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Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… audit was to review the District’s employee compensation and benefits transactions with the aid of computer-assisted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsAlden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … the annual budget. Review all reserves at least annually to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372East Moriches Union Free School District -- Budget Review (B7-16-3)
… review was to provide an independent evaluation of the District’s proposed budget for the 2016-17 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Accounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to reflect new requirements for entering a unique invoice … ensure there is a unique invoice number for each voucher. Due to National Grid’s billing cycle, Business Units may …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridHewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $113.6 million. Key … three-year period, the appropriated fund balance totaling $9.6 million was not used, resulting in the District’s … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Whitesville Central School District – Financial Management (2016M-313)
… The Whitesville Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, … did not adopt reasonable budgets or ensure that fund balance and reserves were managed in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… Medicaid-eligible services provided were properly filed for Medicaid reimbursements. If all services were provided and the Medicaid claims were properly filed, the District may have realized $10,107 in additional Medicaid reimbursements. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Tier 6 Defined Contribution Plan Option
… their retirement benefits, if: They are not represented by a union and Their salary at the time they are hired is at … result of a 2012 amendment to Section 390 of the New York State Education Law. It is administered by the State University of New York (SUNY). For further …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionBayport Fire District – Credit Card Use (2016M-394)
Bayport Fire District Credit Card Use 2016M394
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Purpose of Audit The purpose of our audit was to determine whether District officials … accordance with District policy, and the District did not award points for participation in miscellaneous activities in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditBradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… January 1, 2014 through September 17, 2015. Background The Bradford Volunteer Fire Company, Inc. is a not-for-profit … and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationTown of Oxford – Procurement (2024M-88)
… 103 or the Town’s procurement policy (Policy). Of the purchases totaling $1.7 million that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the Town may have … place. Specifically, competition was not sought for: 52 purchases subject to competitive bidding requirements …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88State Agencies Bulletin No. 2128
… of the new NYS-Ride pre-tax parking deduction code, 511. Affected Employees Employees represented by eligible … benefit month. OSC Actions OSC will automatically process 511 deductions per the input files submitted by the NYS-Ride … agencies of the new NYSRide pretax parking deduction code 511 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… for and would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentEmerging Manager Program
… assist in the timely deployment of capital, perform due diligence and recommend managers to participate in the program. Each year, the Fund also seeks to graduate emerging managers to direct investments by the …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerFinancial Condition and Selected Expenses
… Purpose To assess the New York Racing Association, Inc.’s financial condition … (e.g., on-track, simulcast) totals about $2.3 billion. In November 2006, NYRA filed for bankruptcy due to its poor … a cumulative operating deficit of more than $135 million. In September 2008, upon renewal of its exclusive franchise, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… Three other defendants, David Cohen, William Rapfogel and Joseph Ross, previously pleaded guilty in the case. Further … The thefts began in 1992, when Cohen devised the scam with Joseph Ross, of Century Coverage Corporation, in which the …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… details the differences among the 50 states and what they pay in federal taxes and how much they receive in federal …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-payments