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Wyandanch Union Free School District – Budget Review (B24-7-2)
… The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Fund Financial Data – 2022 Financial Condition Report
… Special Revenue Fund, the General Debt Service Fund and all nonmajor governmental funds. ** The beginning fund …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataHampton Bays Union Free School District – Claims Processing (2013M-333)
… District is located in the Town of Southampton, Suffolk County. The District is governed by the Board of Education … vendor. For example, the District paid a vendor $17,960 on September 7, 2012, for special education services; the … was dated July 28, 2012 and the purchase order was dated September 5, 2012. Key Recommendation Ensure that purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Compliance With School Safety Planning Requirements (Follow-Up)
… of implementation of the 19 recommendations included in our initial audit report, Compliance With School Safety Planning Requirements (Report 2018-N-2 ). About the Program The New York State Safe Schools Against Violence in Education (SAVE) Act was signed into law in 2000 in an …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… complete report – pdf] Audit Objective Determine whether the Caledonia Joint Fire District (District) Board of Fire … financial and capital needs. Key Findings Although the District has significant future operating and capital needs, the Board and District officials did not properly plan for …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Town of Wells – Records and Reports (2024M-59)
… Board (Board) to effectively manage the Town’s financial operations. Key Findings The Supervisor did not maintain … records and reports to manage the Town’s financial operations. All nine balance sheet accounts for 2022 and six … Town Board Board to effectively manage the Towns financial operations …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… properly managed and remain active can potentially result in unauthorized building access. District officials: Did not … and badges. Granted access to 39 individuals participating in continuing education programs without conducting any …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… – pdf] Audit Objective Determine whether the Village of Copenhagen (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) financial records … Determine whether the Village of Copenhagen Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required … (OSC), and Reported the results of the Village’s fiscal activities to the public in a transparent manner. … Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Gowanda Central School District – Financial Management (2024M-104)
… period that gave the impression that the District would have operating deficits totaling $6.7 million when it …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Village of Addison – Payroll (2024M-12)
… pleaded guilty to one count of first degree Corrupting the Government (B Felony) and was sentenced to three to nine … that, if implemented, will improve the Village’s payroll function. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168), released in July … projects were missing applications, cost-benefit analyses, project agreements and uniform tax exemption policies. In … to help officials monitor and improve the IDA’s project approval and monitoring. Background The IDA is an …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fVillage of Cato – Audit Follow-Up (2023M-145-F)
… – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Village of Cato’s (Village’s) progress, as of June 10, 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the Village of Catos Villages …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… responsibilities were not adequately segregated as she was able to make purchases, prepare checks, sign checks with a …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollComptroller DiNapoli Releases School Audits
… Central School District and the Tuckahoe Union Free School District . “In an era of limited resources and … and balance sheets in a timely manner. Tuckahoe Union Free School District – Financial Condition and Information … Skaneateles Central School District and the Tuckahoe Union Free School District …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Medicaid Program – Improper Medicaid Payments to a Transportation Provider
… Medicaid made inappropriate payments to a transportation provider. The audit covered the period from September 26, … any relevant Medicaid payments will be recouped and the provider may be subject to additional fines and sanctions. The provider we reviewed is a private proprietary corporation …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerState Comptroller DiNapoli Releases School Audits
… , Waterford-Halfmoon Union Free School District and the West Buffalo Charter School . "In an era of limited resources … unrestricted fund balance exceeded the statutory limit. West Buffalo Charter School – Payroll (Erie County) Payroll … WaterfordHalfmoon Union Free School District and the West Buffalo Charter School …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Stay Informed – World Trade Center Presumption
… Your retirement benefits are an important part of a solid … including our 5-Step Plan for Retirement and Retirement Planning Checklist . Attend a pre-retirement presentation to learn about the retirement …
https://www.osc.ny.gov/retirement/publications/world-trade-center/stay-informedOrdinary Disability – Article 14 Benefits
… Eligibility To qualify for the ordinary disability retirement benefit, you must: Be … Have five years of credited service; and Be eligible for primary Social Security disability benefits. The Benefit … of: One-third of your FAS or 2 percent of your FAS for each year of credited service, up to 25 years. It is …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityDepartment of Transportation Bulletin No. DOT-14
… the Operational Services Unit (Bargaining Unit 03) in the Department of Transportation Background Chapter 10 of the Laws of 2008 … employees) Earnings End Date: Same as Begin Date Earn Code: COB Amount: Applicable Amount Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-14-call-out-response-payment-employees-engaged-winter-maintenance