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Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… $248,500. The School Board (Board) contracted with a management company (Company) to provide management … oversee the School’s IT operations. The Company contracts with a managed service provider to provide IT support and … inconsistent information. The School’s written agreement with the Company did not explicitly state who was responsible …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… the Audit Area Culvert pipes are used to help aid in the proper movement of water and materials under roadways, driveways and other structures. In the Town, property owners may submit an application to the … and installation fees totaling $22,800. The Superintendent in office during the audit fieldwork was appointed on August …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Medicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… and supplies, and whether controls are in place to prevent abuse and misuse of these products. The audit covered the … have had diagnoses of BPH or PAH – elevating the risk of abuse and diversion associated with these drugs. We found …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andUnified Court System Bulletin No. UCS-274
… Attorneys Association of the City of New York SN New York State Court Officers Association SR New York State Supreme Court Officers Association SY New York State … Pay record for any of the following earnings codes on or after 04/04/2019 and while in an eligible Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-274-april-2019-increases-location-pay-location-pay-mid-hudson-andLehman College – Controls Over Bank Accounts (Follow-Up)
… issued April 21, 2016, found two accounts that were not on CUNY Central’s list that Lehman opened prior to the … were either improper (did not comply with CUNY and/or State and City policies and procedures) and/or were … levy dollars that Lehman should have turned over to the State. As of March 2015, these funds totaled over $1 million. …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followDelaware County – Assigned Counsel (2016M-384)
… Purpose of Audit The purpose of our audit was to review the County’s assigned counsel plan … (DCBA) to update the County’s assigned counsel plan when the State Office of Indigent Legal Services (OILS) …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Railroad Bridge Inspection Program (Follow-Up)
… Background Our initial audit report, which was issued on December 9, 2013, determined whether the Department properly oversaw railroads in the State to ensure they meet the bridge inspection requirements. … the Governor. The Bill, if enacted, would amend existing State laws to align railroad bridge inspection with federal …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followReal Property Tax Exemptions Administration (2017-MR-4)
… granted exemptions that lacked applications, renewal forms or supporting documentation. Assessors misclassified or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Compliance With the Clery Act (Follow-Up)
… purposes. Our initial audit report, which was issued on August 22, 2014, identified that certain SUNY colleges … among colleges. We made two recommendations to the State University of New York (SUNY) to develop strategies to … in this review. Other Related Audit/Report of Interest State University of New York: Compliance With the Cleary Act …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followTown of Butternuts – Highway Facility Capital Project (2021M-94)
… have been competitively bid in accordance with New York State General Municipal Law (GML). Obtain an RFP and … a result, a contractor used less expensive roof material on the highway garage. Ensure the required annual financial reports filed with the State Comptroller’s Office were accurate and timely. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Tupper Lake Central School District – Records and Reports (2021M-14)
… pdf ] Audit Objective Determine whether complete, accurate and timely accounting records and reports were maintained to allow Tupper Lake Central … to effectively manage the District’s financial operations and capital projects. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Orleans County – Court and Trust Funds (2024-C&T-6)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Agency Financial Reporting Package
… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … Financial System (SFS) as of the closing date specified in each area. The State's accounting and financial reporting … . AFRP Reporting Application Existing Users Log in to Online Services to get started. If you forgot your …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageOpinion 88-78
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Contract for (additional protection by … -- Financing (exemption of village from town tax for town police services) -- Police Chief (necessity for in village) … pending proposals in connection with the provision of police services in a village and a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Opinion 95-30
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … POWERS AND TRUSTS LAW, §§11-2.2 and 11-2.3: Moneys held in the custody of the chief fiscal officer or other officer … or private sources, may be invested only as prescribed in General Municipal Law, §11, except that investments of …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Unified Court System Bulletin No. UCS-338
… Pay record for any of the following earnings codes on or after 03/28/2024 and while in an eligible Bargaining … 86, 87, 88, CT LMH Location Mid-Hudson SY, 86, 87, 88, CT SOS Senior Officer Series Differential DR, F8, SY, 87 Agency … submitted in Administration Pay Period 1L. Earnings Code: SOS, LOC or LMH Effective Date: 03/28/2024 OT Eff Date: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-338-april-2024-state-new-york-unified-court-system-ucs-increasesDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… to a report on MTA’s financial outlook released today by New York State Comptroller Thomas P. DiNapoli. “The serious … “The MTA needs to come up with billions of dollars to pay for operations in the coming years and that puts greater … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenSUNY Bulletin No. SU-369
… agencies of OSC’s automatic processing of the January 2025 minimum wage increases for hourly employees and provide … = annualized equivalent). Effective Dates: The January 2025 minimum wage increase for hourly employees will be … Type Effective Date Check Date Administration 21 Lag 01/02/2025 01/29/2025 Institution 21 Extra Lag 01/02/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-369-january-2025-increase-minimum-wage-employees-stateOversight of the Title Insurance Industry
… of Financial Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope … is responsible for regulating all insurance in New York State, including title insurance. Title insurance protects … 2018 written statement to the Assembly Standing Committee on Insurance. For 2016, DFS reported $11.9 billion in net …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Gingerbread’s CFR for fiscal year 2012-13 and certain expense categories on Gingerbread’s CFRs for the two fiscal years ended June 30, 2012. Background Gingerbread is a not-for-profit organization that provides center-based (full-day, …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manual