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Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… did not ensure that credit card charges were reconciled in a timely manner and audited, as required, prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Town of Mohawk – Records and Reports (2013M-113)
… to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, 2012. … identify and record the appropriate amount of fund balance for each fund. Provide the Board with accurate and complete …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113DiNapoli Presses Companies on Political Disclosure
… The shareholder proposals filed by the Fund ask companies for comprehensive and public reports that list their … in 2018) Duke Energy Corp. Simon Property Group Inc. Royal Caribbean Cruises Ltd. The Kroger Co. Sysco Corp. NYS … behalf of more than one million state and local government employees and retirees and their beneficiaries. The Fund has …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureI.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… conjunction with system table updates. This ensures that the most current codes exist in the Guide at all times. If agencies require updates to the SFS-related account codes, agencies must notify OSC. OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureSullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Fiscal Stress Monitoring Summary Results: Common Themes for School Districts
School District Fiscal Stress Summary Results: 2013 to 2014
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2015_SummaryResultsSchoolDistricts.pdfHighland Central School District – Non-Instructional Overtime (2021M-8)
… for overtime work, including approval of overtime, to ensure that only necessary overtime charges are being … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether Highland …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Available Options – Regional State Park Police Plan
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides the maximum benefit payment … lifetime. It guarantees that if you die before receiving retirement benefit payments that equal the initial value of … 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… by an elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTiconderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… is referred to as the Annual Financial Report [AFR].) As a result: The 2018 independent annual audit of the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Contact Us
… New York City Office (212) 417-5200 Unclaimed Funds 1-800-221-9311 or 518-270-2200 Unclaimed Funds Email Form … Contact information for general …
https://www.osc.ny.gov/help/contact-usNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine whether 75 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andWesthampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… always match records provided to the central treasurer. No profit and loss statements were prepared. In addition, while … receipts and ledgers and activity logs, and prepare profit and loss statements. Ensure activity logs and check …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and inability to recover … to officials, and also determined: The District’s use of two central network management tools for over 10 years has created security concerns due to lack of monitoring of all accounts on both tools. Ninety-one …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationWindsor Central School District – Fuel Controls (2022M-133)
Determine whether Windsor Central School District (District) officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/windsor-central-school-district-2022-133.pdfAccounting for Gifts and Donations to the Drug Abuse Resistance Education (D.A.R.E.) Program
Accounting for Gifts and Donations to the Drug Abuse Resistance Education (D.A.R.E.) Program
https://www.osc.ny.gov/files/local-government/publications/pdf/dare.pdfAccounting and Financial Reporting for Fiduciary Activities as Required by GASB Statement 84
Accounting and Financial Reporting for Fiduciary Activities as Required by GASB Statement 84
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-fiduciary-activities-gasb-84.pdfOpinion 91-3
… and in such places in such towns [sic] as he shall deem best ...". In reconciling these provisions, we have stated …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, … six-year statute of limitations that ordinarily applies to claims for prisoner funds held by a county may, in limited …
https://www.osc.ny.gov/legal-opinions/opinion-88-14DiNapoli: New York City's Budget Outlook Improves
… revenues and planned cost savings benefited New York City’s budget outlook for Fiscal Year (FY) 2025, but funding for education and social services remain … In addition to these savings, the city also identified 20% savings on asylum seeker spending, totaling $1.7 billion …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improves