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Management of General School Funds (Follow-Up)
To determine the extent of implementation of the eight recommendations included in our initial audit report Management of General School Funds
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followGraded Rates – Contribution Stabilization Program
… is less than 1 percent, then the graded rate will be set to the System average rate. Note: Graded rates are calculated … 14.4 14.4 14.9 2020 14.2 14.2 14.6 2021 14.1 14.1 14.6 2022 15.8 15.1 16.2 2023 11.4 14.1 11.6 2024 12.4 13.1 13.1 … 2024 27.7 27.4 27.8 2025 31.1 28.4 31.2 Rev. 12/23 … How graded rates for the NYSLRS Contribution Stabilization …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesSelected Aspects of Discretionary Spending
… be accountable for such costs. Key Finding The Authority does not have policies to determine the appropriateness and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Transportation – 2021 Financial Condition Report
… components. The fact that a bridge is in poor condition does not imply that it is unsafe or likely to collapse. A …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationVillage of Depew – Internal Controls Over Capital Projects (2013M-29)
… all of these resources and transactions in the sewer fund does not allow for capital activity to be appropriately …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Superintendent and the Director of Business Services provided adequate fiscal oversight over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s … The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of Auburn, Town …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Saugerties – Information Technology (2015M-117)
… was approximately $8.23 million. Key Findings The Board does not review user access on an ongoing basis or restrict …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Odessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Oakfield-Alabama Central School District – Budgeting (2016M-172)
… reserves as a funding source in annual budgets but does not use them, and the Board did not establish an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Fonda-Fultonville Central School District – Payroll (2015M-118)
… the Deputy’s payroll duties so that this individual does not control all aspects of payroll transactions. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Education Law. The Board should ensure that this designee does not sign checks on a regular basis, but only in the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… pertaining to each asset. Ensure that the District does not enter into any contract in which a District officer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictElectronic Documents Submission System (EDSS)
… form is intended to be used when your government entity does not have a Government Authorizer available to establish …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssCity of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… Braille and interior doors with accessible hardware that does not require grasping or twisting. 20 components at the …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… series. Source: U.S. Census Bureau, American Community Survey (ACS) During this period, poverty rates in New York … 2022, at https://robinhoodorg-wp-production.s3.amazonaws.com/uploads/2022/04/PT_Annual2021_final.pdf . 10 Annie … 2022), at https://robinhoodorg-wp-production.s3.amazonaws. com/uploads/2022/04/PT_Annual2021_final.pdf . 24 Center on …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadePrivacy and Links Policy
… that natural person. The Office of the State Comptroller does not collect any personal information about you unless … process your request. The Office of the State Comptroller does not sell, rent, loan, trade, or lease email addresses or … As noted above, the Office of the State Comptroller does not collect any personal information about you during …
https://www.osc.ny.gov/online-services/privacy-and-links-policyOpinion 89-24
… EDUCATION LAW, §2103(4); General Municipal Law, §§801, 802(1)(f), 805-a, 806: A school board member does not have a … or both activities may be regulated by the school district's code of ethics. You ask whether a person who is a member of … provision of law, it does not appear that there is any bar to a board member of one school district being employed …
https://www.osc.ny.gov/legal-opinions/opinion-89-24DiNapoli Releases Executive Budget Report
… the finances of New York households. The Executive Budget does not include any contingency measures for any potentially … state-sourced funding to maintain services; however, it does not have the taxing capacity to replace federal spending … and personal income taxes. While the Executive Budget does not propose extending the higher corporate franchise tax …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportOpinion 2001-2
… fifteen points). In those instances, section 217(c) does not prescribe a particular number of points, but rather … for that activity. It is our opinion that article 11-A does not authorize a program sponsor to create priorities … could refer to the service award point system. Even if it does, we do not believe the isolated word "minimum" is …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2