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State Agencies Bulletin No. 859
… to pay the Licensure Premium. Affected Employees Employees in Agencies 11260 and 11270 who are in a title of Speech Instructor/Therapist, Psychologist, or Audiologist and have received licenses in those fields Background Pursuant to the 2008 Memorandum of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… counties in central New York. Hear 2 Learn is reimbursed for SEIT services through rates set by SED. These … 2 Learn reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM requirements. For the fiscal year ended June 30, 2013, Hear 2 Learn …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualExtra-Classroom Activity (2015-MR-5)
… complete report - pdf] We also issued six letter reports to the following school districts: Deposit , Dryden , Greene … Manor . Purpose of Audit The purpose of our audit was to determine if District officials properly accounted for … sales and donations. Students raise and spend these funds to promote the general welfare, education and morale of all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5School of Professional Studies – Controls Over Bank Accounts
… whether there was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New York School …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsPort Jefferson Union Free School District – Information Technology (2014M-039)
… Background The Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is governed by an elected seven-member Board of Education. … to determine if a vendor being added to the vendor list is already included in the vendor master file and has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… moneys. Ensure the central treasurer and faculty advisors are properly trained, following the requirements for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … City of Glens Falls – Sexual Harassment Prevention (SHP) Training (Warren County) SHP training was not provided to all …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… internal controls over payroll and leave accruals for the period July 1, 2012 through October 31, 2013. … 600 students and 110 employees. Budgeted appropriations for the 2013-14 fiscal year were $11.3 million, which were … not adopted comprehensive written policies and procedures for processing payroll. The bookkeeper’s payroll duties were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051DiNapoli: Syracuse City School District Teacher Pleads Guilty in Time Theft Scheme
… was arrested in May of 2021 along with SCSD teachers Nicole Murray and Tina DeCarlo. Murray and DeCarlo’s cases …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-teacher-pleads-guilty-time-theft-schemeEast Ramapo Central School District – Budget Review (B21-5-4)
… School District’s (District’s) proposed budget for the 2021-22 fiscal year. Background Pursuant to Chapter 89 of the Laws … (CARES – Coronavirus AID, Relief, and Economic Security Act; CRRSA – Coronavirus Response and Relief Supplemental …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Pawling Central School District – Selected Financial Activities (2012M-185)
… year were $35.8 million, which were funded primarily with State aid and real property taxes. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185State Agencies Bulletin No. 2240
… Actions: Agencies are no longer responsible for end dating payroll deductions in PayServ to suspend an employee’s 403(b) … the agency must advise the employee to contact their Payroll/Benefits Officer upon their return from leave. This applies to the following payroll deduction codes: Plan Type Deduction Code Description …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersState Comptroller DiNapoli Releases Municipal and School Audits
… filed timely. The board also did not conduct an annual audit of the secretary-treasurer’s financial records. In … completed the training between 185 and 1,138 days late. City of Long Beach – Physical Accessibility to Programs and Services …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Livonia Central School District – Conflict of Interest (2024M-89)
… that were not in compliance with the District’s code of ethics. Key Findings A Board of Education (Board) member, … company entered into six contracts with the District while he was a Board member which resulted in payments totaling … understand the steps necessary to disclose a conflict and what constituted a prohibited conflict of interest. Had such …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Contact the Division of Local Government and School Accountability
… School Accountability 110 State Street, 12th Floor Albany, NY 12236 Email: localgov@osc.ny.gov Audits, Local Government Services and Professional … Clinton, Columbia, Essex, Franklin, Fulton, Greene, Hamilton, Montgomery, Rensselaer, Saratoga, Schenectady, …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityOpinion 92-48
… establish a mandatory reserve fund if the proceeds of the sale of the improvement are used to pay or provide for the … districts and school districts in connection with the cash sale of capital improvements financed by obligations which are outstanding at the time of the sale. Prior to the enactment of chapter 413 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Area #1 – IT Policy – Information Technology Governance
… notification be given to certain individuals when there is a breach of the security of the system as it relates to private information. If you fail to adopt an information breach notification policy and private … online banking activities. The policy should identify what online banking activities are allowed; who is authorized …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyFinancial Data: How can we submit a data request?
… Requesters can either phone the Local Government and School Accountability (LGSA) Help … or 518-408-4934 or e-mail requests to the LGSA’s Service Request mail box . When possible, it is helpful if … specifics, e.g., data elements required, year or years of data requested, format (hardcopy or electronic) preferred, …
https://www.osc.ny.gov/local-government/data/financial-data-how-can-we-submit-data-requestRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… Sound cash management assures that investments are optimized for … Alternatively, consider using an automated financial management information system or online banking to … do not significantly offset the earnings from the extra investment income. Explore contracting with a bank for the …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … historian were excluded from the SHP training. Town of New Hartford – Sexual Harassment Prevention (SHP) Training … the annual SHP training. Additionally, the town excluded new hires at the highway department who started after April’s …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1