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Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… (PPSI). 1 Protecting IT assets is crucial to maintain trust with students and families, as data breaches can lead … information, comply with legal requirements, maintain trust, and avoid financial repercussions. In fiscal year … compliance with the consulting agreement. In addition, the Board of Trustees (Board) did not develop adequate IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mHoltsville Fire District – Financial Management (2025M-4)
… use towards the next year’s budget and the expected real property tax levy. Accurate estimates help ensure that the tax levy is … increased by $771,762 from 2019 to 2024, meaning that real property taxes may have been higher than necessary. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Town of Oxford – Financial Condition (2024M-135)
… [read complete report – pdf] Audit Objective Did the Town of Oxford (Town) Board (Board) receive complete and … accurate financial reports and effectively manage and plan the Town’s financial condition? Audit Period January 1, 2019 … The Board did not receive complete and accurate financial …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Town of Ridgeway – Health Insurance Benefits (2025M-95)
… 2024. We extended our audit period back to January 2018 to verify total health insurance costs paid by the Town for … typically address these benefits, which generally outline eligibility, the amounts that an active or former official … and officials develop written procedures designed to verify eligibility of health insurance benefits, along with …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95State Agencies Bulletin No. 2326
… processing of the April 2025 Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for payments not processed … of the Laws of 2023 provides for an increase in Location Pay for employees located Downstate who are currently … processing of the April 2025 Increases to Location Pay and Location MidHudson Pay and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2326-april-2025-increase-location-pay-and-mid-hudson-location-pay-employeesDiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians
… to act on our recommendations.” OCFS oversees the state’s child welfare system and is responsible for supervising and coordinating child welfare services, which are administered by 58 local … districts also varied in the frequency of their follow-up visits. Of the sampled cases, auditors found that, in the …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardiansDiNapoli: MTA Budget Continues to Face Serious Risks
… Transportation Authority is expected to devote one-fifth of total revenue to debt service by 2023 as it relies … to finance its capital needs, leaving a smaller share of revenue for other priorities and hindering budget … already planned.” DiNapoli’s report finds that the amount of outstanding long-term debt issued by the MTA more than …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… to improve its oversight of local departments of social services and homeless shelter providers to make sure those … the shelters are being set up with a plan to get the services they need and transition to permanent housing, … of them in need of mental health care or drug addiction services, are in desperate need of permanent housing and …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersVoluntary Compliance Program
… Voluntary compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report … with state laws. Complete Your Self-Audit Checklist Who's eligible First-time reporters of unclaimed funds to the NYS … Eligible organizations that hold unclaimed funds but havent …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programCUNY Bulletin No. CU-744
… for processing the 2022 CUNY Research Foundation Grant Payments for Summer Research. Affected Employees CUNY … order to process the Summer 2022 CUNY Research Foundation Grant Payments, agencies must be in receipt of the CUNY RF … payment. To make the Summer 2022 CUNY Research Foundation Grant Payment to eligible employees, agencies must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-744-2022-city-university-new-york-cuny-research-foundationDiNapoli Announces Latest Fiscal Stress Scores
… in “moderate fiscal stress,” along with the towns of Massena (St. Lawrence) and Yates (Orleans) and the villages … designated in significant stress in 2024, and the Town of Massena and the Village of Washingtonville were each …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… timeframes, and some are not getting the services at all. The State Education Department and school districts must … in the 60-day timeframe. Eligible students are entitled to all services prescribed in the IEPs under the federal … also has no awareness of how many students are not getting all or some of their services they’re entitled to, or what …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themComptroller DiNapoli Releases School Audits
… Junior Republic Union Free School District and the Otsego Northern Catskills Board of Cooperative Educational Services … allows the district to remain financially solvent. Otsego Northern Catskills Board of Cooperative Educational Services … Junior Republic Union Free School District and the Otsego Northern Catskills Board of Cooperative Educational Services …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits2015 Year End Report
… Background The Board administered four sole custody funds in 2015.Board staff enter workers’ compensation claims data …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… an annual Assistance Listing Number (ALN) formerly the Catalog of Federal Domestic Assistance (CFDA), and periodic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedXII.6.G Paying Debt Service – XII. Expenditures
… OVERVIEW AND POLICIES This section informs Business Units how to process vouchers for Debt Service payments. The Office … and Submittal of this Chapter for instructions on how to prepare and submit a regular voucher. For questions … This section informs Business Units how to process vouchers for Debt Service payments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… follow. Department Operations: Personal Service (PS): PS – Regular PS – Temporary Service PS – Holiday/Overtime Compensation …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Property tax levy growth for school districts will be capped at 1.26 percent for the … calculation affects the tax cap calculations for 677 school districts as well as 10 cities, including the “Big … Syracuse and Yonkers. “For the fourth consecutive year, school and municipal officials will need to plan around a tax …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentCapital Planning (Follow-Up)
… ensure the highest priority facility needs are adequately addressed. During our audit period, NFTA prepared a … Authorities Law, but could not demonstrate how these plans addressed its highest capital needs. In addition, we found …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followAccountability for Traffic Ticket Surcharges (Follow-Up)
… included in our initial audit report, Accountability for Traffic Ticket Surcharges (2014-S-26). Background New York State Vehicle and Traffic Law authorizes cities that meet an established … set at 200,000 or more – to adjudicate non-criminal traffic infractions through administrative tribunals instead …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/accountability-traffic-ticket-surcharges-follow