Search
State Agencies Bulletin No. 951
… contribution balance of zero (0) for 2010 as reflected by the blank Goal Balance field. OSC will terminate all … employees whose status is Retired, Terminated or Deceased by end dating the deduction. Agency Actions Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/951-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1114
… 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/1114-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Comptroller DiNapoli Releases State Audits and Examinations
… (2015-S-99) DASNY has implemented appropriate controls to meet its specific prevailing wage responsibilities,. … projects, they did not routinely inspect the sites to ensure that prevailing wage rates were posted, as … Auditors found DOCCS has appropriate procedures in place to ensure that it accurately determines inmate release dates. …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsState Comptroller DiNapoli Releases Municipal & School Audits
… Auditors identified 181 accounts for students no longer in the district, six accounts for two former employees, two … 10 days as required by village law. The treasurer did not sign 69 of 179 checks reviewed, totaling $101,937; instead, … there being no authority in village law for them to sign checks. In addition, the board did not correct …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School and Local Government Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Of the agreements reviewed, 128 were approved by the board after the employee began work. Two PTEs worked … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… investment policy. Officials also did not invest available funds throughout the audit period in an authorized …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… New York state’s dependence on gaming revenues has grown over the past two decades, … which includes lottery revenues, is smaller now than in the year the New York State Lottery was created. In State Fiscal Year (SFY) 2013-14, total gambling revenues …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Tax and Motor Fuel Excise Tax, as they are required to do by law. The audit uncovered weaknesses in the Department’s … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… written procedures for the investment of district funds or prepare monthly cash flow forecasts to estimate funds … board also did not formally solicit interest rate quotes or annually review and re-adopt the investment policy as … did not segregate disbursement duties, approve all claims or require adequate supporting documentation for 59 claims …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsDeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … did not have a sampling plan to identify all water outlets for sampling or exemption. While the former Head of Buildings …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since … or which water outlets he exempted from sampling and how they would be secured against use. Because there is no … and remediated all water outlets that would have required it. District officials did not always report results and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for … Health Law and Department of Health (DOH) regulations. 3 We determined 207 of the 567 (37 percent) water outlets we …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… our comment on an issue raised in the District’s response letter. The Board of Education (Board) has the responsibility …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … not sampled or properly exempted by District officials for Cycle Two. This occurred because District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … officials did not have a sampling plan to identify all water outlets for sampling or exemption. District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Cost-Saving Ideas: School District Auditing – External Auditor
… (GAAP). Hiring an external auditor It is required to hire an external auditor unless your district or BOCES has … than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a five-year basis/term. Consider changing the audit firm to ensure independence and fresh prospective. (We encourage, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… Purpose To determine the extent of implementation of the … transactions (e.g., medications received from or returned to the parent/guardian or student), nor did they document …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
Plainedge Union Free School District Financial Condition and ExtraClassroom Activity Funds 2017M189
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraSelected Aspects of the Migrant Education Program (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … portion of the Migrant Education Tutorial Services (METS) faced challenges obtaining migrant student performance …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-follow