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DiNapoli: School District Tax Cap Levy Remains at 2%
… tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law includes provisions … districts and 10 cities with fiscal years starting July 1, 2026, including the “Big Four” cities of Buffalo, Rochester, … Watertown, and White Plains. Note: Allowable levy growth is expressed as a percentage. List of allowable tax levy …
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
… monthly benefit. Read about eligibility and how a PLS is calculated on our Partial Lump Sum Payment page . A member …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementJamestown City School District – Fund Balance and Reserves (2022M-97)
… report - pdf] Audit Objective Determine whether the Jamestown City School District (District) Board of Education … Determine whether the Jamestown City School District District Board of Education …
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)
… permissions. Monitor Internet usage for compliance with the School’s Acceptable Use Policy (AUP). As a result, … Develop and adopt an IT contingency plan and provide staff with IT security awareness training. As a result, the School … security awareness training and ensure staff comply with the AUP. Develop, adopt, distribute, and periodically …
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)
… not properly accounted for. Specifically: Four IT assets with combined costs of approximately $1,500 could not be located and were not inventoried and seven IT assets with combined costs of $2,050 were inventoried but could not be located. Fifteen IT assets with combined costs of approximately $12,500 were not …
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)
… for. Specifically: Nine Chromebooks, including, four with a total cost of $856 and five with an estimated total cost of $1,070 based on recent … not be located and was not inventoried. Twelve IT assets with combined purchase prices or cost estimates of …
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)
… activity collections were not always deposited timely and student treasurers did not maintain adequate supporting … were supported with adequate documentation and student ledgers were maintained and reconciled with the … Ensure that the central treasurer, faculty advisors and student treasurers are adequately informed about the …
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)
… Background The Valley Stream Union Free School District #24 is located in the Town of Hempstead in Nassau County. The … Valley Stream Union Free School District 24 Leave Accruals and Separation Payments 2016M335 …
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)
… of our audit was to examine the School’s relationship with its affiliated entities and any related payments for the … we were not able to assess the level of risk involved with the School’s participation in these ventures because … obligation to do so. Key Recommendations Confer with SED as to the propriety of its relationship with the LLC …
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
… Authority Executive Director Jan Hoffman was sentenced yesterday for a scheme that allowed her to steal over $48,000 … Authority Executive Director Jan Hoffman was sentenced yesterday for a scheme that allowed her to steal over $48000 …
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
… (MTA) did not collect almost $400,000 in penalty fees from Global Contact Services (GCS), a contractor who mishandled customer service … the period from April 2013 to May 2015; Track the cost of services to AAR customers due to the contractor’s errors and … 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-accountableSupplemental Payments to Executive Employees
… Medical Center is to serve as the regional health care referral center providing high-quality advanced health …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesOversight of Pupil Transportation Services (Follow-Up)
… completed the Department-established School Bus Driver Safety Training Program and to make an annual report … requirements, the Department administers the School Bus Driver Safety Training Program, through which 1,400 school bus driver instructors provide school bus drivers, monitors, and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-follow