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State Agencies Bulletin No. 2398
… Plan 704 SUNY After Tax 403(b) Plan Education Department, School for the Blind, and School for the Deaf employees electing the following … Election panel. For New York State Education Department, School for the Blind, School for the Deaf, and CUNY agencies: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2398-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2091
… Plan 704 SUNY After Tax 403(b) Plan Education Department, School for the Blind, and School for the Deaf employees electing the following … Flat Amount (for employees of SUNY, Education Department, School for the Blind, and School for the Deaf) or the Percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2185
… Plan 704 SUNY After Tax 403(b) Plan Education Department, School for the Blind, and School for the Deaf employees electing the following … Flat Amount (for employees of SUNY, Education Department, School for the Blind, and School for the Deaf) or the Percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Westchester School for Special Children (WSSC) on its Consolidated Fiscal … Yonkers, New York, provides special education services to school-age and preschool children between 3 and 21 years of … The New York City Department of Education (DoE) and other school districts pay tuition and fees to WSSC according to …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualBlock Institute School – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Block Institute School (Block) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently documented … To determine whether the costs reported by Block Institute School on its …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… – pdf] Audit Objective Did the Canisteo-Greenwood Central School District (District) Board of Education’s (Board) … board of education (board) must audit the claims against a school district before they are paid or appoint a claims … review that, among other things, determines that the school district complied with its written policies, and that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84City of Yonkers - Budget Review (B21-6-7)
… revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable. … 55 of the Laws of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State … $3.4 million from exceeding the tax levy limit. The City’s proposed budget also includes the Yonkers Public School …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7State Comptroller DiNapoli Announces Municipal Audits
… benchmark rates to ensure they received the lowest prices for electricity and natural gas. Five of seven entities … School District) spent approximately $2.4 million more for electricity than the benchmark rate used by auditors. … records and reports accurately and properly accounted for all financial activities. Although the board did not …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsOpinion 2000-4
… §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §113, 470: A school district is not prohibited from establishing, pursuant … is in reply to your letter concerning the authority of a school district to establish, pursuant to collective … certain employees to terminate their employment with the school district (hereinafter the "program"). Under the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4State Comptroller DiNapoli Releases Municipal & School Audits
… membership. Lastly, the treasurer did not file the annual form 990 with the Internal Revenue Service, putting the …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1Mineola Union Free School District – Financial Condition Management (2021M-44)
… ] Audit Objective Determine whether the Mineola Union Free School District’s (District) Board of Education (Board) and … Determine whether the Mineola Union Free School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mMorristown Central School District – Information Technology (2021M-137)
… pdf ] Audit Objective Determine whether Morristown Central School District (District) officials adequately managed … Determine whether Morristown Central School District District officials adequately managed network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… Objective Determine if tuition billings for Warsaw Central School District (District) students enrolled in … Determine if tuition billings for Warsaw Central School District District students enrolled in outofdistrict …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… Objective Determine whether Haverstraw-Stony Point Central School District (District) officials established adequate … Determine whether HaverstrawStony Point Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologySchuylerville Central School District – Medicaid Reimbursements (2021M-131)
… Objective Determine whether the Schuylerville Central School District (District) maximized Medicaid reimbursements … Determine whether the Schuylerville Central School District District maximized Medicaid reimbursements by …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Wayne Central School District – Transportation Department Operations (2021M-160)
… - pdf ] Audit Objective Determine whether Wayne Central School District (District) officials have developed a process … Determine whether Wayne Central School District District officials have developed a process …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mArkport Central School District – Network Access Controls (2021M-162)
… Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. District officials did … accounts and permissions. The District had 92 unneeded network user accounts and nine user accounts with unnecessary …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Otego-Unadilla Central School District – Information Technology (2021M-178)
… Objective Determine whether the Otego-Unadilla Central School District (District) Board and officials ensured … Determine whether the OtegoUnadilla Central School District District Board and officials ensured District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Highland Central School District – Non-Instructional Overtime (2021M-8)
… $203,444, primarily for non-emergencies. With appropriate scheduling, over $60,000 of these overtime payments could …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8New Lebanon Central School District – Network User Accounts (2021M-30)
… ] Audit Objective Determine whether New Lebanon Central School District (District) officials established adequate … Determine whether New Lebanon Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30