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Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Component and noncomponent districts 1 are eligible for BOCES aid on certain expenditures and services (less … aid ratio. The BOCES received aid totaling $46.9 million for its 23 component districts for the 2023-24 claim year. Refer to Appendix B for details … officials properly claimed BOCES aid totaling $38 million for administrative expenditures officials claimed excess …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Bradford … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Bradford …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Levittown Union Free School District – Information Technology (2025M-145)
… Audit Period July 1, 2023 – March 6, 2025 Understanding the Audit Area School districts rely on information … communicating through email. These systems hold data that are valuable, such as (but not limited to) student and … and standards are included in Appendix C. The Board has the responsibility to initiate corrective action. A …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/levittown-union-free-school-district-information-technology-2025m-145DiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… consumers at an increased risk to be scammed by dishonest businesses, according to an audit issued today by New York … of DMV data identified approximately 23,600 automotive businesses with expired licenses or registrations. Of those, … with lapsed registrations and found 22 percent of these businesses with strong indications of continued operations; …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsDiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… were withdrawn. “Lack of transparency and accountability on political spending may put companies’ reputations and … encourage more companies to do the same. Public disclosure is always in the best interest of shareholders.” Since the … The Brown-Forman Corporation – Withdrawn with agreement Royal Caribbean Cruises Ltd. – Proposal received 32 percent …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… Police today announced the arrests of Amber Diacetis, a 30-year-old Albany resident, and Devin Zielinski, 33, for …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… Development (DED) will publish grant opportunities in the Contract Reporter. In addition, publication of grant opportunities in the State Register will also constitute “substantial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesReal Property Tax Cap - School Districts Guidance
… Handling Nassau County 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The … which exempted from taxation certain property owned by LIPA. In these instances, the first line of the 2016-2017 tax … of tax that was actually levied. PILOTs receivable from LIPA associated with the exempt properties during the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceWilson Central School District - Financial Management (2022M-22)
… Objective Determine whether the Wilson Central School District (District) Board of Education (Board) and District officials properly managed fund balance and … Determine whether the Wilson Central School District District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22State Agencies Bulletin No. 1914
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues … time since 04/01/2020, with union dues withheld (Code 291 for BU01 and Code 491 for BU21) are affected. Background NYSCOPBA membership dues for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationState Comptroller DiNapoli Statement on the Federal Government Shutdown
… the federal government: "A federal government shutdown has painful consequences for our state. Prolonged shutdowns hurt …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownII.4.B Basis of Accounting – II. New York State Financial Accounting
… accrual and accrual. Financial statements prepared in accordance with generally accepted accounting principles …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingSecurity and UCS Days Worked Calculator
… total number of days worked the fiscal year (4/1-3/31). It is helpful when an employee does not work the entire year. … for UCS employees) each fiscal year to be eligible for a performance advance. Please refer to the Salary Manual, … then select Calculate . (Repeat this process for any break in service during the fiscal year.) To calculate the total …
https://www.osc.ny.gov/state-agencies/payroll/security-and-ucs-days-worked-calculatorHornell City School District - Financial Management (2019M-38)
… has produced operating surpluses negating the use of appropriated fund balance. Certain reserve balances were … plans. Key Recommendations Discontinue the practice of appropriating fund balance that is not needed or used to … and capital plans that set long-term objectives and goals. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Moravia Central School District - Fuel Inventory (2019M-183)
… fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not … Perform periodic reconciliations to ensure fuel use is appropriate for District purposes. Perform stick-measured …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… The Board conducts a proper audit of claims. The Village’s check signing process is adequate. Key Findings Village … Village of Farmingdale Procurement Claims Audit and Check Signing 2018M100 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… and timely, they did not timely bill for nonresident students placed in the District. Key Recommendation Implement … the timely submission of attendance dates for nonresident students placed at the District to the School Business Executive. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Ulster County – Financial Condition (2014M-27)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period of January 1, 2012 through September 30, 2013. Background The County of Ulster is governed by a 23-member elected County Legislature and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Tioga Central School District – Financial Condition (2015M-168)
Tioga Central School District Financial Condition 2015M168
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Accounts Payable Advisory No. 46
… Subject : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and procedures regarding a proper … Updated proper invoice guidance …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoice