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IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… disbursement, and encumbrance, and by the same level of detail as is contained in the appropriations bills … Law. State Finance Law §24 (1) prescribes the minimum level of detail to be provided in proposed and enacted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesMorris Central School District – Financial Operations (2015M-251)
… Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… On average, the Board annually appropriated $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of about $1 million were realized. When unused appropriated … to 4.9 percentage points. Although we informed officials of the excess fund balance during our audit fieldwork, this …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementBelfast Central School District – Procurement (2016M-317)
… Key Findings Although the Board has adopted a procurement policy that requires competition for purchases not subject to bidding requirements, the policy does not clearly establish procedures for procuring … ensure that purchases were made in compliance with the policy or require District officials to properly document …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Stamford Central School District – Fund Balances (2016M-106)
… July 1, 2014 through January 20, 2016. Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware … Stamford Central School District Fund Balances 2016M106 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Brighton Central School District – Procurement (2022M-205)
… – pdf] Audit Objective Determine whether Brighton Central School District (District) officials made procurements … audit brighton school procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Westhill Central School District – Information Technology (2021M-32)
Determine whether Westhill Central School District (District) officials implemented adequate information technology (IT) controls over the District Office’s network to safeguard personal, private and sensitive information (PPSI).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/westhill-central-2021-32.pdfStay Informed – Article 14 Benefits
… to retire. Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your benefits, as well as important retirement news. Like us on Facebook and follow us on Twitter for quick … updates on a variety of retirement topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and …
https://www.osc.ny.gov/retirement/publications/1644/stay-informedCash Basis Report - August 2022
Comptroller’s monthly report on State Funds Cash Basis of Accounting for August 2022.
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-august-2022.xlsxCash Basis Report - August 2022
Comptroller’s monthly report on State Funds Cash Basis of Accounting for August 2022.
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-august-2022.pdfDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… Williamsville, does not detail or track the history of grade changes. “When proper controls are not in place, there is the possibility of student grades being inappropriately altered,” DiNapoli … by these system weaknesses.” During the audit period of July 2013 to May 2015, auditors reviewed 90 grade changes …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesIndian Lake Central School District – Claims Auditing (2016M-15)
… Purpose of Audit The purpose of our audit was to review the District’s claims auditing … Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15DiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… its long-term capital needs that pays particular attention to the growing threat climate change poses to transit, and its most recent 20-year needs assessment … many capital needs are overdue for attention, according to Comptroller Thomas P. DiNapoli’s latest report . “The MTA …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherAnnual Financial Report
… Rules User Manual [pdf] Chart of Accounts Lookup Accounting and Reporting Manuals (ARMs) County, City, Town, Village [pdf] Fire Districts [pdf] School Districts [pdf] Accounting Bulletins Annual Report … their respective funds in the financial statements. Fire District Questionnaire Fire districts will be required to …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportNYC Schools Underreporting Bullying and Harassment
… by Comptroller DiNapoli’s auditors said the reporting system itself can be challenging, the audit found many errors … weight, and physical or mental ability. The law created a system for reporting and responding to complaints of bullying …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… and four as “susceptible to fiscal stress.” The Village of Island Park (Nassau County), the Village of Saugerties (Ulster County) and the Village of Cambridge (Washington County) were classified in …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesCazenovia Central School District - Information Technology (2019M-46)
Determine whether District officials ensured that the PPSI on District servers and in the financial system was adequately protected.
https://www.osc.ny.gov/files/local-government/audits/pdf/cazenovia-2019-46.pdfFire Island Union Free School District – Claims Auditing (2023M-114)
… Fire Island Union Free School District (District) Board of Education (Board) properly audited claims before payment. … adequate guidance on performing its claims audit duties, of the 198 claims totaling $258,969 that we reviewed, 51 … $82,743 could not be properly audited due to one or more of the following: 17 claims totaling $59,992 contained 53 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114North Salem Central School District – Network User Accounts (2022M-140)
… staff disabled 181 unneeded network user accounts. Seven of these users left the District between 2011 and 2019. Key … implement and comply with the procedures. Maintain a list of authorized user accounts and routinely evaluate and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Hamburg Central School District - Continuing Education (2019M-11)
Determine whether the District’s continuing education cash receipts are properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-2019-11.pdf