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Fuel and Services
… prices, and received the quality and quantity of goods and services it procured during its response to Superstorm Sandy. … the reasonableness of prices paid for the procurement of services from the ten vendors in our examination, (ii) the …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesGowanda Central School District – Financial Management (2024M-104)
… complete report – pdf] Audit Objective Determine whether the Gowanda Central School District (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the District’s fund balance and reserves. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… personal, private and sensitive information (PPSI) in its Student Information System (SIS) for the period July 1, 2014 … Oneida City School District Controlling Access to the Student Information System 2016M53 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… performance measures to evaluate the efficiency of bus routes. Reduce the number of bus routes to better utilize school bus capacity. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationState Agencies Bulletin No. 1182
… loaded into PayServ as follows: Expense File Load Impacted Payroll Cycles 9/10/2012 (May/June) 9/20/2012 (Inst) … regarding this bulletin should be directed to the Payroll Systems mailbox ( [email protected] ). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1182-processing-taxable-expense-files-payservCity of Troy – Budget Review (B5-16-15)
… the significant revenue and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt … $21,630,000 to liquidate cumulative deficits in the City's general fund for the years ending December 31, 1993, …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Wyandanch Union Free School District – Budget Review (B24-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2City of Lackawanna – Garbage Collection Fees (2021M-206)
… complete report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees). Key Findings City … Determine whether City of Lackawanna City officials properly assessed and …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Comptroller DiNapoli Releases Municipal Audits
… and Board Oversight (Schoharie County) The board failed to implement proper internal controls and the former … (YCIDA) – Receipts and Disbursements Auditors did not find any significant errors in how cash receipts and disbursements were recorded and …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsNYSLRS Fact Sheet
… (PFRS) Member Information (as of March 31, 2025) Overall membership in NYSLRS: 1,264,732 735,943 members 699,229 (95%) … for all ERS retirees and beneficiaries: $28,491 Tiers of membership Tier 1 joined before July 1, 1973 (0.1% of … for all PFRS retirees and beneficiaries: $64,131 Tiers of membership* Tier 1 joined before July 31, 1973 (total of just …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetDivision of Housing and Community Renewal Bulletin No. DH-56
… the FIS amount: must be equal to or greater than the Hiring Rate; must be greater than the employee’s current … 0001 if the current salary is equal to or greater than Hiring Rate and below Job Rate and the Anniversary Date is … messages: Position and job do not match Sal below hiring rate FIS missing FIS at or below current FIS below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-56-april-2012-performance-advances-graded-and-ns-equatedXVI.3.A Financial Statements – XVI. Financial Reporting
… these financial statements are numerous and varied. They have different objectives and use the financial statements … known facts, decisions, or conditions that are expected to have a significant effect on financial position or results of … flows between governmental and business-type activities have not been eliminated. Governmental activities, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsSUNY Bulletin No. SU-185
… Rockland or Westchester are entitled to the payments from the Downstate Location Fund. The payments amount is … Code: LOS (Location Stipend), ( XLS , YLS or ZLS for Non Resident Aliens) Earnings Begin Date: 11/24/11 Earnings … Code: LOS (Location Stipend), ( XLS , YLS or ZLS for Non Resident Aliens) Earnings Begin Date: 3/15/12 Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-185-suny-downstate-location-stipend-gseu-represented-employeesState Agencies Bulletin No. 1558
… Assignment to Duty Pay. Affected Employees Employees of the Department of Transportation and the Office of Parks, Recreation and Historic Preservation in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1558-2017-special-assignment-duty-pay-public-employees-federation-pefCity of Newburgh -- Budget Review (B18-6-12)
… December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be submitted … not include $841,622 in general fund debt service that was on the City’s debt schedule. Based on our projections, the … is likely underestimated by $830,000. City officials have not included adjustments for the amount of taxes …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Sullivan County – County Jail Operations (2013M-33)
… is located in the southern part of New York State and has a population of 77,547. The County Legislature is the … money to operate their current jail than if they were to build a new jail with a more efficient design and a larger … Although County officials have obtained cost estimates to build a new jail, efforts have stalled multiple times. The …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Montgomery County – Financial Condition (2013M-234)
… the period January 1, 2010, to May 31, 2013. Background Montgomery County covers 400 square miles and has a … Montgomery County Financial Condition 2013M234 …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234School for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the School for Language and Communication Development (SLCD) on its Consolidated … (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … on SLCD’s CFR for the fiscal year ended June 30, 2015, and certain expenses reported on SLCD’s CFRs for the two …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… Other Related Audits/Reports of Interest Kennedy Child Study Center: Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cambridge Central School District , East Quogue Union … School District , Fallsburg Central School District and the Randolph Central School District. “In an era of limited … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits