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Pleasantville Union Free School District – Claims Auditing (2022M-136)
… perform the Board’s claims audit responsibilities.As a result, claims were not always adequately supported or … Key Recommendations Ensure that the claims auditor is properly trained and that claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Oneida City School District – Information Technology (2020M-80)
… Ensure that a comprehensive written disaster recovery plan is developed and shared with key District officials. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… Westchester Board of Cooperative Educational Services consists of 18 component school districts and … PutnamNorthern Westchester Board of Cooperative Educational Services Information Technology and Claims Auditing 2016M205 …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationState Agencies Bulletin No. 698
… notify agencies of the revised Next of Kin Affidavit form, AC 934-P (Rev. 12/21), for payroll transactions. Affected … Immediately. OSC Actions The Next of Kin Affidavit form, AC 934-P (Rev. 12/21), is revised to include additional … Agencies must use the revised Next of Kin Affidavit form, AC 934-P (Rev. 12/21), and discard all prior versions. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/698-amended-next-kin-affidavit-form-ac-934-p-oscs-bureau-state-payrollMember & Retiree E-News Archive — 2026
The latest Retirement System news for NYSLRS members and retirees
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2026State Comptroller DiNapoli Releases Municipal & School Audits
… for the financial assistance to be provided. Town of Lewis – Records and Reports (Lewis County) The supervisor did not maintain complete and …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1602.2
… CSEA HDO Hospital Duty Overtime Retro Hospital Duty OT OIC Overtime with Int Inc Pay – CSEA N/A Revision: OIC – Overtime with Int Inc Pay – CSEA was added to the above … section above, the new CSEA Overtime Earnings Rate is loaded in PayServ as part of processing for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16022-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceDiNapoli: Audit Identifies Improvements Needed by NYC DOB to Help Ensure Building Owners Achieve Climate Mobilization Act Goals
… Covered building owners must annually measure their energy consumption by inputting their energy and water usage data into the U.S. Environmental … maintains a website that includes a sustainability map, allowing users to search for any building address within …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-audit-identifies-improvements-needed-nyc-dob-help-ensure-building-owners-achieve-climateMineola Union Free School District – Financial Condition Management (2021M-44)
… whether the Mineola Union Free School Districts District Board of Education Board and District officials effectively …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… is meant to be a learning experience for student club members. By not properly managing ECA finances, students … records including duplicate press-numbered receipts, club ledgers and activity logs and prepare profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsBrighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… reports are provided to the Board and membership and there is an independent review of bank statements and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialUpper Jay Fire District – Board Oversight (2023M-24)
… report - pdf] Audit Objective Determine whether the Upper Jay Fire District (District) Board of Fire Commissioners … audit fire district Upper Jay board oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Tuckahoe Union Free School District – Overtime (2023M-53)
… did not monitor overtime or ensure it was accurate. As a result, overtime payments increase the amount owed by a district, annually to the State, for its share of the cost … ensure the accuracy of overtime charges. Ensure overtime is properly monitored. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… pdf] Audit Objective Determine whether the Village of East Syracuse (Village) Board of Trustees (Board) adequately … audit village east syracuse …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… $56,909, including 37 assets with a total purchase price of $39,667 and 12 assets with a total estimated purchase price of $17,242 were not inventoried. Four IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentCorning City School District – Claims Auditing (2023M-105)
… credit card charges totaling $28,555 did not include a conference request pre-approval form or other supporting … supporting documentation such as invoices, receipts and conference approval forms. Ensure all claims for GST BOCES …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105State Agencies Bulletin No. 1585
… of the new procedure for notifying their employees of a FICA deficiency Affected Employees Employees who originally … Code 502 NYS (SS/Medicare Deficiency) for Employees with a FICA Tax Deficiency) and CU-547 (New Repayment Rate … to notify employee(s) before the deficiency deduction starts. Written notice to each employee must include the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-hasDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… for English learners.” SED data show that, as of August 2022, the four-year dropout rate for ELLs was 16%, notably … outside of New York City increasing 8% from 2019-20 to 2022-23. Because a high school diploma is a standard …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsInvestment Advisory Committee
… The Investment Advisory Committee is appointed by the Comptroller pursuant to Section … and Social Security Law. The Investment Advisory Committee advises the Comptroller on general investment issues. The Investment Advisory … The committee appointed by the Comptroller advises the …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeGorham-Middlesex Central School District – Online Banking Access (2022M-179)
… Central School District (District) officials limited online banking access and permissions to Board-authorized … users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179