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Village of Bemus Point – Clerk-Treasurer (2022M-38)

… - pdf] Audit Objective Determine whether the Village of Bemus Point (Village) Clerk-Treasurer properly deposited, … larceny and paid restitution to the Village. The Board of Trustees (Board) did not monitor the Clerk-Treasurer’s … a result, the Village was assessed penalties and interest of $18,100. Provide written financial reports to the Board or …

https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38

Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)

… financial modules in the system. Therefore, a user could make unauthorized changes to cover inappropriate transactions …

https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87

Hancock Fire Department - Financial Operations (2018M-236)

… Objective Determine whether officials ensured collections were deposited and disbursements were proper. Key Findings The Board President (President) did … collections totaling $75,200 from fundraising activities were adequately supported. The Treasurer did not keep …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236

Town of Barton - Highway Asset Accountability and Procurement (2019M-8)

… being used for inappropriate expenditures. Monitor highway fuel use, resulting in 531 gallons of gasoline totaling over … and sales proceeds are recorded and accounted for. Compare fuel purchases to amounts logged and provide periodic … adequate controls over highway assets, scrap metal and fuel. Ensure Town officials procure goods and services in …

https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8

Opinion 99-8

… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES - Imposition of (for a subscription to … of Information Law, for copies of the minutes. This is in response to your inquiry concerning the authority for the …

https://www.osc.ny.gov/legal-opinions/opinion-99-8

DiNapoli: NYC Office Market Will Take Years to Recover From Pandemic

… is an open question, however, as employers continue to offer work-from-home options, according to a report … double in the decade before the pandemic,” DiNapoli said. “When the pandemic hit, companies shifted office workers to … in April 2020. DiNapoli’s report found that average asking rents showed little change in the early stages of the …

https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemic

The Construction Industry in New York City: Recent Trends and Impact of COVID-19

… and mansion taxes. The MTA has also had chronic difficulty meeting its capital commitment goals. In 2016 through 2019, …

https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19

Greenville Central School District – Information Technology (2021M-156)

… network user accounts, which included generic and former student and employee accounts. Sensitive information …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156

Village of Port Jefferson – Justice Court Operations (2020M-56)

… Findings The Justices did not provide adequate oversight of Court operations. As a result, errors and irregularities … were found in the Court’s records: The Senior Court Clerk’s duties were not properly segregated. Bank records provided by the Senior Court Clerk to the Comptroller’s office were altered. There was a …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56

Canajoharie Central School District – Fuel Purchasing (2021M-170)

… School District (District) officials adequately managed fuel purchases and audited fuel claims. Key Findings District officials did not adequately manage fuel purchases by seeking competition and did not audit fuel … School District District officials adequately managed fuel purchases and audited fuel claims …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170

Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)

… Objective Determine whether Town officials purchased goods and services economically. Determine whether the Supervisor … truck for more than $300,000 without competitive bidding, and did not seek competition for goods that fell below the … not provide oversight of the bookkeeper’s recordkeeping and reporting of financial activity. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111

Village of Herkimer - Water and Sewer Financial Operations (2019M-102)

… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over water and sewer operations such as billing, collecting, entry … segregated and lacked effective oversight procedures. Water and sewer receivable control accounts were not …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102

East Quogue Union Free School District - Claims Auditing (2019M-78)

Determine whether claims were adequately supported and properly audited before payment

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78

Plattekill Public Library – Procurement and Investment of Funds (2020M-143)

… (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy. Key Findings The Board did not always comply with its … for the purchase of security cameras. Adopt a procurement policy that included professional services. As a result, …

https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143

Medicaid Program – Oversight of Managed Care Provider Networks

… Objective To determine if the Department of Health (DOH) has provided … oversight of Medicaid managed care provider networks to ensure cost efficiency and access to adequate in-network … To determine if the Department of Health DOH has provided …

https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networks

Johnsburg 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 spent. … documentation and for appropriate purposes. Prepare check disbursements only after receiving proper authorization …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018m

The Retail Sector in New York City: Recent Trends and the Impact of COVID-19

… Protection Program loans supported half of all small-business retailers and more than one-third of all retail … (categorized as nonessential businesses) have shut or faced operational limitations for months. Efforts … chain store locations in New York City. Its latest annual report (from 2019) noted declines in the last two …

https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19

Division of Housing and Community Renewal Bulletin No. DH-108.1

… by Payroll Bulletin No. DH-108.2 . Purpose The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2020 DC 37 … Division of Housing and Community Renewal Bulletin No DH1081 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1081-april-2020-district-council-37-dc-37-retroactive-2

State Agencies Bulletin No. 1925

… from 0001 to 2020. The agency must evaluate the employee’s Payroll Status beginning from the time of reallocation … to determine if the increment code must be updated. If the Payroll Status remained Active, Leave With Pay or Leave of … the increment code of the lower grade reinstated. If the Payroll Status was Leave of Absence not related to a Workers’ …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1925-april-2020-managementconfidential-mc-retroactive-longevity-lump-sum-lls

State Agencies Bulletin No. 1926

… is available at the time of payment processing. All other employees (including employees on a Leave With Pay, … NPAY770 – One Time Payment Report This report identifies all employees who received the April 2021 LLS payment … the payment. The system will calculate an adjustment for all earnings reported in a single entry based on the salary …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1926-april-2021-managementconfidential-mc-retroactive-longevity-lump-sum-lls