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Tupper Lake Central School District – Records and Reports (2021M-14)
… Officials did not: Provide support for 12 of the 15 balance sheet accounts we reviewed. Also, officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… internal controls. When a thorough and deliberate audit of claims is conducted, a message is sent to all officers and … strong claims auditing process, the control consciousness of its staff is enhanced, because officers and employees will be cognizant that a careful review of claims will occur before public funds are disbursed. As …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionSag Harbor Union Free School District – Child Care Program (2016M-211)
… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program … who is eligible for financial assistance, how past due accounts are to be collected or the records to be maintained. The Director …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… of Audit The purpose of our audit was to evaluate the District's financial condition and selected employee reimbursement payments for the period July 1, 2014 through March 16, 2016. Background The Kiryas Joel Union Free School District is located in the Village of Kiryas Joel, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedChateaugay Central School District – Leave Accruals (2016M-149)
… The Chateaugay Central School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Belleville-Henderson Central School District – Financial Condition (2016M-46)
… The 2015-16 general fund budgeted appropriations are approximately $9.4 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Belfast Central School District – Procurement (2016M-317)
… Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the policy or require District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317LaFargeville Central School District – Financial Condition (2016M-216)
… District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Town of Alden – Town Clerk/Tax Collector (2024M-106)
… have been remitted to the Town Supervisor (Supervisor), a school district or refunded to taxpayers. Most of the unremitted … receipts – 66 percent of Town and County and 47 percent of school real property tax receipts were not date stamped when …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Tuition 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/lgsaOpinion 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-91-64Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
Determine if 17 school districts used their resources and two charter schools used their financial resources to implement district-wide school safety plans.
https://www.osc.ny.gov/files/local-government/audits/pdf/global-2019-ms-1.pdfState 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. 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 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 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-audits