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State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Hicksville … fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. In addition, the accounting functions performed by staff were …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-339
… Purpose The purpose of this bulletin is to provide agencies with instructions to update Tier 6 employees’ Savings Plans pages due to the two-year look back. Affected Employees Tier 6 ORP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-339-two-year-look-back-tier-6-suny-optional-retirement-planState Agencies Bulletin No. 1793
… provide the employee’s earnings by Department ID for the calendar year entered. If the query results in multiple rows … Plans page should be updated for employees with a Payroll Status of Active, Leave of Absence, Leave with Pay, … Insert a row in the “ Coverage ” section and enter the payroll period begin date in the Deduction Begin Date field. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcImproper Payments for Brand Name Drugs (Follow-Up)
… status by the federal Food and Drug Administration (FDA). However, our follow-up found that the system enhancement did not apply to all FDA-approved generics, and since our initial audit, Medicaid has paid an additional $6.3 million for drugs that appear to be generic drugs but were …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followState Agencies Bulletin No. 2303
… Purpose: The purpose of this bulletin is to provide agencies with instructions to update Tier 6 … Benefits > Savings Plans ) Enter the Empl ID into search box. Click Search. Select the correct Empl Record number for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-2025-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… to provide meals and refreshments for students, sell a la carte items in the District’s two cafeterias, and cater … the Manager also purchased food totaling $100 for a District teacher to serve at a different private … the findings and recommendations in this report must be prepared and provided to our office within 90 days, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28The Cost of Living in New York City: Transportation
Fueled by inflation, transportation prices in the New York City metropolitan area rose by almost two times as much as overall costs between 2019 and 2022, growing by over 21 percent. Since then, prices have come down.
https://www.osc.ny.gov/files/reports/pdf/report-16-2025.pdfTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… Key Recommendations Develop reasonable revenue estimates for the water and sewer districts, and monitor and adjust …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Marathon Central School District – Fund Balances (2017M-280)
… determine whether the Board and District officials ensured fund balances and reserves were reasonable for the period … approximately $17.9 million. Key Findings Unassigned fund balance exceeded the statutory limit each year for the past three years but decreased as a percentage of ensuing year’s appropriations by 2 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280State Agencies Bulletin No. 1585
… for details on employee notification, including a letter template that agencies can use to satisfy notice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-hasFlorida Union Free School District – Information Technology (2017M-146)
… 1, 2015 through June 9, 2017. Background The Florida Union Free School District is located in the Towns of Goshen and … based on a formal service level agreement. … Florida Union Free School District Information Technology 2017M146 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… October 31, 2016. Background The Burnt Hills-Ballston Lake Youth Recreation Commission was established in 1973 by … children within the boundaries of the Burnt Hills-Ballston Lake Central School District. The Commission’s Board is …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesCity of Oswego – Community Development (2015M-108)
… of Audit The purpose of our audit was to examine selected City community development activities for the period January 1, 2013 through October 31, 2014. Background The City of Oswego is located in Oswego County and has a …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… at least annually to determine if the amounts reserved are necessary and reasonable, transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Creditable Service – State Police Plan
… an officer of the New York State Division of State Police is creditable. You may also receive credit for service as a: …
https://www.osc.ny.gov/retirement/publications/1518/creditable-servicePleasantville Union Free School District – Financial Condition (2015M-311)
… September 10, 2015. Background The Pleasantville Union Free School District is located in the Village of … of funds, when appropriate. … Pleasantville Union Free School District Financial Condition 2015M311 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… April 30, 2016. Background The Patchogue-Medford Union Free School District is located in the Town of Brookhaven, … not approve their own absences. … PatchogueMedford Union Free School District Leave Accruals 2016M236 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Silver Creek Central School District – Financial Condition (2015M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities … District officials annually appropriated fund balance to reduce the tax levy, but funds were not used as budgeted … include realistic appropriations based on actual needs to avoid levying taxes at a level greater than needed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Randolph Academy Union Free School District – Financial Management (2015M-248)
… 2009 through September 25, 2015. Background The Randolph Academy Union Free School District is a special act school … flow statements and present them to the Board. … Randolph Academy Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mLancaster Central School District – Financial Management (2022M-37)
Determine whether the Lancaster Central School District District Board of Education Board and District officials properly managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37