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Indian River Central School District – Financial Condition (2016M-287)
… March 31, 2016. Background The Indian River Central School District is located in the Towns of Alexandria, … Indian River Central School District Financial Condition 2016M287 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for … consistently provide monthly bank reconciliation reports to the Board and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Niagara Falls City School District – Fuel Accountability (2015M-178)
… Board’s oversight of fuel delivered to the transportation contractors’ facilities for the period July 1, 2013 through … contracts do not include provisions which allow contractors to use fuel purchased by the District for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Freeport Union Free School District – Financial Condition (2016M-300)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Findings The District’s unrestricted fund balance was as much as 12 percent of the ensuing year’s budget, or more than … Board appropriated an average of $8.7 million each year to finance operations for the 2013-14 through 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Farmingdale Union Free School District – Financial Condition (2016M-235)
… the amount of unrestricted fund balance and use the excess funds in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Laurens Central School District – Budgeting and Reserves (2013M-135)
… 7, 2013. Background The Laurens School District is located in Otsego County. The District is governed by the Board of … the use of surplus fund balance to finance operations in an effort to avoid raising unnecessary real property … taxes. However, although fund balance was included in the budgets, the District has not actually used fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Silver Creek Central School District – Financial Condition (2015M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities … District officials annually appropriated fund balance to reduce the tax levy, but funds were not used as budgeted … include realistic appropriations based on actual needs to avoid levying taxes at a level greater than needed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Sweet Home Central School District – Financial Management (2016M-207)
… Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which operates … finances by ensuring that budgets were realistic and by properly planning for and using fund balance. District officials improperly set …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Red Hook Central School District – Financial Management (2016M-105)
… Columbia County. The District, which operates four schools with approximately 1,900 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Red Creek Central School District – Financial Condition (2016M-365)
… of overestimated expenditures. The District's reserve plan does not include the District's specific long-term intentions …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… were appropriate and secure. Key Findings While the bank transactions we reviewed were appropriate, the Board and … The Board did not designate an alternate signatory in the Treasurer’s absence. The Board did not enter into a … signature at all times. Designate a Deputy Treasurer to sign checks and authorize electronic/wire transfers in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingEast Ramapo Central School District – Financial Condition (2013M-141)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2009, to February 1, 2013. Background The East Ramapo Central … is $800,000 more than the $7.4 million budget note issued to fund the deficit. District officials planned to use the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Charlotte Valley Central School District – Financial Condition (2013M-232)
… if the amounts reserved are necessary, reasonable, and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Albany City School District – Separation Payments and Information Technology (2012M-251)
… Audit The purpose of our audit was to examine the District’s calculation of separation payments and information … the District has not tested the plan to ensure that it can be implemented in emergency situations and that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationOpinion 88-1
… that bear on the issues discussed in the opinion. PARKING FACILITIES -- Conveyance of (to U.S. Postal Service); … authorizing) REAL PROPERTY -- Conveyances Generally (of village parking lot) -- Gifts (of parking lot to U.S. Postal Service) … Whether a parking lot may be determined to be unneeded for village …
https://www.osc.ny.gov/legal-opinions/opinion-88-1DiNapoli, Sanders and Anderson Take Action to Expand Lending in Underserved Communities and Spur Economic Development
… conference in support of legislation that would expand lending in underserved communities and help stimulate … banks and minority‑owned financial institutions to expand lending, support small businesses, and help families build … traditional collateral, freeing up more capital for lending. The second bill ( S.8406 / A.9573 ), authored by …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-sanders-and-anderson-take-action-expand-lending-underserved-communities-and-spur-economicMission Statement and Performance Measures
… based on the Authority's method of reviewing secondary market trading data. Debt issuances appear to be issued in a timely manner after accounting for factors such as market conditions. The Authority collects data on change …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresDiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… Comptroller Thomas P. DiNapoli today announced employer contributions rates for the New York State and Local Retirement System … Fiscal Year (SFY) 2025-26. Employers’ average contribution rates will increase from 15.2% to 16.5% of payroll for the … Comptroller Thomas P DiNapoli today announced employer contributions rates for the New York State and Local …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26Comptroller DiNapoli & A.G. Schneiderman Announce Sentence of Brooklyn Man for Stealing Over $22K in Deceased Mother's Pension Benefit
… Buie, a Brooklyn resident, for stealing over $22,000 in pension benefits issued by the New York State and Local … an elaborate scheme to steal his deceased mother’s pension," said State Comptroller Thomas P. DiNapoli. "Thanks … the New York State and Local Retirement System." "Stealing pension benefits from a deceased family member is not a …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-ag-schneiderman-announce-sentence-brooklyn-man-stealing-over-22k-deceasedList of Agencies That Can Receive Electronic Invoices
… Joint Commission on Public Ethics DCS01 Department of Civil Service DED01 Department of Economic Development DFS01 … TAX01 Department of Taxation & Finance UCS02 Office of Court Administration - Administration and General Support UCS03 Court of Appeals UCS04 Unified Court System - Various* UCS05 …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoices