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Compliance With State Arts Education Requirements (Follow-Up)
… was issued February 28, 2014, examined whether New York City Deparment of Education (DoE) students (in the 2011 … there was a material risk that students throughout the NYC public high school system might not have obtained a … Other Related Audit/Report of Interest New York City Department of Education: Compliance With State Arts …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followControls Over Computers (Follow-Up)
… 2010-N-7). Background The New York City Department of Environmental Conservation is responsible for the protection of the environmental health, welfare, and natural … to provide information on any actions that are planned to address the unresolved issues discussed in this review. …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followBusiness Services Center Shared Services
… Purpose To determine whether implementation of the Business Services Center has improved the consistency, efficiency, and … Efficiency (SAGE) Commission, established the Business Services Center (Center) within the Office of General Services (OGS) as a centralized office for processing Human …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesTravel Advisory No. 18
… types and descriptions: Misc. Taxable Travel Expenses Noon Day Meals (for DOT only) Out-of-State Taxes and Charges for … PerDiem-Unrecpted Extra Brkfast PerDiem-Unrecpted Extra Dinner Categorized the section’s layout to assist with …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsFare Evasion (Follow-Up)
… included in our initial audit report, Fare Evasion ( 2019-S-7 ). Background The Metropolitan Transportation … that it lost more than $300 million to fare evasion in 2019. We found that certain aspects of the Transit system …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followState Agencies Bulletin No. 2358
… Background: Pursuant to the New York State Fiscal Year 2026 Enacted Budget, Judiciary Law Section 519 has been … Code JUR in the amount of $72/day (or the amount an employee would have received if they worked that day, if less … undeliverable due to the agency’s inability to locate the employee, the agency should follow the Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensationState Agencies Bulletin No. 2236
… for employee housing and/or meals using Deduction Code 401 (Taxable Maintenance) or 402 (Non-Taxable Maintenance) … regulations on employer provided lodging, specifically the conditions for excluding the value of employer provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2156
… for employee housing and/or meals using Deduction Code 401 (Taxable Maintenance) or 402 (Non-Taxable Maintenance) … regulations on employer provided lodging, specifically the conditions for excluding the value of employer provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2197
… of the new chargeback process for direct-mailed 2023 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2023 form W-2 for employees, an agency chargeback journal must be … the postage costs for the mailing of their employees' 2023 Form W-2 Wage and Tax Statements. Agencies incur mailing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackElementary and Secondary Education – 2023 Financial Condition Report
… 2022- 23. Schools also received $4.2 billion of temporary funding from COVID-19 assistance programs, including $2.2 … SFY 2022-23, the $4.2 billion of federal COVID-19 recovery funding disbursed to New York school districts was equal to 13.9 percent of State school aid funding for the same period. New York State Ranks Highest in …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationTruxton Fire District – Board Oversight (2022M-123)
… whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did … of District financial activities and did not complete mandatory fiscal oversight training. The Board did not: …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Tioga Fire District – Board Oversight (2022M-170)
… activities and did not complete mandatory fiscal oversight training. Had Board members attended the mandatory fire district commissioners’ training, they would have better positioned themselves to … policy, as required. Audit and approve all claims prior to payment. Ensure the Treasurer filed the District’s required …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Rhinecliff Fire District – Board Oversight (2024M-154)
… District’s required Annual Financial Reports (AFR) were filed for the past 15 years. The 2009 AFR is almost 6,000 … audit is performed and the required AFRs are properly filed. Complete mandatory fiscal oversight training. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154South Country Central School District – Enhanced Budget Review (B26-7-4)
… Review The objective of the review was to provide an independent evaluation of the adopted budgets for the 2024-25 … interested stakeholders requested our Office provide an independent review of the District’s finances. As a result, … The objective of the review was to provide an independent evaluation of the adopted budgets for 202425 and …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4Eastport Fire District – Procurement (2025M-50)
… that services are procured in the most economical way, in the best interests of the taxpayers. In addition, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50State Police Bulletin No. SP-130
… 62 shall receive Expertise Pay in the amount of twelve hundred dollars ($1,200) annually. To be eligible for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-130-2010-state-police-expertise-payNorth Creek Fire District – Board Oversight (2025M-86)
… [read complete report – pdf] Audit Objective Did the North Creek Fire District … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Scarborough Fire District – Board Oversight (2025M-117)
… operations? Audit Period January 1, 2024 – February 28, 2025 We extended the audit period back to January 1, 2019 and forward to October 31, 2025, to review the timeliness of required Annual Financial … (GML). Develop and adopt written multiyear financial and capital plans. Ensure all Commissioners completed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Preston Fire District – Board Oversight (2025M-87)
… critical function can help maintain public trust, ensure legal compliance and prevent mismanagement, waste and fraud. … financial standing. While the District’s investments were legal, safe and liquid, investment yields could have been … 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87DiNapoli: Better Oversight Needed at Homeless Shelters
… in poor condition in prior audits by the Comptroller. At both certified and uncertified shelters, as well as hotels … not being completed on a timely basis or, in some cases, at all. Auditors identified discrepancies between the list of … Shelters Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-shelters