Search
Public Safety – 2022 Financial Condition Report
… 4.4 percent in 2021 after a 45.8 percent jump in 2020); Rape (up 10 percent after a 15.8 percent decrease in 2020); …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyMillbrook Central School District – Information Technology – User Accounts (2021M-48)
… (District) officials established adequate controls over user accounts in order to prevent unauthorized access, use … did not establish adequate controls over the District’s user accounts to prevent unauthorized use, access and loss. … did not: Periodically review and disable unneeded network user accounts. 46 students were no longer enrolled but had …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsGreenburgh Central School District – Procurement (2024M-147)
… Central School District (District) officials procure time and materials contracts in a cost-efficient manner and provide oversight of awarded contracts? Audit Period July … periodically seek competition for certain goods and services which are anticipated by the district on an as …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… to that effect. District officials generally agreed with our findings and their response is included in Appendix … Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… detail which water outlets they exempted from sampling and how they would be secured against use. Because there is no …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June … or properly exempted by District officials for Cycle Two. This occurred because District officials did not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… detailed which water outlets they exempted from sampling, how they would be secured against use, and what remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 207 of the 567 (37 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andTown of Sidney – Budget Review (B4-16-13)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13Opinion 2001-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (discretion in crediting points under a service award program) VOLUNTEER FIREFIGHTERS … firefighter with a year of firefighting service; (2) A program sponsor may not require participation in a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Village of Washingtonville – Budget Review (B24-6-1)
… liquidate the accumulated (actual) deficits in the general fund, water fund, sewer fund and capital projects fund as of … budgets must be submitted to the Office of the New York State Comptroller for examination and recommendations. Key … of $3.4 million, employee benefits of $1.8 million, retirement expenditures of $675,000 and debt service of …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Arlington Fire District – Station Number 5 Renovation (2022M-54)
Determine whether Arlington Fire District District officials used competitive methods to renovate Arlington Station 5 and appropriately disclosed interests in leasehold agreements
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54State Agencies Bulletin No. 734
… of 2007 which implements the agreement between New York State and Council 82 provided for salary increases and … Bargaining Unit: 31 Salary Plan: SES All subsequent rows on the Position Data page will be updated inserting the above … Bargaining Unit: 61 Salary Plan: SEC All subsequent rows on the Position Data page will be updated inserting the above …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61Oversight of Pupil Transportation Services (Follow-Up)
… training and safety technique requirements for school bus drivers and school bus safety training instructors and make rules and … District to certify to the Department that its school bus drivers have successfully completed the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followDiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… State agencies were late 61 percent of the time in approving contracts with not-for-profit providers … reporting contracts as late as 90 to 100 percent of the time, according to a report released today by State … In addition, some agencies were late 100 percent of the time, including the Education Department, the Department for …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateXI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… A Third Party Contract is one in which a state agency enters into a contract with another entity (the “State Contractor”) where … A Third Party Contract is one in which a state agency enters into a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… which water outlets they exempted from sampling and how they would be secured against use, and what remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15State Comptroller DiNapoli and Commission on Independent Colleges and Universities President Brabham Op-Ed: When Federal Policy Undermines College Access, New York Pays the Price
… who earn too much to qualify for maximum grant aid but too little to afford college without borrowing. The new limits …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-and-commission-independent-colleges-and-universities-president-brabham-opState Agencies Bulletin No. 2382
… mailing will be asked to fill out the request and return it to OSC for inclusion on the Special Wage Payment report to … be submitted to SSA after the close of the 2025 tax year. It is important that agencies ensure the New York Retiree … in a separate check or Direct Deposit regardless of when it is paid. The payment will be issued with the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2382-new-april-2025-managementconfidential-mc-longevity-service-payment-lgsCity of New Rochelle - Elevator Inspections (2018M-62)
… action. Appendix B includes our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62