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Nursing Home Surveillance
… State fines for additional citations allowable by the Public Health Law and CMS guidelines, especially for …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment
… behavior. The goals of civil management are to protect the public, help reduce recidivism, and provide access to …
https://www.osc.ny.gov/state-agencies/audits/2015/12/17/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatmentComptroller DiNapoli Releases Municipal Audits
… the board did not annually audit, or have an independent public accountant audit, the supervisor’s records. Uniondale …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0Determination of Residency for Tuition Purposes (Follow-Up)
… of New York (SUNY) is the largest comprehensive system of public education in the nation, comprising 64 institutions …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… We encourage the Board to make the CAP available for public review. … The Board did not pay ALS employees only the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153XI.11.F Contract Monitoring – XI. Procurement and Contract Management
… goods and services account for significant expenditure of public funds. As such, it is incumbent for managers to ensure … or (ii) the goods or services under contract, Available public information about the contractor or type of goods or … to similar contracts within the program, and Impact on public confidence. Effectively evaluating risks among the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringOpinion 91-10
… board, after receipt of a sufficient petition and after a public hearing, may determine that it is in the public interest to establish a park district (McKinney's … , 3 AD2d 585, 162 NYS2d 534; Anderson v Port Washington Public Parking District , 1 AD2d 826, 148 NYS2d 489; …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 88-26
… in part, as follows: "No county, city, town, village or school district shall contract any indebtedness except for county, city, town, village or school district purposes, respectively. * * *" Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-88-26DiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… Other employers in the city include the Corning City School District, Pathways Inc., Instant Brands, Wegmans Super … position of counties, cities, towns, villages and school districts. FSMS uses a variety of metrics to determine …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
Determine whether extraclassroom activity ECA collections are appropriately supported accurately recorded and deposited intact and timely
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsLivingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
Determine whether the Board and District officials implemented costeffective measures to control expenditures
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureShelter Island Union Free School District - Fund Balance (2020M-23)
Determine whether the Board appropriately managed the Districts fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Waterloo Central School District - Financial Condition Management (2019M-137)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Suffern Central School District - Financial Condition (2019M-145)
Determine whether the Board and District officials effectively managed the Districts general fund financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Binghamton City School District – Information Technology (2019M-147)
Determine whether the Board and District officials adequately safeguarded data from abuse or loss
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
Determine whether District officials properly disbursed payments for dental benefits thirdparty administrative fees and utilities
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mOpinion 89-28
… "or such portion of that amount which the town board at a public hearing ... shall allocate against such district" … 1 of section 202-b authorizes the town board, after a public hearing, to acquire and construct, on behalf of a … of the Environmental Conservation Law provides that a public corporation which is authorized and engaged in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Amagansett Union Free School District - Procurement (2018M-206)
Determine if the District procures goods and services in accordance with its procurement policy
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206Wainscott Common School District - Financial Condition (2018M-237)
Determine whether the Board and District officials effectively managed general fund balances
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Portville Central School District - Financial Management (2018M-245)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245