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Oversight of Student Immunization in Schools (2015-S-85), 90-Day Response
To determine if the Department of Health (DOH) and the State Education Department (SED) are following the State’s public health procedures
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s85-response.pdfOversight of Student Immunization in Schools (2015-S-85)
To determine if the Department of Health (DOH) and the State Education Department (SED) are following the State’s public health procedures
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s85.pdfService Credit for Tiers 2 through 6
NYSLRS members earn service credit for employment with participating employers and may be eligible to receive credit for previous public employment.
https://www.osc.ny.gov/files/retirement/publications/pdf/1854-service-credit.pdfGreat River Fire District – Treasurer Reports (2025M-125)
Did the Great River Fire District (District) Treasurer provide the Board of Fire Commissioners (Board) with complete and accurate financial reports?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/great-river-fire-district-2025-125.pdfAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… has control of the purse strings, it can be too easy for the misuse of public money to go undetected. I want to … thank Genesee County District Attorney Lawrence Friedman for making sure this individual will be held accountable for … and comparing monthly bank statements and canceled check images with the treasurer’s records and paid invoices. …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsOversight of the Early Intervention Program
… Objective To determine whether the New York State Department of Health (Department) is effectively administering the Early Intervention Program (Program) in compliance with … and ensuring equitable and timely access to services for children across the State. The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programOpinion 90-17
… district pursuant to section 185, the fire apparatus and equipment of the district shall be transferred, without … You ask whether surplus moneys of the fire district may be used to repair and replace the apparatus and equipment transferred to the town. Section 185 of the Town …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Opinion 2002-12
… under the supervision of a single superintendent of public works. All officers and employees performing services for the … would be supervised by a single superintendent of public works. All officers and employees providing services …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Audits
… money effectively and efficiently to promote the common good. We provide two versions of our audits: a concise … is used effectively and efficiently to promote the common good …
https://www.osc.ny.gov/state-agencies/auditsAdvisory Council for the Retirement System
… Briccetti Mulligan President & CEO Business Council of New York State, Inc. Mario Cilento President New York State AFL-CIO Sam Fresina President Professional … Conference of New York, Inc. Hon. Stacey Pheffer Amato Assemblymember and Chair of Governmental Employees' Committee …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemXI.18.E Public Officers Law – XI. Procurement and Contract Management
… This section provides guidance on laws, policies, and procedures to be followed when … conflict as defined in POL 73. However, the Commission on Ethics and Lobbying in Government recognizes there are … to fulfill a particular need. Per POL 73, Commission on Ethics and Lobbying in Government is authorized to grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawIX.1 Accounting for Federal Grants – IX. Federal Grants
… relating to special accounting and reporting procedures for federally-financed domestic assistance programs; Apply to … and/or by the Division of the Budget. Accounting for Federal Grants The recordkeeping for individual grants is designed to conform to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewDisaster Recovery Planning
… State agencies, as well as setting statewide technology policy for all executive branch State agencies and monitoring … State laws and ITS policies and should also conform to guidance issued by the National Institute of Standards and … in accordance with ITS policies, NIST, and other relevant guidance. Ensure the finalized NYS Disaster Recovery Project: …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningControls Over Unclaimed Bottle Deposits
… containers of less than one gallon of many beverages sold in the State, such as soft drinks and beer. Consumers may … 612 quarterly reports showed service charges for 60 were $100 or less, eight were from $100 to $500, eight were from $500 to $1,000, and six exceeded …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsOverpayments of Certain Medicare Crossover Claims
To determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient services and to identify the claims processing control weaknesses
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsTuition Assistance Program – College of Westchester
… Education’s Rules and Regulations when certifying students for State financial aid. Background The College of … computer, digital media, and health fields. Tuition for full-time students is $8,900 per semester and the … TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterTuition Assistance Program – Wagner College
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … in New York schools. HESC also administers a variety of State scholarship programs. Schools receiving State … $3.0 million that were paid to the school on behalf of 635 students. We reviewed a sample of 150 randomly …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeTuition Assistance Program – LIM College
… certifying students for State financial aid. Background TAP is the largest student grant program administered by the … risk that a significant number of students certified for TAP were not eligible for awards. Nonetheless, our tests did … Assistance Program at LaGuardia Community College (2013-T-4) Higher Education Services Corporation/State Education …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeAudit of the Tuition Assistance Program at Stony Brook University
… students for State-funded Tuition Assistance Program (TAP) awards. Background Stony Brook University (Stony … Key Findings We determined that Stony Brook was overpaid $4,170,880 because school officials incorrectly certified … the Tuition Assistance Program at Pratt Institute (2013-T-3) …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-university