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Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… City School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 178 of the 665 (27 percent) water outlets we identified that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… year. Retirement contributions by a participating employer in the New York State and Local Retirement System as billed by OSC. These types of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditNorwood-Norfolk Central School District – Financial Management (2022M-129)
… Norwood-Norfolk Central School District (District) Board of Education (Board) and District officials properly managed … fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, surplus fund balance was $1.7 million, $0.7 … the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with generally accepted accounting principles (GAAP) for governments as prescribed by the Governmental Accounting … Basic financial statements for the State of New York are prepared in conformity with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsCampbell-Savona Central School District -- Budget Review (B2-14-11)
… Recommendations Reduce appropriations to more realistic levels. Increase the State aid estimate in the tentative …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… today in Erie County Court after admitting he worked for a second school district at the same time before his scam … Frank A. Sedita, III. He is due back in Erie County Court for sentencing on June 11. “At a time when our public school … wrongdoers responsible. I thank District Attorney Sedita for prosecuting this case.” DiNapoli’s auditors and …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyResources for Local Officials
… Local Fiscal Recovery Funds Guidance: Guidance on Use of Funds, Reporting Requirements, Distribution Process and Contact Information from the State Division of the Budget Accounting Guidance from the Office of the State Comptroller [pdf] Constitutional Debt Limit …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsDiNapoli Encourages New Yorkers to Save for College
… State Comptroller Thomas P. DiNapoli is encouraging New Yorkers who face college expenses to open a 529 College Savings account to start saving now to … getting a degree. According to the Federal Reserve Bank of New York's latest figures from 2015, the nationwide average …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… by submitting an AP voucher for reimbursement to bring the account in balance. Pursuant to Chapter XII, Section 10.E - Reporting the Theft, Loss or Misuse of State Assets of this Guide, if the Business Unit suspects the shortage is due to theft, … by submitting an AP voucher for reimbursement to bring the account in balance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesDiNapoli: MetroPlus Enrollment Reached a Record High Over the Course of the Pandemic
… percent. “My report shows that New Yorkers have enrolled in MetroPlus health plans in record numbers over the course of the COVID-19 pandemic,” … expires. During this wind down period, enrollment in these plans will likely decline as the member renewal …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-metroplus-enrollment-reached-record-high-over-course-pandemicDiNapoli: Increase in Older Inmates Challenges New York's Prison System
… New York's prison population is decreasing, but the number of inmates age 50 and over rose 46 percent from … Year, an increase of $64.5 million, or 20.4 percent, in the last three years. "New York must confront the challenges of an aging inmate population," DiNapoli said. …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-increase-older-inmates-challenges-new-yorks-prison-systemPrivacy and Security of Student Data (Follow-Up)
… of Student Data (Report 2021-S-29 ). About the Program The State Education Department (SED) is part of the University of the State of New York, one of the most complete, interconnected … programs and services to schools throughout the State and host various schools’ student information systems …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followStay Informed – Career Plan
… retirement news. Like us on Facebook and follow us on Twitter for quick tips and updates on a variety of retirement …
https://www.osc.ny.gov/retirement/publications/1642/stay-informedOpinion 93-26
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS … mandatory language in sections 202 and 202-a, we have previously expressed the opinion, with respect to a town …
https://www.osc.ny.gov/legal-opinions/opinion-93-26V.3.E Programs – V. Chart of Accounts (COA) Governance
… set of recognizable objectives. Information captured in Program relates directly to Appropriation Bill Copy. … will be able to access the complete list of Program codes in the SFS. This also supports the ability to suballocate, … The Program ChartField is five alphanumeric characters in length. Numeric Program codes will capture all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsOversight of Certified Homeless Shelter Food Services
… the food services at certified homeless shelters in New York City, and whether the meals served meet State … conveniently accessible to residents on a daily basis. To this end, some shelters cook their own food on site while … by food service workers who are regularly tested for tuberculosis (TB). OTDA administers New York State’s …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesOversight of Transportation Services and Expenses
… over transportation expenses and transportation services. For transportation expenses, excluding fueling, and … for the confinement and rehabilitation of approximately 30,500 individuals in custody and the supervision of over 35,000 parolees …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesDue Diligence for Companies Holding Abandoned Funds
… See the additional notification requirements section for more information. How to meet due diligence requirements 90 days before your final report is due Send a notice by first class mail to every person or business with a valid address …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-funds