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Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster. Key Findings … District officials did not develop an IT contingency plan to help them adequately secure and protect business office IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationEfforts to Collect Delinquent Taxes
… Objective To determine if the Department of Taxation and Finance (Department) is making … To determine if the Department of Taxation and Finance is making adequate efforts in accordance with …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesFrankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… information technology (IT) asset inventory records and established adequate controls over network user accounts. … tracking IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were not located. Adequately manage … IT service providers to clearly identify the IT services and providers’ responsibilities. Over a half million dollars …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsBrocton Central School District – Claims Audit (2023M-15)
… made and may not have been detected and corrected. Had the Board of Education (Board) provided the claims auditor with adequate guidance to perform her …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Port Washington Union Free School District – Payroll (2025M-38)
… $94 million represented 50 percent of the District’s total expenditures of $187.3 million for the same period. The … maintenance, security and transportation employees a total of $19 million during the audit period. Audit Summary … security and transportation employees that were paid a total of $19 million during the audit period. We determined …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Nyack Parking Authority – Parking Ticket Operations (2020M-94)
Determine whether the Village of Nyack Parking Authority’s (Authority) Board of Trustees (Board) and Authority officials effectively pursued and maximized the collection of all parking violation tickets issued.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/nyack-parking-authority-2020-94.pdfCompliance With Jonathan's Law (2018-S-22)
To determine whether the Office of Mental Health is complying with the requirements ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s22.pdfPerformance of Duty Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… September 1, 1980. The written notice must detail the time and place of the incident or occurrence, the particulars thereof, the nature and extent of your injuries, and the alleged incapacity. The Benefit If approved, the …
https://www.osc.ny.gov/retirement/publications/1511/performance-duty-disabilityHammond Fire District – Board Oversight (2024M-151)
… District’s financial operations are adequately accounted for and reported. Furthermore, although the Board adopted a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Opinion 90-46
… retained by the county and not transmitted to the State for the period November, 1987 through November, 1989. Section … The Comptroller shall: * * * 15. Except where provisions for refund are otherwise specifically provided in any other … * * * Such refund shall be paid from moneys appropriated for such purpose or from revenues in the custody of said …
https://www.osc.ny.gov/legal-opinions/opinion-90-46CUNY Bulletin No. CU-120
… members on the General Deduction Panel will be "Default to Deduction Table." Listed below are some examples of what … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-120-restructure-psc-union-dues-and-agency-shop-feeAdministrative Hearings
… (Return to Top) Medical Cases NYSLRS will provide the medical records underlying the Retirement System’s … records by the due date. NYSLRS may send any additional medical records to NYSLRS' examining doctor(s) for a … Administration Bureau procedures on adjournments accepting medical records and waiving an appearance at a hearing …
https://www.osc.ny.gov/retirement/members/administrative-hearingsVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… May 31, 2013 were approximately $130,000 in the general fund and $33,500 in the sewer fund. Key Findings The Board did not provide adequate … property to the Mayor for $500 was in the best interest of the taxpayers. Key Recommendations Maintain cash …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Services to Workers Under the Worker Adjustment and Retraining Notification Act (2022-S-11) 180-Day Response
To determine whether the Department of Labor (Department) is providing appropriate and timely services to workers affected by closings and layoffs that are covered under the Worker Adjustment and Retraining Notification Act, and is effectively overseeing employer compliance with the Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s11-response.pdfOversight of Kendra’s Law (2022-S-43)
To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted Outpatient Treatment (AOT) to provide reasonable assurance that existing and potential AOT recipients receive their court-ordered treatment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s43.pdfTown of Greenfield – Golf Course Collections (2021M-133)
Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenfield-2021-133.pdfTown of Morehouse – Records and Reports (2021M-182)
Determine whether the Town of Morehouse (Town) Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/morehouse-2021-182.pdfTown of Friendship – Justice Court Operations (2021M-15)
Determine whether the Town of Friendship (Town) Justices properly collected, recorded, deposited, disbursed and reported Justice Court (Court) collections.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/friendship-justice-court-2021-15.pdfWebinars
… webinars and view past webinars ondemand presented by the Academy for New York States Local Officials …
https://www.osc.ny.gov/local-government/academy/webinarsDisaster Recovery Planning
… College of Nanoscale Science and Engineering (CNSE) data center. The audit covers the period January 2017 through June … Security and Effectiveness of Division of Criminal Justice Services’ Core Systems ( 2014-S-24 ) Office of … Security and Effectiveness of Division of Criminal Justice Services’ Core Systems (Follow-Up) ( 2016-F-28 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planning