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DiNapoli: School District Tax Cap Levy Remains at 2%
… districts and 10 cities will remain capped at 2% for the fifth year in a row, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments … districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… calculated on our Partial Lump Sum Payment page . A member with a DRO can choose a PLS option. If the DRO addresses the … PLS, NYSLRS will review the terms of the DRO and comply with the Order. If the DRO does not address the PLS, the … and give them 45 days to return to court and serve NYSLRS with an amended DRO to provide the ex-spouse with a portion …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementJamestown City School District – Fund Balance and Reserves (2022M-97)
… need to improve their budgeting practices and transparency with District residents and taxpayers. The Board and District … reserve funds that will be used to fund operations. Comply with the surplus fund balance statutory limit. Reduce overfunded reserves in accordance with applicable statute. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97OnTECH Charter High School - Information Technology (2023M-71)
… Develop, adopt, distribute, and periodically update and test a comprehensive IT contingency plan. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Norwich City School District – IT Asset Management (S9-22-18)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … they did not appropriately track or maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… not properly accounted for. Specifically: One Chromebook with a cost of $263 could not be located and was not inventoried. Six additional Chromebooks with estimated total costs of $1,580 could not be located. … Seventeen assets (16 Chromebooks and one 3D printer) with a total estimated costs of approximately $14,278 were …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Walton Central School District – IT Asset Management (S9-22-24)
… Ten Chromebooks could not be physically located (one with a purchase price of $228 and nine with combined estimated costs of $2,052 based on recent purchase prices). Twenty-four IT assets (20 with a combined purchase/ lease price of $107,183 and four …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Freeport Union Free School District – IT Asset Management (S9-22-10)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … freeport audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit schools statewide IT asset management gloversville enlarged …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… failed to file the required annual financial report (AUD) with our office for fiscal years 2016 through 2019. The … officials have not provided their independent auditors with the necessary financial information. City officials did … to ensure the Council and City officials are provided with accurate and complete financial information. Ensure that …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Central School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Cohoes Public Library – Governance and Operations (2015M-259)
… has not governed and operated the Library in accordance with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter and bylaws and the City code … Ensure the Library is operating in accordance with its bylaws, its charter and City code. Periodically …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Wyoming Central School District – Financial Management (2016M-67)
… in Wyoming County. The District, which operates one school with approximately 115 students, is governed by an elected … taxes for expenditures which could have been paid for with reserve funds. Key Recommendations Develop realistic … Ensure that unrestricted fund balance is in compliance with the statutory limit and develop a plan to use excess …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… 1, 2014 through February 29, 2016. Background The Valley Stream Union Free School District #24 is located in the Town … Valley Stream Union Free School District 24 Leave Accruals and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
Charter School for Applied Technologies Payment to Affiliated Entities 2013M300
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300State Comptroller DiNapoli Releases School District Audits
… of those reviewed. The district had written agreements with 18 of 19 professional service providers and payments were made in accordance with the terms of the agreements. Tioga Central School … and manage a comprehensive investment program or comply with the district’s investment policy. Had officials invested …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… Former West Carthage Housing Authority Executive Director Jan … the pair paid back $48,930 in restitution to the West Carthage Housing Authority. “Hoffman and Pais betrayed … seniors and people with disabilities residing in the West Carthage Housing Authority,” DiNapoli said. “I thank …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… not collect almost $400,000 in penalty fees from Global Contact Services (GCS), a contractor who mishandled customer … did not collect almost $400000 in penalty fees from Global Contact Services …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableXI.7.B Repayment Agreements – XI. Procurement and Contract Management
… Repayment agreements are agreements between the State and a municipality, public … by the state, and the terms of the repayment agreements are detailed in the appropriation language for the state … York State Contract IDs must begin with an “F” prefix and are created in the Customer Contracts Module. An …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsSupplemental Payments to Executive Employees
… Westchester County Health Care Corporation (WCHCC) is a State Public Authority created under Sections 3300-3321 of … through the application of two legal opinions issued by State oversight agencies. These Opinions provide that … and collection system maintained by the Office of the State Comptroller and managed jointly with the Authorities …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employees