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Somers Central School District – User Accounts and Software Updates (2021M-153)
… adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss. Key … adequate controls over user accounts and software updates to help prevent against unauthorized use, access and loss. … IT control weaknesses were communicated confidentially to officials. In addition, officials did not: Periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… Objective To determine the extent of implementation of the four … residents and provides support, supervision, and guidance to local departments of social services (Local Districts), … of the State. Local Districts' annual claims submission to OTDA for homeless housing was $2 billion or more for …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followOpinion 95-18
… discussed in the opinion. CEMETERIES -- Fees (authority to impose one-time maintenance fee in connection with … cemetery) VILLAGES -- Powers and Duties (authority to impose one-time maintenance fee in connection with … may, by local law, impose a one-time maintenance fee to be paid at the time of purchase of each burial lot in a …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Unified Court System Bulletin No. UCS-350
… of the April 2025 Location Pay, Location Pay Mid-Hudson and Senior Officer Series Differential Increases. Affected … Association 87 Management/Confidential 86 Unrepresented and Benefits Ineligible Employees 88 New York City Judicial … between the Unified Court System of the State of New York and the affected bargaining units (DR, F8, G9, SA, SD, SG, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increasesOversight of Certified Homeless Shelter Food Services
… Purpose To determine whether the Office of Temporary and Disability … May 10, 2018. Background Shelter operators are required to provide meals that are balanced, nutritious, and adequate in amount to meet the dietary needs of residents. Such meals should be … To determine whether the Office of Temporary and Disability …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesDiNapoli Releases Climate Action Plan
… Thomas P. DiNapoli today released a Climate Action Plan to protect and invest the assets of the $210 billion New York … Fund (Fund). The plan lays out a path for the Fund to further address climate risk in its portfolio. Subject to fiduciary analysis, the Fund may divest from companies …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planXI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… of this section is to describe the available methods for creating auto-sourced POs and to explain the process for each. For online agencies, there are three situations in which the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersNew Yorkers in Need: The Housing Insecurity Crisis
… homes are places of security and rest, and offer us space for quiet contemplation, shared joys with loved ones and … home has long been described as “The American Dream.” Yet for too many Americans, finding and keeping an adequate and … with economic, social, physical and mental health impacts. For almost 3 million New Yorkers, housing costs constitute …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisNorth Greenbush Common School District – Claims Auditing (2022M-112)
… were supported, appropriate and audited and approved prior to payment. Key Findings While claims were supported and for … and have initiated, or indicated they planned to initiate corrective action. … were supported appropriate and audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… ( 2020-S-29 ). About the Program The MTA is responsible for developing and implementing a unified mass transportation policy for New York City and Dutchess, Nassau, Orange, Putnum, … Long Island. LIRR’s Engineering Department is responsible for the design, construction, maintenance, and rehabilitation …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followLocal Government Ethics
… Session 2015-2016: A.7669 (Magnarelli) – Relates to conflicts of interest of municipal officers and employers; … Relates to conflicts of interest of municipal officers and employers …
https://www.osc.ny.gov/legislation/local-government-ethics-0Deposit Central School District - Financial Condition (2018M-204)
… Objective Determine whether District officials took action to effectively manage the financial condition of the general … Key Findings District officials have: Implemented measures to contain costs in the general fund. Over the last three … revenues have increased 5 percent. Not implemented plans to improve operating results in the cafeteria fund. It has …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Cortland County - Financial Management and Reporting (2019M-162)
… had accurate and complete financial information with which to manage operations. Key Findings The Legislature failed to adequately oversee the County’s finances. The Legislature: Failed to address extended vacancies in key financial positions. … had accurate and complete financial information with which to manage operations …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… plan that is periodically evaluated, updated as necessary, and disseminated to appropriate District personnel. Key Findings The Board and District officials have not developed and adopted a comprehensive written IT contingency plan. The … plan that is periodically evaluated updated as necessary and disseminated to appropriate District personnel …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… (Supervisor) maintain complete, accurate, and up-to-date accounting records and reports to allow the Town Board (Board) to properly manage the Town’s financial operations? Audit … a result the Board lacked reliable information necessary to manage the Towns financial operations …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive … and travel agency fees. As part of a statewide initiative to determine whether the use of travel money by selected …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… Purpose To determine the extent of implementation of the three … and Emergency Services (Division) awarded contracts to entities that met eligibility requirements and provided … Statewide Interoperable Communications Grant (SICG) awards to ensure grant funds were allocated and spent for intended …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… goods and services and audited and approved claims prior to payment. Key Findings The Board and District officials did … not ensure claims were properly audited and approved prior to payment. District officials did not comply with … and that a proper claims audit is conducted prior to paying claims. Provide oversight of the claims auditor and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mOpinion 91-38
… the political subdivision must also return an amount equal to the deposit for one of the additional sets of plans and … the political subdivision must return an amount equal to the deposit for one set of plans and specifications less … by General Municipal Law, §102, must be returned by a city to unsuccessful bidders and non bidders. General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… Purpose To determine the implementation status of the 14 … which provides a wide range of health care services to individuals who are economically disadvantaged and/or have … Health (NYSOH) as a new online marketplace for individuals to obtain health insurance coverage, including Medicaid. …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-follow