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Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… to auditing positions. Drafting a request for proposal (RFP) To fulfill the position of external auditor , you must use a request for proposal (RFP), which is a detailed document that contains a … services requested and information about the district. The RFP should: outline the scope of the audit, including which …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesUnified Court System Bulletin No. UCS-344
… Council 37 in Bargaining Unit SK who reside within the zip codes as identified below: New York City Brooklyn … County Entire County Suffolk County All zip codes except 11719, 11764, 11778, 11786, 11789, and 11792 … 10984, 10986, 10989, 10993, and 10994 Note : The Zip Code criteria is only applicable to members of District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… and complete financial records, Provided the Board with adequate financial reports, bank statements, canceled … requires officials to disclose any interests that conflict with official duties. The lack of oversight of financial … of financial operations. Department officials agreed with our recommendations and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mOpinion 2005-4
… The BOCES board, by resolution, may divide the BOCES into election districts so long as there are at least 700 … ( id .) The inspectors make a written report of election results ( id .). 3 BOCES are established by order of the Commissioner of Education to provide shared educational …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4DiNapoli Calls for Transparency From Companies Regarding Affordability Concerns
… of our most intimate details — our identities, interests, locations, credit histories, medical conditions, sexual …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-calls-transparency-companies-regarding-affordability-concernsTown of Sodus – Transparency of Fiscal Activities (S9-25-38)
… the Board with reports such as budget-to-actual reports or trial balances 1 showing a total of cash receipts and … public review in the Town Clerk’s (Clerk’s) office. 1 The trial balance is an internal accounting report that lists …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38Town of Greenville – Transparency of Fiscal Activities (S9-25-41)
… the Board with reports such as budget-to-actual reports, trial balances 1 or bank balances, which limited its ability … public review in the Town Clerk’s (Clerk’s) office. 1 The trial balance is an internal accounting report that lists …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-greenville-transparency-fiscal-activities-s9-25-41Employer E-News Archive — 2024
The latest Retirement System news for NYSLRS employers
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2024Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… Comptroller (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of annual AFR … fund and highway fund appropriations in fiscal year 2024 to provide essential services to the public, such as … not: Perform monthly bank reconciliations or report the results to the Board, which undermined its responsibility to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Town of Steuben – Transparency of Fiscal Activities (S9-25-39)
… [read complete report – pdf] Audit Objective Did the Town of Steuben (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … Town of Steuben Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-steuben-transparency-fiscal-activities-s9-25-39DiNapoli: DOCCS Transitional Services Programs Need Improvement
… those who participate.” According to DOCCS, of the 9,883 men and women released from prison in 2024, 4,443 (45%) were undomiciled – lacking a fixed, … Transitional Housing pilot that has 76 beds for men and 32 for women to combat the prison-to-shelter …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-doccs-transitional-services-programs-need-improvementOpinion 88-65
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … officer is required to provide a duplicate receipt to a person who has not paid a tax. The issuance of tax receipts … (Town Law, §37[1]; 28 Opns St Comp, 1972, p 151; 1975 Atty Gen [Inf Opns] 107). The provisions of section 986(1) quoted …
https://www.osc.ny.gov/legal-opinions/opinion-88-65DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… State Common Retirement Fund (Fund) was $274.6 billion at the end of the second quarter of state fiscal year … York State Common Retirement Fund Fund was $2746 billion at the end of the second quarter of state fiscal year 202425 …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterAbout this Report – 2023 Financial Condition Report
… and is meant to complement those other reports, not to replace them. Detailed accounting data can be found in …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportAbout this Report – 2022 Financial Condition Report
… and is meant to complement those other reports, not to replace them. Detailed accounting data can be found in …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportLaFargeville Central School District – Information Technology (2021M-192)
… physical access or environmental controls over the server room. Improperly managed network user accounts. The … security and environmental controls over the server room. Immediately disable unneeded network user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan … for managing and monitoring the revolving loan fund program. Except as specified in Appendix A, officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationIsland Trees Union Free School District - School District Website (S9-19-34)
… report - pdf ] Audit Objective Determine whether the Island Trees Union Free School District (District) used its … Determine whether the Island Trees Union Free School District District used its …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… ensured that unneeded network user accounts were disabled in a timely manner. Key Findings District officials did not … ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District’s … accounts. These accounts had last log on dates ranging from March 2014 to November 2022. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mMorris Central School District – Fund Balance Management (2023M-47)
… fund balance exceeded the 4 percent statutory limit in all three fiscal years by approximately $1.1 million (10.1 … three fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was … surplus fund balance to comply with the statutory limit in a manner that benefits taxpayers. Develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47