Search
Cassadaga Valley Central School District – Financial Condition (2013M-249)
… audit was to evaluate the District’s financial condition and the use of fund balance and reserve funds for the period July 1, 2008 through August … for the same five-year period. Instead, the District has experienced operating surpluses in the general fund for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… of our audit was to review the District’s reserve funds and extra-classroom activity fund for the period July 1, 2014 … approximately $201.8 million. Key Findings The Board and District officials did not appropriately establish and maintain reserve funds. Extra-classroom activity club …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomVillage of Brookville – Board Oversight (2015M-45)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … and the Justice. The Board did not audit claims prior to payment. Key Recommendations Establish a long-term …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45The New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… mandated fringe benefits related to a health insurance incentive program; and $36,560 in other than personal service …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… real property taxes. Key Findings The Board: Did not ensure all disbursements were approved before payment and … were supported and for proper purposes. Began to effectively enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains outstanding as of …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mReview of the Financial Plan of the City of New York - June 2018
The City of New York released a modification to its financial plan for FY 2018 and a new four-year financial plan covering fiscal years 2019 through 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2019.pdfProgress Report: The MTA Capital Security Program - April 2012
The electronic security program has encountered numerous setbacks, and its cost has nearly doubled, to $516 million, as the scope of the program has expanded.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2013.pdfProperty Tax Credits
The objective of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the peri
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-04-12.pdfVillage of Suffern – Budget Review (B24-6-3)
The purpose of our budget review was to provide an independent evaluation of The Village of Suffern’s (Village) tentative budget for the 2024-25 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/suffern-village-b24-6-3.pdfTown of Throop - Procurement (2022M-173)
Determine whether the Town of Throop (Town) Board (Board) ensured that Town officials solicited competition for purchases subject to competitive bidding and for professional services.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/throop-town-2022-173.pdfNew York’s Paid Family Leave Program
New York State recently began providing 12 weeks of fully paid parental leave for certain State employees to bond with a newborn, adopted or foster child.
https://www.osc.ny.gov/files/reports/pdf/ny-paid-family-leave-program.pdfProgress Report on Climate Action Plan - July 2023
The Climate Action Plan Progress Report for the New York State Common Retirement Fund highlights the Fund’s recent efforts to address climate risks and opportunities.
https://www.osc.ny.gov/files/reports/special-topics/pdf/progress-report-climate-action-plan-2023.pdfNorth Greenbush Common School District – Claims Auditing (2022M-112)
Determine whether the North Greenbush Common School District (District) Board of Education (Board) ensured claims were supported, appropriate and audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/north-greenbush-common-school-district-2022-112.pdfCourt Facilities Aid and Assistance Programs 2019-S-4
To determine if the Office of Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for only eligible expenses. The a
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s4-response_0.pdfAnnual Audit
The objective of our examination was to determine whether claims were appropriate and complied with the New York State Workers’ Compensation Law and mandated fe
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-07-26-b.pdfExamination of Center for Economic Growth, Inc.
The objective of our examination was to determine if the Center for Economic Growth, Inc.’s (CEG) claims for grant funds and associated matching expenses, repor
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-08-14.pdfProgress Report on Climate Action Plan – July 2024
The Climate Action Plan Progress Report for the New York State Common Retirement Fund highlights the Fund’s recent efforts to address climate risks and opportunities.
https://www.osc.ny.gov/files/reports/special-topics/pdf/progress-report-climate-action-plan-2024.pdfStrengthening New York City's Rainy-Day Fund - November 2021
This report compares the City’s reserve practices to those of other large U.S. cities, and outlines where the City may consider strengthening its reserve policy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2022.pdfReview of a sample high-risk PCard transactions and travel expenses for the State University of New York Maritime College
We examined Procurement Card Expenses related to one cardholder for the time period of January 1, 2017 through September 30, 2017. We also examined travel expen
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-06-07.pdfEcoNews, Spring 2019
Developed from the recommendations of the Fund’s Decarbonization Advisory Panel, the Plan identifies the steps the Fund is taking to help ensure that the compan
https://www.osc.ny.gov/files/reports/special-topics/pdf/environmental-econews-2019.pdf