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SUNY Bulletin No. SU-357
… schools, F-1 and M-1 students who come to the United States to attend those schools, U.S. Department of … Program sponsors and J-1 visa Exchange Visitor Program participants. In 2004, Congress mandated all nonimmigrant … United States and the student's country of residence. For countries that do not have a scholarship income tax treaty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-357-suny-nra-sevis-fee-reimbursementAbandoned Property
… electronic communications, and recognizes the death of an owner as a trigger for dormancy. Memo Bill Text Status … electronic communications and recognizes the death of an owner as a trigger for dormancy …
https://www.osc.ny.gov/legislation/abandoned-property-0Implications for the Future – 2023 Financial Condition Report
… and many forecasters continue to believe that a recession is more likely than not. These factors include persistent … the State has set aside nearly $19.5 billion, which is more than 15 percent of State Operating Funds spending. … and many forecasters continue to believe that a recession is more likely than not …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-futureSpackenkill Union Free School District – Professional Services (2021M-89)
… sought competition for the procurement of professional services and entered into written agreements with service … District’s procurement policy when procuring professional services. As a result, taxpayers have little assurance that … The Board of Education (Board) should ensure professional services are completely procured and in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89North Syracuse Central School District – Professional Services (2022M-34)
… School District (District) officials sought competition for the procurement of professional services and entered into written agreements with service … we reviewed, they did not always seek competition for professional services in accordance with District policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed capital project (Project) change orders. Key Findings The Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Central Square Central School District - School District Website (S9-19-29)
… complete report - pdf ] Audit Objective Determine whether the Central Square Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial … to make informed decisions. Officials did not post the: Final annual budget and Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Grand Island Central School District - School District Website (S9-19-31)
… a website that provided the public with transparent and comprehensive financial information. Key Findings … but certain financial information was not transparent and comprehensive. Officials did not post: Comprehensive … a specific individual responsible for corrective action and implementation date per audit recommendations. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Lake Pleasant Central School District - School District Website (S9-19-36)
… complete report - pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial … to make informed decisions. Officials did not post: The final annual budget and audit reports. Comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36New Lebanon Central School District - School District Website (S9-19-37)
… documents to make informed decisions. Officials did not post: Budget-to-actual results; budget documents with fund … card information; and annual external audit reports. Office of the State Comptroller’s (OSC’s) audit and … of the District’s fiscal decisions. Key Recommendations Post the budget-to-actual results, comprehensive budget …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Oneida City School District – Information Technology (2020M-80)
… student information system (SIS) against unauthorized use, access and loss. Key Findings The District’s network was not … secure to protect the SIS against unauthorized use, access and loss. District officials did not adequately manage … user accounts or administrative permissions to limit access to assets and data. Some District computers were used …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Susquehanna Valley Central School District – Information Technology (2020M-95)
… - pdf ] Audit Objective Determine whether Susquehanna Valley Central School District (District) officials … Determine whether Susquehanna Valley Central School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mCity of Long Beach – Budget Review (B7-15-14)
… and expenditure projections in the City’s tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Introduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, … or to perform other job-related duties. While travel and conference expenses are generally not a significant … Officers and employees often travel as part of their official duties …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionSeneca Falls Central School District – Procurement (2021M-201)
… officials used a competitive process to procure goods and services to achieve the optimal use of District resources. … not always use a competitive process to procure goods and services to achieve the optimal use of District resources. 21 … or document an exception from soliciting competition for services provided by six professional service providers that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… Objective Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and … Determine whether the Raquette Lake Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mTown of Throop – Procurement (2022M-173)
… not followed for 72 purchases totaling $887,952 of the 180 purchases totaling $1.3 million we reviewed. Competition …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173Hammond Fire District – Board Oversight (2024M-151)
… adopted required policies and completed required training. Key Findings The Board did not adequately monitor … 176-e which requires each Board member to complete fiscal training in a timely manner. One Board member has not yet completed the required training and three Board members completed the training …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… report – pdf] Audit Objective Determine whether the Lewis County Industrial Development Agency (LCIDA) Board (Board) ensured staff service fees were accurately calculated and paid in … staff services agreements (agreements) with Naturally Lewis, Inc., a not-for-profit corporation (Corporation), to …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Town of Volney – Financial Operations Oversight (2024M-93)
… Determine whether the Town of Volney Town Town Supervisor Supervisor performed his financial …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93