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Buffalo City School District – Special Education and Grant Administration (2017M-73)
… year were $893.4 million. Key Findings The District bills based on nonresident tuition (NRT) rates calculated by the New York … students attending District schools and nonpublic schools based on actual costs and enter into written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… report – pdf] Audit Objective Determine whether the Town of DeWitt (Town) officials effectively managed the Planning … not confirm that all collections received were deposited. Of the 40 Planning and Zoning Department fees reviewed … for themselves. Town officials generally agreed with our findings and indicated they have begun to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… Local sales tax collections in New York state increased by 1.6% in February compared to … experiencing year-over-year declines for the month. It is imperative that local government officials take these … and Finance, and the amounts are based on estimates of what each municipality is due. In the third month of each …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the District’s long-term financial and capital needs, … the tax levy more than $7.5 million (80 percent) for 2020 through 2024. We also determined that: The …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Charter School of Educational Excellence – Information Technology (2023M-174)
… pdf] Audit Objective Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials secured student data to … contingency plan. As a result, there was an increased risk of unauthorized access to student personal, private and …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… funds when the disbursements were made. Building principals did not retain cash collection logs from the safes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mSherman Central School District – Claims Audit (2024M-92)
… properly perform her job duties and did not properly audit all claims prior to payment. According to a District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Village of Skaneateles – Claims Auditing (2024M-68)
… appropriate and properly audited and approved prior to payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board … goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Miller Place Fire District – Credit Cards (2024M-58)
… – pdf] Audit Objective Determine whether the Miller Place Fire District (District) Board of Fire Commissioners … initiate corrective action. … Determine whether the Miller Place Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Pavilion Central School District – Claims Audit (2024M-108)
… (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor did not properly audit all claims prior to payment. As a result, there was an increased risk that … was properly authorized by an appropriate department head and/or approved by the purchasing agent. 50 claims …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Orleans County – Court and Trust Funds (2024-C&T-6)
… Key Recommendation The Treasurer should ensure that all money deemed abandoned property is paid to the State …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Avon Central School District – Financial Management (2024M-75)
… However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School … receive separation payments and health insurance buyouts in accordance with contractual agreements. Of the 46 … have adequate supporting documentation and are disbursed in accordance with applicable Collective Bargaining …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolConsumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… Nassau , Niagara , Orange , Seneca , Tompkins , Washington and Wyoming . Audit Objective Determine whether officials in 10 county (County) departments of weights and measures (Departments) adequately provided consumer … to support 25 of 74 (34 percent) reported consumer complaints and the actions taken to address them. Key …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024State Agencies Bulletin No. 2267
… the agency’s address to be displayed on Employee Form W-2 for Tax Year 2024. Effective Dates: This bulletin is … Actions: Agencies must verify the agency return address for all Department ID(s) associated with their agency as … following Control-D report will be available for agency use: NPAY529 (AGENCY’S ADDRESS LISTING ) Questions: Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2267-verification-agency-return-address-employee-form-w-2-wage-and-taxAgency Financial Reporting Package
… System The Agency Financial Reporting Package (AFRP) is the internet based reporting system used by the Office of … of unique financial data and information maintained at State agencies. Financial data and related information is … AFRP, please contact the Bureau of Financial Reporting and Oil Spill Remediation (OSC BFR) at (518) 474-3277 or email us …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageTown of Perth – Supervisor’s Records and Reports (2024M-149)
… [read complete report - pdf] Audit Objective Determine whether the Town of … the Town Board (Board) to effectively manage the Town’s financial operations. Key Findings The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Comptroller DiNapoli's Legislative Program
… Legislation: Passed by the Assembly Public Posting of Certain Contracts - A.6707 (Solages) – Requires a public listing of certain … during an active government procurement. Makes Unclaimed Child and Spousal Support Payments Interest Eligible – S.8253 …
https://www.osc.ny.gov/legislationAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… report – pdf] Audit Objective Determine whether the Amani Public Charter School (School) officials procured goods and services in accordance with established policies. Key Findings …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11State Agencies Bulletin No. 2362
… address to be displayed on Employee Form W-2 for Tax Year 2025. Effective Dates: This bulletin is effective immediately. OSC Actions: OSC will update PayServ with the agency name and address provided. … (Wage and Tax Statement) for 2025. OSC Actions: OSC will update PayServ with the agency name and address provided. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2362-verification-agency-return-address-employee-form-w-2-wage-and-tax