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Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… 24, 2017. Background The Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the control of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218West Seneca Fire District #4 – Procurement (2020M-52)
… pricing in compliance with the District’s procurement policy and General Municipal Law (GML). Key Findings The procurement policy could be improved. District officials were unable to … pricing. Key Recommendations Update the procurement policy to provide guidance for purchases in which alternative …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Standard Work Day and Reporting Resolution for Elected and Appointed Officials Form (RS2417-A) - SAMPLE
A sample for NYSLRS employers who need to create a resolution establishing a standard working day for elected and appointment officials.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs2417-a-sample.pdfDiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… into a public financing program for the Comptroller’s race or not? For years, I had called for public financing of … the plan and the hurdles that made it impractical or impossible for candidates to participate. But the failure … run for office is often denied the opportunity because he or she simply can’t self-fund a campaign. We need to consider …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsDiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… Former Town of Potter Clerk Julie Brown pleaded guilty yesterday after pocketing public funds for her personal use … of her plea agreement, of which she paid $20,000 during yesterday’s plea. “Ms. Brown violated the public trust by … Former Town of Potter Clerk Julie Brown pleaded guilty yesterday after pocketing public funds for her personal use …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsLicensing and Monitoring of Proprietary Schools (2019-S-68) 180-Day Response
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources before initial licensing and is adequately monitoring schools and utilizing its database to look for warning flags of future closings.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68-response.pdfUnified Court System Bulletin No. UCS-163
… Purpose To explain OSC’s automatic processing of Uniform Allowance and Uniform Blazer Allowance Payments and Time Entry procedures. … Units DR , F8, G9, S9, SR, SY, 86 and 87 Background Uniform and Equipment Allowance Payments to eligible … December 2010 Unified Court System UCS Uniform Allowance and Uniform Blazer Allowance Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-andDiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… Thomas P. DiNapoli, Monroe County District Attorney Brian Green and New York State Police Superintendent Steven G. … and must repay the money she stole. My thanks to D.A. Green and the New York State Police for their work with my … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullOpinion 90-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the board of fire commissioners may expend moneys for this project in excess of the amount approved at referendum …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… whether 17 school districts used their resources and two charter schools (collectively referred to as schools in this … State Safe Schools Against Violence in Education (SAVE) Act. 1 Key Findings Schools must do more to meet the minimum SAVE Act requirements. None of the safety plans met all the …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Objective Determine whether Franklin-Essex-Hamilton Board of Cooperative Educational Services (BOCES) officials … State aid for the Adirondack Educational Center (AEC) and North Franklin Educational Center (NFEC) capital improvement … properly claim State aid for the project. As a result, as of January 31, 2024, five component school districts …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectOpinion 91-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … a county sewer district. The cost of such a contract would be financed by the county in the same manner as other … Whether the town on behalf of the town district and the county on behalf of the county …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Retirement Option Election Form for Tier 3, 4, 5 and 6 Members for Designating Multiple Beneficiaries (RS6400)
To select a pension payment option when applying for retirement, Tier 3, 4, 5 and 6 members with multiple beneficiaries use form RS6400.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6400.pdfDanby Fire District – Claims Audit (2020M-149)
… Danby Fire District (District) adequately audited claims to ensure purchases had supporting documentation and were … audit claims and it authorized some unallowable claims to be paid prior to audit. The District: Made 14 disbursements totaling more … the Danby Fire District District adequately audited claims to ensure purchases had supporting documentation and were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Property Tax Cap Reporting - School Districts
This session will provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-cap-school-districts-2-9-23.pdfElsmere Fire District – Capital Project (2022M-48)
… capital project. Officials: Obtained voters’ approval for the construction project and bond financing. Prepared an … $35,365. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/08/05/elsmere-fire-district-capital-project-2022m-48Area #10 – Firewalls and Intrusion Detection – Information Technology Governance
… by the IDS should be reviewed and any apparent or suspected violations should be investigated. It is important … written procedures for reporting security violations or suspected violations to the IT manager or other appropriate …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionPUC Achieve Charter School – Board Oversight (2016M-316)
… 2016. Background The PUC Achieve Charter School, located in the City of Rochester in Monroe County, is a public school financed by local, State and federal resources …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316City of Glen Cove – Budget Review (B7-16-12)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2017 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt … the deficit obligations are outstanding. Key Findings City officials are projecting operating surpluses for the …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Compliance With Executive Order 95 (Open Data)
… Objectives To determine whether the Office of General Services (OGS) is complying with Executive Order 95 (EO 95), including providing, in a timely … To determine whether the Office of General Services is complying with Executive Order 95 including …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data