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Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through … Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352SUNY Bulletin No. SU-161
… dated 9/16/09 Background Pursuant to Chapter 213 and the 2007-2011 Agreement between UUP and the State of New York, the VRWS Program has been extended to include employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsRed Hook Central School District – Financial Management (2016M-105)
… audit was to examine the District’s financial management for the period July 1, 2014 through December 17, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $50.8 million. Key Findings … actual results or trends compare to the current budget for departmental budgets. As a result, the Board adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… homes for affordable owner-occupied use. The Land Bank funds its operations primarily with grants, which have …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceTown of Eastchester – Parking Ticket Collections (2012M-246)
… Purpose of Audit The purpose of our audit was to examine the Court receivables for parking offenses for the period January 1, 2010, to May 31, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… were authorized and accurately calculated. Key Findings The City approved $6 million in separation payments to 43 … in payments to 10 individuals appear inconsistent with the City’s code of ordinances (City Code) and/or collective bargaining agreements (CBAs). The City approved drawdown payments for unused leave …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Central School District is located in Washington County and is governed by the Board of Education which comprises … approximately $11.1 million. Key Findings The Board and District officials did not adopt and implement appropriate policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomVillage of Ilion – Information Technology (2015M-34)
… 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, Herkimer County, … population of approximately 8,000. The Village is governed by an elected five-member Board of Trustees. Budgeted … experienced two information technology (IT) incidents in 2014 initiated by falsified email messages with a malware …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as accessible parking spaces with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Qualified Personal Service Contracts (QPSC) Listing
… April 1, 2025 – March 31, 2026 On June 4, 2008, Governor Paterson … Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services. Executive Order No. 6 requires that … agencies' websites. A QPSC is any new, renewed, or amended State agency contract with any non-State entity pursuant to …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingTown of Hurley – Transfer Station Collections (2024M-132)
… station collections were adequately supported, recorded and remitted in a timely manner. Key Findings We determined … stolen or misappropriated without detection. For example: The amount of municipal waste collected, as recorded by the transfer …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Accounts Payable Advisory No. 46
… proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and … information on a proper invoice, please refer to the NY Codes, Rules and Regulations ( 2 CRR-NY 18.1 NYCRR ). … Updated proper invoice guidance …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… Purpose To determine whether UnitedHealthcare sufficiently monitors … for higher-level Evaluation and Management services and to determine if out-of-network providers billed … of Civil Service (Civil Service) administers NYSHIP. In carrying out its responsibilities, Civil Service contracts …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesRegional State Park Police Disability (Section 363-e) – Regional State Park Police Plan
… Eligibility You would be entitled to this disability benefit if, at the time of … perform your duties as the natural and proximate result of a disability sustained in service, not caused by your own …
https://www.osc.ny.gov/retirement/publications/1867/regional-state-park-police-disability-section-363-eNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… arrange the return of medications at the end of the school year. The sampled Centers’ return of expired drugs to the …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andComptroller DiNapoli: 26 School Districts in Fiscal Stress
… school boards and superintendents must remain cautious. Today’s budget decisions can have long-lasting implications … monitoring system creates an overall fiscal stress score which drives the classification. This year, five school … and Wyandanch (Suffolk). A report released by DiNapoli today in conjunction with the fiscal stress scores showed the …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressAccidental Death Benefit – Regional State Park Police Plan
… Regardless of your years of service credit, if you die as the natural and proximate result of an on-the-job accident not due to your own willful negligence, an accidental death benefit may be payable on your behalf. The Benefit The accidental death benefit is a lifetime …
https://www.osc.ny.gov/retirement/publications/1867/accidental-death-benefitTown of Sodus – Financial Management and Professional Services (2013M-99)
… paid back, with interest as appropriate, within the year as required. Provide for a timely annual audit of all …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Accounts Payable Advisory No. 70
… Operations (GFO), Chapter XII, Section 5.M – Selecting the Appropriate Handling Code Guidance : New York State … contract with Key Bank to print and mail checks paid from the State’s general checking account (“A” Warrant checks) if the State’s check printing facilities close due to an …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventCapital – 2021 Financial Condition Report
… projects: Capital spending to average $15.5 billion per year; and The share of non-federal capital spending financed … an increase of $1.2 billion (1.1 percent) from the prior year. * Actual spending figures in this section do not …
https://www.osc.ny.gov/reports/finance/2021-fcr/capital