019 with SU
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-10-30.pdfReport on the State Fiscal Year 2019-20 Executive Budget, February 2019
State tax revenues in December and January fell far short of earlier projections, making the process of adopting the new State budget more difficult than in the
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2019-20.pdfTuition Assistance Program – CUNY York College
… college within the City University of New York (CUNY). It was founded in 1966 and is located on a 50-acre campus in … aid awards. Incorrect certifications include four students who received awards but did not meet the requirements for …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeTown of Rutland – Water and Sewer Charges (2025M-30)
… Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in … written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Village of Hobart - Board Oversight (2018M-88)
… taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received … as a result of 59 contracts totaling $2,398 between the store and the Village during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Greece Public Library – Information Technology (2017M-130)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s information …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s transportation … The Lockport City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-and