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Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library Library Board of Trustees Board made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143East Quogue Union Free School District - Claims Auditing (2019M-78)
… did not: Ensure that the Board-adopted procurement policy was always followed. Key Recommendations Ensure no …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… District employees did not submit any documentation to show how funds from 10 cash advances totaling $19,997 were … documentation to support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mVillage of Herkimer - Water and Sewer Financial Operations (2019M-102)
… receivable control accounts were not reconciled to unpaid customer account balances. The Board did not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately segregate … the water and sewer receivable control account to unpaid customer balances on a monthly basis. Review the water and …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… goods and services economically. Determine whether the Supervisor safeguarded cash. Key Findings Town officials … and did not seek competition for goods that fell below the bid limits or for professional services. The Supervisor did not provide oversight of the bookkeeper’s …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Medicaid Program – Oversight of Managed Care Provider Networks
… generate a deficiency report identifying areas where the MCO lacks enough providers in certain counties. MCOs are … to have the deficiency removed. DOH reviews the MCO’s responses and updates the status of the deficiency. At … into a quarterly Statement of Agreement (SOA) for each MCO. Key Findings We found that DOH lacked sufficient …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksState Agencies Bulletin No. 1179
To inform agencies of the procedures for the payment of Location Pay Location Pay MidHudson Inconvenience Pay and Overtime Adjustments for Seasonal employees
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1179-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalOpinion 97-16
… assigned to represent a criminal defendant pursuant to a plan authorized by County Law, §722(3), is entitled to … of assigned counsel's sworn detailed statement ( People v Ward , 199 AD2d 683, 605 NYS2d 152; Matter of Kindlon v … the course of appropriate administrative review ( People v Ward , supra , 199 AD2d 683, 685, 605 NYS2d 152, 154). In …
https://www.osc.ny.gov/legal-opinions/opinion-97-16State Comptroller DiNapoli Releases Municipal and School Audits
… projections. The city’s most recent Annual Financial Report (AFR) was submitted to the Office of the State Comptroller (OSC) for the 2023 fiscal year; the 2024 AFR was due April 30, … inventory list totaling $1.7 million did not have a serial number. Additionally, 280 assets totaling $630,009 (including …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsEnglish Language Learners Programs
… whether school districts are providing services to English Language Learners as required. The audit covered the … achievement gap between students learning the English language and their English-proficient peers, as demonstrated through lower test … whether school districts are providing services to English Language Learners as required …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsDiNapoli: MTA Faces Worst Financial Crisis in History
… Authority (MTA) is facing the greatest crisis in its long history, with few viable options without federal funding to avoid cuts in service and staff, additional fare hikes and long-lasting damage that could impair regional … Transportation Authority is facing the greatest crisis in its long history with few viable options without federal …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… to oversee and monitor the federally funded Community Development Block Grant (CDBG) program and HOME Investment … funding from the U.S. Department of Housing and Urban Development (HUD) to administer the CDBG and HOME programs … to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingMonroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… complete report - pdf ] Audit Objective Determine whether the Monroe County Airport Authority (Authority) Board (Board) … over chargebacks for Monroe County (County) services and the procurement of professional services. Key Findings The Board did not … Determine whether the Monroe County Airport Authority Authority Board Board …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… be assured all moneys raised were properly accounted for and deposited. The Board did not: Adopt adequate bylaws … prepare and maintain adequate records and reports for all revenues and expenditures. Board officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Village of Head of the Harbor – Justice Court Operations (2020M-110)
… Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight to … Determine whether the Village of Head of the Harbor Village Justices provided adequate oversight to ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… not seek competition as required by the procurement policy for five professional service contracts totaling $2.8 million …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeREACH Academy Charter School - Cash Disbursements (2019M-130)
… [read complete report - pdf] Audit Objective Determine if cash disbursements … accounted for, supported and approved. Key Findings The Board has not appointed a claims auditor to audit claims … in good condition and provide for an adequate segregation of these duties. Consider ending the use of debit cards. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… complete report - pdf] Audit Objective Determine whether the Board and Membership provided adequate controls over the Company’s receipts and disbursements. Key Findings … are inadequate over receipts and disbursements because the Treasurer, without adequate oversight, is the only one …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andPermanent COLA
… a law providing an annual cost-of-living adjustment (COLA) for retirees. A COLA payment is a change, based on the cost … Allowance amount, even if you selected a different option. For example, assume the inflation rate from March 2013 to … recall, when you retired, you were given various options for how your retirement benefit could be paid to you. All of …
https://www.osc.ny.gov/retirement/publications/permanent-colaState Agencies Bulletin No. 817
To inform agencies of new Time Entry codes and procedures for the payment of Location Pay Location Pay MidHudson Inconvenience Pay and Overtime Adjustments f
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/817-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonal