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South Jefferson Central School District – Community Services (2016M-343)
… period July 1, 2014 through May 9, 2016. Background The South Jefferson Central School District is located in the … South Jefferson Central School District Community Services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Village of Penn Yan – Procurement (2024M-152)
… were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village officials … goods and services or made purchases that were not in the best interest of ratepayers. For example, of the 195 WTP … and air-conditioned enclosure purchases were not in the best interest of ratepayers and resulted in $32,000 of …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… July 1, 2011 through September 2, 2014. Background The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The District, which is governed by an elected … Niagara Wheatfield Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Copenhagen Central School District – Financial Condition (2016M-142)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 … 31, 2015. Background The Copenhagen Central School District is located in the Towns of Champion, Rutland and … of Denmark, Harrisburg and Pinckney in Lewis County. The District, which operates one school with approximately 460 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… July 1, 2014 through February 29, 2016. Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which operates six … Glen Cove City School District Portable Electronic Devices …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictContract Advisory No. 12
… contracts. In addition to determining whether the SFS transaction will be routed to OSC for approval, and if so, to … be assigned, Audit Type will now also indicate whether the transaction relates to a contract created in the Gateway. … the appropriate Audit Type when creating an SFS contract transaction. The attached list of Grants Electronic …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsSubway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… in our initial audit report, Subway Service Diversions for Maintenance and Capital Projects ( 2010-S-34 ). … that while Transit has a number of policies and procedures for managing and controlling subway diversions, more needed … not planned using current ridership data, and the budget for diversion advertisements to communicate information about …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followDiNapoli: Springport Town Clerk Pleads Guilty After Faking Retirement Benefits
… official misconduct and attempted computer trespass, and agreed to resign for her attempts to boost her state … to official misconduct and attempted computer trespass and agreed to resign for her attempts to boost her state …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-springport-town-clerk-pleads-guilty-after-faking-retirement-benefitsState Agency Small-Dollar Purchases (Follow-Up)
… small-dollar purchases. Aggregate P-Card use increased from 37 percent of eligible purchases in 2008-09 to 64 … Several entities that existed in 2008-09 were consolidated or closed by 2011-12, while some new entities had been …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followRensselaer City School District – Financial Condition (2016M-286)
… fund balances. District officials transferred $1.3 million from two reserve funds to the general fund without …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Town of Danby – Audit Follow-Up (2022M-8-F)
… to assess the Town of Danby’s (Town’s) progress, as of May 2025, in implementing our recommendations in the audit report … was to assess the Town of Danbys Towns progress as of May 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fBrockport Central School District - Financial Management (2023M-107)
… approved budgets made it appear as though the Board needed to appropriate fund balance and reserves and increase real property taxes by 13 percent to close projected budget gaps. However, the District … had $700,000 in unidentified money that should be returned to the general fund. The District did not have comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New … allow school districts and municipalities to override the cap. DiNapoli’s office calculated the inflation factor at … manage their budgets and ensure they comply with the tax cap law.” The 2% allowable levy growth affects the tax cap …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearSaranac Central School District – Student State Aid (2023M-91)
… District (District) officials properly claimed State aid for special education students who received services in … Findings District officials did not properly claim State aid for special education students who received services in … 2023, the District will not benefit from $28,832 in State aid that was not claimed and had not claimed an additional …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Fiscal Stress Monitoring System Statistics
… FSMS non-filing local governments. Below is an interactive map showing the percentage of municipalities that received a … the “FSMS Non-Filing Municipalities” tab above the map will display the percentage of municipalities that did … to receive a score. Lastly, selecting a county on the map will display the filing status, fiscal stress designation …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsAfton Central School District – Fund Balance Management (2023M-18)
… the District’s fund balance. As a result, they levied more taxes than needed to fund operations and were not transparent … impact of debt issuance versus using surplus fund balance on District operations. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Silver Creek Central School District – Financial Management (2022M-153)
… and reserve funds that were not needed to fund operations from 2018- 19 through 2020-21. Adopted annual budgets which …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Kings Park Central School District – IT Asset Management (S9-22-13)
… IT equipment was susceptible to damage from a water leak in a server room ceiling and officials did not adopt a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirement