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Lackawanna City School District – Financial Condition (2014M-119)
Lackawanna City School District Financial Condition 2014M119
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hamburg Central School District – Capital Project (2014M-129)
… and Orchard Park in Erie County. The District is governed by a Board of Education which comprises seven elected … orders and allowance disbursement forms, as required by NYSED. In addition, none of the allowance disbursement forms were approved by NYSED. We found that the equipment purchased was generally …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Gouverneur Central School District – Financial Management (2016M-351)
… schools with approximately 1,600 students, is governed by an elected nine-member Board of Education. Budgeted … consistently overestimated general fund appropriations by an annual average of $3.2 million, or 10.8 percent, from … the school lunch fund exceeded the maximum amount allowed by federal regulations by an average of 43 percent in 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Lyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… two schools with approximately 985 students, is governed by an elected seven-member Board of Education. Budgeted … or known trends but instead overestimated expenditures by almost $2.7 million over the last four fiscal years …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Amenia , Jericho Water District , Town of … taken measures to provide physical security over the fuel supply. Auditors determined that approximately 7,100 gallons …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsNew York's 529 College Savings Program Delivers $287 Million to College Students Since January
… as one of the best in the nation by savingforcollege.com. For more information about the program, click here or … Plan disclosure booklet or go to: http://cdn.unite529.com/jcdn/files/NYD/pdfs/DisclosureBooklet.pdf. … New Yorks …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryContract Advisory No. 3
… Subject: Entering New Begin and Expire Dates for SFS Amendment Transactions … fields: 1) Description, 2) Transaction Amount, 3) New Begin Date, and/or 4) New Expire Date. Not all of these …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemSteuben County – Court and Trust Funds (2024-C&T-4)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. Background Pursuant to a court order, certain …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… Objective To determine whether UnitedHealthcare Insurance Company of … (Civil Service), provides health insurance coverage to over 1.2 million active and retired State, participating …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsSecurity Over Critical Systems (Follow-Up)
… Hudson River–Black River Regulating District (HRBRRD) is a New York State public benefit corporation whose mission is to … the Sacandaga, Indian, Black, Moose, and Beaver Rivers, for the purpose of regulating the flow of streams or rivers …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followState Agencies Bulletin No. 1718
… Purpose To advise agencies of the proper treatment of qualified parking benefits provided to employees during any given year Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department … December 2022. About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of … 1.2 million active and retired State, participating local government, and school district employees, and their …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilAbout Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $283.9 … estate and real assets (14.0%) and credit, absolute return strategies and opportunistic alternatives (8.5%). The Fund’s …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterAm I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … that expends $1,000,000 or more in federally awarded funds in its fiscal year is also required to have an audit, … recognized auditing standards by external auditors who are independent of the local governments they audit, …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditCUNY Bulletin No. CU-485
… for processing the retroactive Elevator Mechanic Salary Increases. Affected Employees CUNY employees in the title of … ( LTO ). Correcting an Automatic Retroactive Adjustment When certain conditions exist in an employee’s record, the … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-485-retroactive-salary-increases-employees-title-elevatorUnified Court System Bulletin No. UCS-164
… paychecks have been confirmed. Questions Questions about this Bulletin may be directed to the Non-Executive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-164-2010-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-178
… and to provide instructions for reporting transactions in Pay Period 19C. Affected Employees Judges who are paid using … of regular earnings actually paid to a judge for each calendar year must equal: The Judges statutory salary rate; …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-178-2011-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-190
… stub or direct deposit advice. Questions Questions about this Bulletin may be directed to the Payroll Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-190-2012-year-end-adjustment-judges-and-justices-unified-court