Search
Hartford Central School District – Cafeteria Collections (2018M-10)
… whether cafeteria collections were properly recorded and deposited intact and in a timely manner for the period July 1, 2016 through … the Towns of Argyle, Fort Ann, Granville, Hartford, Hebron and Kingsbury in Washington County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Clinton Central School District – Payroll (2017M-252)
… Background The Clinton Central School District is located in the Towns of Kirkland, Marshall, New Hartford, Paris, Vernon, Westmoreland and Whitestown, in Oneida County. The District, which has approximately 1,285 … of his review of their hours worked and did not preapprove in writing overtime to be worked. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Lyons Central School District – Multiyear Planning (2015M-337)
… our audit was to review the District’s multiyear planning for the period July 1, 2014 through November 3, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $20.3 … District officials have not formalized plans or criteria for specific reserves. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337North Bellmore Union Free School District – Financial Condition (2014M-47)
… of July 1, 2012 through June 30, 2013. Background The North Bellmore Union Free School District is located in the … North Bellmore Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… period July 1, 2013 through April 17, 2015. Background The Cherry Valley-Springfield Central School District is located in the Towns of Cherry Valley, Middlefield, Roseboom and Springfield in … Cherry ValleySpringfield Central School District School Lunch …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsVillage of Schaghticoke – Board Oversight (2023M-78)
… Determine whether the Village of Schaghticoke Village Board Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Hadley-Luzerne Central School District - Financial Management (2018M-103)
… million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The … a plan for the use of excess unrestricted fund balance in the general fund. Review reserves to determine if amounts … and ensure a plan for reserves is prepared and submitted in accordance with District policy. Officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Multiple Dwelling Property Inspections (2018-MS-1)
… corrected. Key Findings Inspections of multiple dwelling (MD) properties were not always performed, as required. … Schenectady and Lackawanna had limited or nonexistent MD inspection programs and Utica did not have a feasible … resolved. Key Recommendations Develop and institute basic MD inspection program procedures to ensure: All MD properties …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Town of Brandon - Financial Condition (2019M-239)
Determine whether Town officials effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Town of Chester – Property Tax Exemptions (2016M-325)
… purpose of our audit was to review the Town’s property tax exemption process for the period January 1, 2015 through … purpose of our audit was to review the Towns property tax exemption process for the period January 1 2015 through …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Other Bulletin No. 85
… the State University Construction Fund with instructions for processing the October 2025 SCF CSEA LLS payment. Affected Employees: Employees in … State University Construction Fund and CSEA which provides for payment of the 2025 Longevity Payment in October 2025 as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-85-october-2025-state-university-construction-fund-scf-civilOpinion 2010-1
… the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands (use of park trust moneys to fund the purchase of … You ask whether monies held in a park land trust fund pursuant to Village Law 7730 may be …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… parcel to be dedicated for park or recreation use) VILLAGE LAW § 7-730 (4): If a village purchases a parcel of property, … uses, the village may use park trust fund monies to pay that part of the purchase price attributable to the … monies held in a park land trust fund pursuant to Village Law § 7-730 may be expended to pay that part of the purchase …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1XII.6.A Paying Another State Agency – XII. Expenditures
… with Special Use Vendor IDs as well as the Centralized Customer ID for Business Units to use when processing transactions … Billing Business Unit is the agency supplying the good or service and the Customer Business Unit is the agency paying …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyDiNapoli: Tax Breaks From IDAs Continue to Climb
… Report on New York's Industrial Development Agencies ," go to: … A Map of 2015 IDA Data by Region is also available, go to: … To read the Comptroller's IDA reform legislation , go to: …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbDiNapoli: Audits Lead to Millions of Dollars in Medicaid Savings from Drug Rebate Collections
… The state collected over $160 million in drug rebates under the state's Medicaid Drug Rebate Program after correcting problems identified by … The state collected over $160 million in drug rebates under the states Medicaid Drug Rebate Program …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-audits-lead-millions-dollars-medicaid-savings-drug-rebate-collectionsOpinion 90-63
… recognition of municipal service - dinner for volunteer library workers); (miscellaneous expenses - holiday party for … to volunteers) EDUCATION LAW, §§255(1), 259(1): A public library may sponsor a recognition dinner for volunteer library workers, but may not sponsor a party for the senior …
https://www.osc.ny.gov/legal-opinions/opinion-90-63CUNY Bulletin No. CU-803
… purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) 2024 Uniform Allowance Payment for Nursing Titles. Affected Employees: CUNY employees in … purpose of this bulletin is to provide agency instructions for processing the City University of New York CUNY 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-803-cuny-2024-uniform-allowance-payment-nursing-titlesAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Advanced Therapeutic Concepts, Inc. (ATC) on its Consolidated … To determine whether the costs reported by Advanced Therapeutic Concepts Inc on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-851
… employees. In addition, a memorandum dated September 30th, 2025 from Carmelo Batista Jr., University Executive Director … of Classified Staff Labor Relations, authorizes the 2025 Uniform Allowance Payment for Nursing Titles. Effective Dates: The 2025 Uniform Allowance Payments for Nursing Titles will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-851-cuny-2025-uniform-allowance-payment-nursing-titles