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Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… January 31, 2013. Background The Remsenburg-Speonk Union Free School District (District) is located in the Town of … RemsenburgSpeonk Union Free School District Claims Processing 2013M128 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Piseco Common School District – Claims Auditing (2015M-230)
… Purpose of Audit The purpose of our audit was to evaluate the … elected three-member Board of Education, does not operate a school, and its 30 students attend schools in other …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… Purpose of Audit The purpose of our audit was to examine the District’s process and procedures over …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitNyack Union Free School District – Reserve Funds (2014M-185)
… purpose of our audit was to examine the District’s reserve funds for the period July 1, 2012 through March 24, 2014. … Nyack Union Free School District Reserve Funds 2014M185 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185West Hempstead Water District – Life Insurance (2016M-393)
… provision of life insurance policies as a fringe benefit for the period January 1, 2015 through July 31, 2016. … approximately $3.5 million. Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Town of Stuyvesant – Procurement (2017M-54)
… 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54State Agencies Bulletin No. 738
… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in … new deduction code for Metropolitan Property and Casualty Insurance. OSC Actions OSC will automatically process … deduction, contact the Metropolitan Property and Casualty Insurance Company Call Center at 1-800-GET-MET8. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/738-new-deduction-code-538-metropolitan-propertycasualtyNew York State Common Retirement Fund
The New York State Common Retirement Fund holds and invests the assets of the New York State and Local Retirement System
https://www.osc.ny.gov/common-retirement-fundOpinion 93-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to pre-pay certain employer retirement contributions) SCHOOL DISTRICTS -- Powers and Duties (authority to issue … Whether the issuance of bonds by a noncity school district is subject to …
https://www.osc.ny.gov/legal-opinions/opinion-93-17DiNapoli Releases Economic Report on Greater Flushing Area
… the greater Flushing area, enjoyed outsized employment and business growth from 2000 until Queens became the epicenter … of any New York City neighborhood. Pre-Pandemic, Strong Business and Employment Growth The greater Flushing area has a diverse and vibrant local economy and is a major business center outside of Manhattan. In the nearly 20 years …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-areaAgency Financial Reporting Package
… system used by the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … . AFRP Reporting Application Existing Users Log in to Online Services to get started. If you forgot your …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageHomeowners Association, Inc.
… The majority of the contract funds were budgeted for the purchase of equipment to enable Homeowners to i) … demonstrate it used the items purchased with State monies for purposes consistent with the contract. Homeowners used some equipment for personal purposes. For example, Homeowners purchased a …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incV.3.G Product Code – V. Chart of Accounts (COA) Governance
… accounts will require Product codes on the transaction. For a list of Miscellaneous Receipts account codes that … is six numeric digits in length. Reporting Trees for Product are being created on an as-needed basis for agencies that have defined at least three levels …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… fund prudently, with a diversified portfolio that can weather economic storms and provide retirement security for …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterOversight of School Fire Safety Compliance (Follow-Up)
… included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background The State … (Department) is responsible for overseeing school fire safety, including mandatory fire and building inspections, and for ensuring schools’ … included in our original report Oversight of School Fire Safety Compliance 2015S86 …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followContinuity of Operations Planning (Follow-Up)
… to COOP practices that would enable the agencies to handle emergency or disaster situations more effectively. Key …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… of our review was to assess the Schonowe Volunteer Fire Company, Inc’s (Company’s) progress, as of April 2025, in implementing our … in the audit report Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185), released in … of our review was to assess the Schonowe Volunteer Fire Company Incs Companys progress as of April 2025 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) … Determine whether the KenmoreTown of Tonawanda Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Town of Danby – Claims Processing and Procurement (2022M-127)
… payment. The Board approved 19 claims twice, resulting in duplicate payments totaling $33,282. 44 of 97 credit card …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Woodbourne Fire District – Board Oversight (2023M-98)
… whether the Woodbourne Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations. As a result, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98