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Lump Sum Payments – Enhanced Reporting
… The following types of payments may be made as a lump sum: Buy back Settlement agreement* Holiday Maintenance (clothing, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… my team manages the state pension fund prudently, with a diversified portfolio that can weather economic storms …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterIntroduction – Federal Funding and New York
… - Thomas P. DiNapoli Federal Revenues in the State Budget Federal Receipts Federal Spending by Major Funding … The budget resolutions passed by the 119th Congress will lead to …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionCost-Saving Ideas: School District Auditing – External Auditor
… Accepted Government Auditing Standards (GAGAS). Who does not qualify The district’s claims auditor The district’s …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorResources for Local Officials
… Reporting Manuals Adult-Use Cannabis Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance … Filing Accounting and Reporting Manuals Filing Deadlines for Counties, Cities, Towns and Villages NYSLRS Employer Web … and Supplementary Information Use Online Services to file for the following: Property Tax Cap Property Tax Cap …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsCost-Saving Ideas: Establishing an Effective Fleet Management System
… Determining the Better Deal: A Case Study You may need to make a determination on what type of vehicle is needed. A …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemEffectiveness of the Information Technology Transformation (Follow-Up)
… in planning the execution of the Transformation, with little to no evidence that basic planning steps were …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followLehman College – Controls Over Bank Accounts (Follow-Up)
… totaling $114,554 were either improper (did not comply with CUNY and/or State and City policies and procedures) …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… lists. We found that applicants who were next in line for units in a specific development were not always offered …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followSelected Aspects of the Migrant Education Program (Follow-Up)
… portion of the Migrant Education Tutorial Services (METS) faced challenges obtaining migrant student performance … develop methods to provide evaluation results at both the METS level and Program-wide to monitor performance against … to facilitate the timely exchange of information between METS and school districts. Key Finding Department officials …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followManagement of General School Funds (Follow-Up)
… report, John F. Kennedy Educational Campus: Management of General School Funds (Report 2009-N-11). Background Our … officials did not exercise due diligence and care over General School Fund (GSF) accounts. We could not fully … New York City Department of Education: Management of General School Funds (2013-F-33) …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followChild and Dependent Care Credit
… potentially inappropriate credits valued at $18.3 million. While OSC is able to access the OCFS and ACS data for our …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditControls Over Cash Advance Accounts
… infrequently issues checks for petty cash expenses. SED does not routinely resolve old outstanding items or review …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsTupper Lake Central School District – Records and Reports (2021M-14)
… (District) officials to effectively manage the District’s financial operations and capital projects. Key Findings … to pay related debt, which could have reduced the District’s tax levies, and $480,853 in project expenditures were not … ST-3 annual financial reports (AFRs), State aid claim forms and independent audit reports in a timely manner, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Town of Berne – Board Oversight (2021M-77)
… B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Newark Valley Central School District – Procurement (2022M-60)
… and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases … of goods and services totaling $44,401. Compare billed prices to the awarded contract prices and overpaid for cleaning supplies by $1,532. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… – pdf] Audit Objective Determine whether Jericho Union Free School District (District) officials helped safeguard … use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… officials secured user account access to the network and shared network folders to help safeguard personal, private … adequately secure user account access to the network and shared network folders to help safeguard PPSI. As a result, … multiple forms of PPSI in eight shared folders. Maintain a data inventory to properly protect IT resources, including …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… and the purchaser’s name. However, this policy does not require bonding insurance for all individuals who …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255