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Spackenkill Union Free School District – Professional Services (2021M-89)
Determine whether Spackenkill Union Free School District District officials sought competition for the procurement of professional services and entered into written agreements with service providers
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained … Determine whether KenmoreTown of Tonawanda Union Free School District District officials properly maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andCity of Long Beach – Budget Review (B7-16-9)
… fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget includes revenue estimates of $4.9 million for beach charges, $9.3 million for refuse and garbage charges, … that are expected to be realized from increases to the beach charges, refuse and garbage charges, metered water …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Village of Endicott – Disbursements (2021M-124)
… - pdf ] Audit Objective Determine whether Village of Endicott (Village) officials ensured that non-payroll … Determine whether Village of Endicott Village officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… or Court's records and reports. For the Court, 70 tickets could not be accounted for, duplicate receipts were … to the Clerk-Treasurer and investigate the missing tickets identified in this report. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Etna Volunteer Fire Department - Procurement (2019M-48)
… report - pdf] Audit Objective Determine whether the Board established adequate controls over procurement. Key Findings Department officials generally did … their efforts to obtain competition for purchases. The Board did not establish policies or procedures for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… receipts for three clubs totaling $37,911. However, none of these clubs maintained sufficient documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mNY State & City Comptrollers, State Treasurers: Federal Bill Attempts to Silence Investors
… the Financial CHOICE Act , legislation pending in the U.S. House of Representatives, which would effectively prohibit … it." The Statement has been sent to all 435 members of the House of Representatives. In addition to Comptrollers … Shareowner Rights is available here http://www.osc.state.ny.us/press/docs/joint-statement-on-shareowner-rights.pdf . …
https://www.osc.ny.gov/press/releases/2017/06/ny-state-city-comptrollers-state-treasurers-federal-bill-attempts-silence-investorsOversight of Direct Placement of Children
… Objective To determine whether the Office of Children and Family Services (OCFS) has effective controls in place to ensure … To determine whether the Office of Children and Family Services has effective controls in place to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenMatter of Merton Simpson v. Department of Civil Service
… New York State Department of Civil Service administered a test called the promotion test battery from 1996 to 2006. A similar test was utilized in 1996 for some open competitive titles. …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual (2017-S-13) 90-Day Response
To determine whether the costs reported by The Child Study Center of New York on its Consolidated Fiscal Report were properly calculated, adequately …
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s13-response.pdfVolunteers of America – Greater New York, Inc. Compliance With the Reimbursable Cost Manual (2017-S-32) 90-Day Response
To determine whether the costs reported by Volunteers of America – Greater New York, Inc. (VOA-GNY) on its Consolidated Fiscal Reports (CFRs) were reasonable...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s32-response.pdfVillage of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… personal use of a Village vehicle which, as a fringe benefit, should have been reported on his W-2 for … the overpayments noted in the report and properly report fringe benefits for income tax purposes. Officials generally …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79North Brookfield Fire District – Board Oversight (2026M-2)
Did the North Brookfield Fire District District Board of Fire Commissioners Board adequately oversee the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Machias Fire District – Financial Operations (2026M-14)
Did the Machias Fire District District Board of Fire Commissioners Board and Treasurer properly manage the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Eldred Central School District – Building Access (S9-26-1)
… School District (District) officials properly manage and monitor building access accounts and devices? Audit Period … security and enabling school officials to manage and monitor entry points within educational institutions. These … Summary District officials did not properly manage and monitor building access accounts and devices (badges). As a …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1Oversight of Persons Convicted of Driving While Intoxicated
… connects to the vehicle’s ignition system and measures a driver’s Blood Alcohol Concentration (BAC). If the operator’s … send an alert to the device manufacturer and prevent the driver from starting the car. Once the vehicle is running, … violations to their designated alcohol treatment and safe driver programs, as such program referrals also were not …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedTerms of Service
… User,” a “Business/Government User,” an “Authorizer,” a “Primary Authorizer,” and/or an “Authorized User”. “Individual … with these protection and security requirements may result in suspended access or revocation of access rights. … THE SERVICES WILL MEET A USER’S EXPECTATIONS; AND, (v) ANY ERRORS IN THE SOFTWARE WILL BE CORRECTED; OSC ASSUMES …
https://www.osc.ny.gov/online-services/terms-serviceOpinion 91-14
… credit for the payment of the principal of and interest on all indebtedness to be contracted for the purposes of such …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 89-49
… that bear on the issues discussed in the opinion. FEES -- Court Fees (in proceeding for appointment of … 2402(2), respectively, relate to the fee schedule for the filing of petitions to " commence a proceeding for probate of … proceeding. It is commenced independently by the filing of a petition and personal jurisdiction upon …
https://www.osc.ny.gov/legal-opinions/opinion-89-49