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Lansing Central School District – Procurement (2021M-213)
… goods and services economically and in a manner that is in the best interests of taxpayers. Policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Holland Central School District – Claims Audit (2021M-210)
… or planned to initiate corrective action. 1 New York State Education Law Section 1709 (20-a) … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210North Shore Public Library – Financial Condition (2013M-344)
… have maintained a capital projects fund with a balance on June 30, 2012 of $266,602 despite having no current or …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Chenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and school lunch fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… did not use a competitive process for 16 or 27 percent of the purchases we reviewed. Request for proposals (RFPs) … documentation is maintained. Ensure a thorough audit of claims is conducted before authorizing payments. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsRome City School District – Multiyear Planning (2021M-144)
… (District) officials established comprehensive multiyear financial and capital plans. Key Findings Officials did not … schedules and conducted periodic building condition surveys but did not incorporate the information into a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of … realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated surplus fund … the statutory limit each year ranging from $1.9 million to $3.7 million or 2.5 to 4.9 percentage points. Although we …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… of Review The purpose of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fForms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and Debt Services … Auditing Services from the State Education Department. … Forms and Templates …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesOpinion 91-64
… that bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC CONTRACTS -- Contracts Requiring … regarding transportation contracts which were let by a school district during the 1989-1990 school year. It appears that in …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Tuition Assistance Program – Wagner College
To determine whether Wagner College officials complied with the Education Law and the Commissioner of Educations Rules and Regulations when certifying students
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… Purpose To determine whether New York City School-Based Health Center (SBHC or Center) facilities have implemented … or their families. SBHCs bill Medicaid and third-party insurance for reimbursement, as appropriate. All SBHCs must …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andJoin Our Team as a Local Government Auditor
… Make a Difference in Your Community Auditors in the Division of Local Government and School Accountability … and schools. LGSA auditors play a critical role in ensuring tax dollars are being used effectively and in the …
https://www.osc.ny.gov/jobs/lgsaState Comptroller DiNapoli Releases Municipal & School Audits
… board cannot be sure it has accurate financial information to make decisions and gauge the village’s financial … did not establish controls or other oversight procedures to compensate for the clerk-treasurer performing all … longest overdue report was more than four years past its due date and monthly financial reports included erroneous …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1695
… CUNY Employees Employees who currently have any of the following deductions: Deduction Code Narrative … age 50 and over. These employees can defer up to $6,000 in catch-up contributions in addition to their regular contribution amount for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1695-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1369
… SUNY Tax Deferred Annuity Affected Education Department, School for the Blind and School for the Deaf Employees Deduction Code Narrative … SRA and TDA deductions for employees whose status is Retired, Terminated or Deceased by end dating the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1369-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1292
… SUNY Tax Deferred Annuity Affected Education Department, School for the Blind and School for the Deaf Employees Deduction Code Narrative … SRA and TDA deductions for employees whose status is Retired, Terminated or Deceased by end dating the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1292-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1042
… To inform agencies of OSC ‘s annual record update process and provide data entry instructions for entering SRA and TDA deductions to ensure compliance with contribution … 2011. An additional deferment is available to employees 50 and over. These employees can defer up to $5,500 in catch-up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1042-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1215
… SUNY Tax Deferred Annuity Affected Education Department, School for the Blind and School for the Deaf Employees Deduction Code Narrative … SRA and TDA deductions for employees whose status is Retired, Terminated or Deceased by end dating the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1215-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda