Search
School Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… for the following municipalities: Bayport Blue Point Union Free School District , Chazy Union Free School District , Cheektowaga-Maryvale Union Free School … 2023-24 school year: Developed and maintained a sampling plan to identify all water outlets for sampling or exemption, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
Determine whether Lyndonville Central School District (District) Board of Education (Board) and District officials properly procured goods and services and audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndonville-central-school-district-2022-144.pdfEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
Determine whether East Bloomfield Central School District (District) officials ensured network and financial software access controls were adequate to protect District information technology (IT) systems and data.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-bloomfield-2022-68.pdfBelfast Central School District – Reserve Funds (2021M-135)
Determine whether the Belfast Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/belfast-2021-135.pdfWesthill 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.pdfThe Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… a special retirement plan, you must retire by the first day of the month following your 70th birthday, even if you … your pension will equal: 1/120th (.83 percent) of your FAS for each year of credited service; plus 1/60th (1.66 … the date on which your retirement will occur. The 15-day filing requirement is waived if you are over age 70 at …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planOpinion 96-8
… Municipal Law, §99-l[1][a] for handling violations of toll collection regulations evidenced by photo-monitoring); … Municipal Law, §99-l[1][a] for handling violations of toll collection regulations evidenced by photo-monitoring) … any public authority which operates a toll highway, bridge and/or tunnel facility, such as the Thruway Authority …
https://www.osc.ny.gov/legal-opinions/opinion-96-8XII.10.D Monitoring Moving Services – XII. Expenditures
… the contract vendors to ensure the agency receives the best value for moving services. The OGS Moving Services … to complete a streamlined bid process, referred to as a “best and final offer” (BAFO) process, from the list of … exceed those provided in response to the contractor’s best and final offer. Exceptions where additional charges …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesDiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… York state’s dependence on gaming revenues has grown over the past two decades, according to a report released today by State Comptroller Thomas P. DiNapoli. Yet the share of state aid to school districts, which includes … York states dependence on gaming revenues has grown over the past two decades according to a report released today by …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetForms
… Please submit all three pages. (RS6340, Rev. 11/22) 605-A Accidental Disability Retirement Application For court … System members and ERS members covered under Section 605-d and 607-e. This is a two-page form and a HIPAA waiver. …
https://www.osc.ny.gov/retirement/formsSaranac Central School District – Tuition Billing and Collections (2023M-90)
… (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the … District officials did not properly bill and collect tuition for nonresident foster care students enrolled at the … March 27, 2023, the District had not collected $59,336 of tuition billed and did not bill $4,345 for tuition due. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Westhill Central School District – Information Technology (2021M-32)
… administrative permissions. Provide formalized IT security awareness training to staff. Sensitive IT control weaknesses … user accounts are properly managed. Provide IT security awareness training. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Message from the Comptroller – 2021 Financial Condition Report
… what will be multiple years affected by COVID-19. My hope is that it will inform all New Yorkers as well as the ongoing …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerMessage from the Comptroller – 2022 Financial Condition Report
… of the COVID-19 pandemic and accompanying volatility in the State’s finances, New York ended the State Fiscal Year … aid provided 39 percent of the State’s All Funds receipts in SFY 2021-22. Federal funding supports health coverage for … nearly 9 million New Yorkers, and plays essential roles in programs including K-12 education, mass transit and social …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerMessage from the Comptroller – 2023 Financial Condition Report
… partially offset by growth in consumption and use taxes, business taxes, and other taxes. This report provides information and analysis on the full spectrum of New York State government finances and services, …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerRocky Point Union Free School District – Overtime (2021M-80)
… recorded. Preapprove non-emergency overtime as required by District procedures. Adequately monitor the overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Le Roy Central School District – Reserve Funds (2022M-110)
Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/le-roy-central-school-district-2022-110.pdfTown of Webb Union Free School District – Financial Management (2022M-53)
Determine whether the Town of Webb Union Free School District (District) Board (Board) and District officials adopted realistic budgets and properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/webb-2022-53.pdfRoyalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
Determine whether the Royalton-Hartland Central School District (District) has an information technology (IT) contingency plan that is periodically evaluated, updated as necessary, and disseminated to appropriate District personnel.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/royalton-hartland-2021-4.pdfState Agencies Bulletin No. 1497
… Background Due to no contract in place as of January 1, 2016, employees represented by PEF were not eligible for … the $5,000 annual IRS pre-tax limit. The employee’s annual election is not affected by the addition of the Employer … be adjusted accordingly so as not to exceed their annual election (Goal Amount). In certain situations, this may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1497-retroactive-dependent-care-advantage-account-dcaa-new-york-dependent