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Life Changes: Membership in a Nutshell

… and nearly 3,000 employers, NYSLRS is one of the largest public retirement systems in the nation. The New York State … projection based on information provided by our automated records. The information in your member annual statement is … for most Tier 1, 2, 3 and 4 members. Estimates for Divorce Proceedings If you are in the process of a divorce, …

https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshell

Federal Funds to New York City: Individuals with Disabilities Education Act

The Individuals with Disabilities Education Act (IDEA), which originated in 1975 and was most recently amended in 2015, guarantees a free and appropriate public education in the least restrictive environment possible to children with disabilities and provides federal funding to support that mission

https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-individuals-with-disabilities-education-act.pdf

Bronxville Union Free School District - Procurement (2018M-46)

… if District officials sought competition for the purchase of goods and services not subject to competitive bidding and …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46

Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)

… maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, … a physical inventory to properly monitor and account for assets since 2011.Therefore, officials cannot assure …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoring

Jericho Union Free School District – Financial Management (2016M-328)

… The Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau … from $9.8 to $12.4 million – for three of the four years in our audit period (2012-13 through 2014-15). The District's … the District maintained an average balance of $1.1 million in this fund over the past four fiscal years. However, the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328

Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)

… Although the Board did not authorize the Treasurer to sign District checks with an electronic signature, the Treasurer used an electronic signature to sign 3,621 non-payroll checks totaling $26.7 million. The …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178

West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)

… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … of these accounts (37 percent) have not been used in more than five years, with the oldest being last used more … action. Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account

Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)

… items as alternates in original project plans and bid specifications. Solicit competition using bids, request for …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41

State Comptroller DiNapoli Releases Municipal & School Audits

… to help prevent unauthorized use, access and loss. In addition to sensitive information technology control … needed. Twenty-two of these accounts have not been used in more than five years. Town of German – Supervisor’s … did not maintain the town’s accounting records and reports in a complete, accurate and up-to-date manner. As a result, …

https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0

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