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Oversight of Smart Schools Bond Act Funds
… the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their … for students throughout the State. Under the Act, school districts were allocated a portion of the $2 billion based on the percentage of selected school aid they received. Districts must develop a Smart …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsAudits of Local Governments: The Audit Process
… State Comptroller (OSC) audits of local governments and school districts. A small number of OSC audits of local governments and school districts are mandated by law, including audits of … or recent legislation requiring periodic audits of school districts and BOCES by OSC. Entrance Conference: The …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processPulaski Academy and Central School District – Financial Condition (2016M-81)
… The Pulaski Academy and Central School District is located in the Towns of Richland, Sandy Creek and Albion in Oswego County. The District, which operates two schools … The Board consistently overestimated appropriations in the adopted budgets. The Employee Benefit Accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81State Agencies Bulletin No. 1161
… Purpose To inform agencies of new earnings codes and procedures for … with an hourly rate less than $7.36. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleFlorida Union Free School District – Information Technology (2017M-146)
… The Florida Union Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Columbia County – Payroll (2014M-121)
… Purpose of Audit The purpose of our audit was to determine if controls over employee time and attendance and leave accruals were adequate for the period January 1, 2012 through October 3, 2013. …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… are met, including parental consents, prescriptions and service encounter details. Ensure that all IEP-related …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mQuogue Union Free School District – Financial Condition Management (2017M-196)
… officials effectively managed general fund balance for the period July 1, 2012 through June 30, 2017. Background … has approximately 110 students. Budgeted appropriations for the 2017-18 fiscal year total $8.1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… made during our audit period, totaling $31,300, and found that 15 totaling $7,159 were not audited and approved by the Board. The District used debit cards to … totaling approximately $14,000. The Board did not audit and approve the associated claims before payment. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Lake George Fire Company - Cash Receipts (2015M-216)
… George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, … audit committee. Consider the use of credit cards in place of debit cards or preauthorize purchases so the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216State Agencies Bulletin No. 900
… prior approval to submit an AC 230 for a situation that warrants making an exception to the above. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/900-schedule-submitting-2009-returned-paychecksState Agencies Bulletin No. 973
… prior approval to submit an AC 230 for a situation that warrants making an exception to the above. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/973-schedule-submitting-2010-returned-paychecksTravel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageTown of Sanford – Claims Audit Process (2021M-189)
… Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing … to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Village of Dering Harbor – Board Oversight (2020M-29)
… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… Services (BOCES) is an association of 18 component school districts. Combined, BOCES and the component districts …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andNutritional Assistance – Federal Funding and New York
… afford nutritious food. In January 2025 , nearly 3 million New Yorkers received $655.9 million of SNAP benefits for the … the Office of the State Comptroller, 11.3 percent of New York households suffered from food insecurity in 2020 to … In New York State, WIC is overseen by the New York State Department of Health and administered by individual providers …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. New York City Department of Sanitation (DSNY) and New York … coordination, and record keeping, impair DSNY’s ability to address ongoing cleanliness problems on New York City streets …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… purchasing did not advertise in the district’s official newspaper, as required by law, for nine CIP contracts … would have required it. North Amityville Fire Company, Inc. – Audit Follow-Up (Suffolk County) The purpose of the …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsCUNY Bulletin No. CU-270
… Employees Classified CUNY employees represented by District Council 37 (DC 37) in Bargaining Units TG, TH, TM …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-270-2006-cuny-1-blue-and-white-collar-salary-increase-district