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Multiple 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)
… Include more realistic estimates of revenues and expenditures when developing and adopting the annual budget. Discontinue overspending appropriations and appropriating unavailable fund balance to finance …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Claryville Volunteer Fire Company – Financial Controls (2014M-53)
… 2013. Background The Claryville Volunteer Fire Company is a volunteer organization and is associated with the Claryville Fire District, which covers the Town of Denning in Ulster County and part of the Town of … before being made. Key Recommendations Provide monthly bank reconciliations, bank statements and canceled check …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Sachem Central School District – Fund Balance (2017M-151)
… District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The District, which is … The Board must continue to monitor the District’s budget and multiyear plan to ensure future financial stability. Key … Adopt a written fund balance policy for the maintenance and use of unrestricted fund balance and reserves. Continue …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Hartford Central School District – Cafeteria Collections (2018M-10)
… recorded and deposited intact and in a timely manner for the period July 1, 2016 through November 30, 2017. … has approximately 440 students. Cafeteria collections for the 2016-17 fiscal year totaled $56,558. Key Findings The …
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)
… paid gross salaries and wages. The Head Custodian did not sign custodial employees’ time records as evidence of his …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252North Bellmore Union Free School District – Financial Condition (2014M-47)
… The North Bellmore Union Free School District is located in the Towns of Hempstead in Nassau County. The District is governed by an elected … The Board significantly overestimated appropriations in its adopted budgets and consistently appropriated funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Opinion 90-63
… of the library (Education Law, §§226[5], 260; 1985 Opns St Comp No. 85-40, p 54). Based on these statutory … for and the cost of those meals is reasonable (1982 Opns St Comp No. 82-66, p 82; see also 1982 Opns St Comp No. 82-263, p 330; 1980 Opns St Comp Nos. 80-282, p …
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 … Agreement, as extended by the Memorandum of Agreement for Successor Agreements, between the City University of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-803-cuny-2024-uniform-allowance-payment-nursing-titlesCUNY Bulletin No. CU-851
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the City … Association, provides for a uniform allowance payment to eligible employees. In addition, a memorandum dated … in the CUNY Nursing Titles listed below are entitled to the 2025 Uniform Allowance Payment as follows: Title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-851-cuny-2025-uniform-allowance-payment-nursing-titlesXI.5 Purchase Authorizations – XI. Procurement and Contract Management
… Authorization contracts must use a standard contract letter format . The New York State Contract ID is assigned to … addition, OSC requires a copy of the Notice of Contract Award . This Notice of Contract Award should contain an itemized listing of the items awarded …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… reported on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. (Metro Therapy) were calculated properly, documented … the three fiscal years ended June 30, 2011. Background Metro Therapy is based in Hauppauge, New York and provides … costs reported on the Consolidated Fiscal Reports CFRs of Metro Therapy Inc Metro Therapy were calculated properly …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… Regional Transportation Authority (RGRTA) was complying with requirements to maintain its systems at vendor-supported … keep systems up to date. Generally, RGRTA officials agreed with our recommendations and indicated they will take actions … Regional Transportation Authority was complying with requirements to maintain its systems at vendorsupported …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsSpringbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … The audit covered expenses reported on Springbrook’s CFR for the fiscal year ended June 30, 2015. About the Program … three and five years of age. Springbrook is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualWyoming County Industrial Development Agency – Project Management (2015M-62)
… Wyoming County Industrial Development Agency Project Management 2015M62 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectCayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 692 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … a policy or plan for accumulating and using reserves funds to ensure that the amounts are necessary, reasonable and in … and the budgets were not revised during this period to provide for the year-end increases made to the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… The Mattituck-Cutchogue Union Free School District is located in the Town of Southold in Suffolk County. The District is governed by the Board of Education comprising seven … fund balance was within the legal limit, whereas in fact it exceeded that limit each year. The Board has not adopted a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… Five regional OTB Corporations, formed pursuant to New York State Racing, Pari-Mutuel Wagering and Breeding law, are in operation in New York. Each OTB Corporation is a public benefit … Financial Condition of New York State Regional OffTrack Betting Corporations 2014MS6 …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014DiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… Salamanca (10.6%). Conversely, the cities of Gloversville, Mount Vernon, Olean, and Yonkers each saw decreases in collections, …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarter