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Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… The central treasurer did not issue receipts or ensure student treasurers issued receipts for cash collections; 47 … totaling $113,667 did not contain required items such as student signatures and 30 collections totaling $55,025 were … was placed before deposit and club advisors did not ensure student treasurers maintained complete and accurate records …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mCampbell-Savona Central School District – Student State Aid (2024M-79)
… Audit Objective Determine whether Campbell-Savona Central School District (District) officials properly claimed New … Determine whether CampbellSavona Central School District District officials properly claimed New York …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… maintained, such as a complete and accurate listing of all outstanding tax certiorari cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) … certiorari reserve funds provided to the Board contained all information required by District policy. Without …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Village of Skaneateles – Claims Auditing (2024M-68)
… payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68County of Putnam – Recreation and Golf Course Collections (2024M-50)
… and Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported … were supported. Key Findings The County’s Department and Golf Course did not always record, deposit, remit … and Recreation Department Department and Putnam County Golf Course Golf Course recorded deposited remitted and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50DiNapoli: Local Sales Tax Collections Up 3% in November
… is due. In the third month of each calendar-year quarter, these distributions are adjusted upward or downward, so that the quarter as a whole reflects reported sales by vendors. The … (for October-December) will be available in January 2025. Data Monthly Local Sales Tax Collections by County and …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberRush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… School District (District) officials ensured credit card and purchase card charges were properly approved, supported and for … District officials did not ensure that all credit card and purchase card charges were properly approved and … Central School District District officials ensured credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Avon Central School District – Financial Management (2024M-75)
… whether the Avon Central School District (District) Board of Education (Board) and District officials effectively … budgets overestimated appropriations by an average of approximately $1.7 million per year which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… issues raising concerns even as the U.S. economy continues to show strength,” DiNapoli said. “Fortunately, our diverse and well-managed portfolio is built to withstand market fluctuations and remains one of the … by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… of Review The purpose of our review was to assess the North Salem Central School District’s (District’s) progress, as of May … in implementing our recommendations in the audit report North Salem Central School District – Network User Accounts … The purpose of our review was to assess the North Salem Central School Districts Districts progress as of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fResources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officialsSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… Background The Company is located in the Town of Rotterdam, Schenectady County and is composed of volunteer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fGingerbread Learning Center Executive Director and Wife Convicted in Nearly $800,000 Theft of Public Funds
… “Stealing funds designed to help special needs children is abhorrent,” State Comptroller Thomas P. DiNapoli said. …
https://www.osc.ny.gov/press/releases/2019/03/gingerbread-learning-center-executive-director-and-wife-convicted-nearly-800000-theft-public-fundsAgency Financial Reporting Package
… If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover your … emails from the system. One email will contain your User ID and the other will contain a temporary password. Resources …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… reductions. The Assessor did not have any documentation on file for four properties receiving eligible funds … take corrective action. Appendix C includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Opinion 92-26
… of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a board of elections of a … a provision of law, including Election Law, §4-136(1) and (2). As a practical matter, our change in view will have few … election not held at the same time as a general election; (2) a charge upon the county in the case of any other election …
https://www.osc.ny.gov/legal-opinions/opinion-92-26State Agencies Bulletin No. 894
… OSC’s automatic processing and to provide instructions for agency processing. Affected Employees Employees in the … and the Civil Service Employees Association and provides for a General Salary Increase and an increase to Longevities. … 1, 2009 General Salary Increase The legislation provides for a 3% Salary Increase for employees in graded and NS (SG …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/894-april-1-2009-salary-and-longevity-increases-employees-represented-civilSUNY Bulletin No. SU-214
… 1, 2011 Lump Sum Payment. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Student Employees Union, provides for an increase in stipends and an increase in the minimum stipend of two … increase should be determined by multiplying the salary in effect on 09/30/09 by 2.00% and rounding to the next whole …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-214-october-1-2009-october-1-2010-and-october-1-2014-stipendNew York’s Economy and Finances in the COVID-19 Era
… March. The State has also established a $3 billion line of credit that could be used for short-term borrowing, but has … on it to date. S&P Global Ratings revised the State’s credit rating outlook to negative , while making no change to the …
https://www.osc.ny.gov/reports/covid-19-december-16-2020