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Eldred Central School District – Budget Review (B4-15-3)
… estimate of $5,509,043. The budgeted $1,930,000 for health insurance is $164,625 greater than the District’s supporting … NYS preliminary estimate. Amend the proposed budget for health insurance appropriations to be in agreement with the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Livonia Central School District – Software Management (2016M-293)
… schools with approximately 1,600 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Groton Central School District – Financial Management (2014M-288)
… audit was to examine the District’s financial activities for the period July 1, 2013 through August 21, 2014. … two schools with 833 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $18.8 million. … funds have excessive balances and no plans or policies for the use of the reserves. Over the last four years, the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Fairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period July 1, 2012 … Implement claims audit procedures to ensure that the Board audits and approves all claims for payment before …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… in that region. The Office of Cannabis Management (OCM) maintains a list of operational adult use cannabis …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateAbout NYSLRS
… (Fund), which was valued at $273.1 billion as of March 31, 2025. 1 The Fund supports the benefits of current and future … position, and read our Fact Sheet for the latest NYSLRS stats. 1 Updated 8/25 Rev. 9/24 … NYSLRS the New York State …
https://www.osc.ny.gov/retirement/about-nyslrsFare Revenue Considerations for the Metropolitan Transportation Authority
… detailed in an October 2022 report by the Office of the State Comptroller (OSC) . The forecasted budget gaps and … 73 percent and 88 percent of pre-pandemic levels by 2026. Bolstering ridership and the revenue it generates by … three (RTA, MBTA and SEPTA) are primarily subsidized by state and local sales tax. In 2019, the RTA received 92 …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… due to the pandemic, the state lost 9,549 child care slots and an additional 5,333 slots in 2021, for a cumulative decline of 1.9% from 2019 … two state fiscal years would support an estimated 5,500 slots in child care facilities across the state. The SFY …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsJefferson Community College – Procurement (2017M-156)
… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services was appropriate and compliant with …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Purpose of Audit The purpose of our audit was to examine the adequacy and support for the District’s calculations of separation payments and health insurance buyouts for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… Purpose of Audit The purpose of our audit was to assess the Department Board of Directors’ oversight of the Department’s financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialEndwell Fire District – Controls Over Financial Operations (2013M-277)
… aid. The payroll vendor has access to a District bank account with a significant amount of District cash. While … the manner in which the Board budgeted for operations and capital purposes. The District had no formal long-term capital plan. Key Recommendations Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Ordinary Death Benefit – Regional State Park Police Plan
… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitOrdinary Death Benefit – En-Con Police Officers Plan
… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitPawling Central School District – Selected Financial Activities (2012M-185)
… in Dutchess and Putnam counties. The District is governed by the Board of Education, which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185CUNY Bulletin No. CU-596
… Purpose To provide agencies instructions for processing the rate increases, lump sum cash payments and adjustments for … Helper and Supervisor Electrician Background The rate increases and lump sum cash payments are pursuant to the … the schedule for the lump sum cash payments. The revised rate chart and additional information are contained in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-596-cuny-retroactive-rate-increases-and-lump-sum-cash-paymentOpinion 97-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board … are not members of, and are not eligible to receive a retirement allowance from, a public retirement system. Thus, …
https://www.osc.ny.gov/legal-opinions/opinion-97-2DiNapoli Announces State Contract and Payment Actions for September 2015
… on his commitment to added transparency via his Open Book New York website. Legislative Travel and Per Diem Expenses … Department of Agriculture and Markets $188,000 to New York Apple Association Inc. to promote NYS apple products. $20,000 …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015State Comptroller DiNapoli Releases Municipal & School Audits
… appropriately used village credit cards, and as a result, employees made questionable purchases. Auditors … 15 asset and liability accounts reviewed as of Dec. 31, 2021 and Oct. 31, 2022, five were overstated by a total of … total of $927,546 and two were understated by a total of $18,317 and of the ten expenditure accounts reviewed, two were …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… client, who was diagnosed with schizophrenia, was found dead from probable suicide months after being placed in a … did not have specialized staffing and services. Out of the 1,061 clients identified as having alcohol or substance abuse issues, 90% (956 of 1,061) were not placed in a substance abuse shelter. In one …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-health