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DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… last year, according to data released today by State Comptroller Thomas P. DiNapoli. “School district and … voter approval of their budget. The Office of the State Comptroller has created a financial toolkit containing many … last year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearBroker Search for Internal Equity and Fixed Income
… The New York State Common Retirement Fund’s (Fund) 2026 broker selection process is open through May 15, 2026. All broker-dealers are encouraged to apply, including … application(s) and supplemental documents by May 15, 2026 to be considered in the 2026 broker selection process. …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeRapids Fire Company – Credit Cards (2023M-86)
… the Company is tax-exempt. We could not locate a virtual reality headset ($299) to confirm it was in the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… that operates as a charter school in the City of Rochester in Monroe County. The School, which was granted a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mTown of Oxford – Financial Condition (2024M-135)
… complete and accurate financial records and reports or request additional financial information, which hindered its … complete and accurate financial records and reports or request additional financial information which hindered its …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135State Agencies Bulletin No. 838
… payment. Affected Employees Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuityState Agencies Bulletin No. 296
… file layouts on the attachment. The changes will be bolded in gray. (See Attachment 1) Effective Date The processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Village of Atlantic Beach - Cash Disbursement (2018M-253)
… $102,494, as required by the procurement policy. While New York State Village Law, Section 5-524 (Village Law) authorizes …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… report - pdf] Audit Objective Determine whether Town of Palermo (Town) officials used competitive methods when … not compared to contract terms. Were not familiar with all of the Town’s procurement policy requirements and have not … with contract pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Hammond Fire District – Board Oversight (2024M-151)
… to effectively monitor financial operations throughout the year. Ensure the Annual Financial Reports (AFRs) were filed … Section 176-e which requires each Board member to complete fiscal training in a timely manner. One Board member has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Town of Lodi – Town Hall Capital Project (2024M-130)
… were performed throughout the Project. Work associated with six change orders totaling $65,537 was completed without … of capital projects. Town officials generally agreed with our recommendations and have initiated or indicated they … C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Seneca County – Water and Sewer Operations (2017M-4)
… Purpose of Audit The purpose of our audit was to assess the County’s … districts’ financial operations. Ensure written agreements are established with all municipal and commercial water and …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Pembroke Central School District - Investment Program (2023M-130)
… review and re-adopt the investment policy as required by New York State General Municipal Law (GML) Section 39. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130North Babylon Union Free School District – Online Banking (2023M-156)
… online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Protection of Managed Pollinators (Honey Bees)
… (Department) is adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful effects to … of assessing the size and condition of the State’s honey bee population. This requirement was eliminated in 2010 but … Law (Law) was amended to include the Cooperative Honey Bee Health Improvement Program (Program), which, among other …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… trust, and avoid financial repercussions. In fiscal year 2024, the School paid an outside IT vendor $158,102 to … loss and protecting the School’s IT systems. Although the Director of Technology was responsible for overseeing the … compliance with the consulting agreement. In addition, the Board of Trustees (Board) did not develop adequate IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mThe Metropolitan Transportation Authority: Safety, Reliability and Frequency
In the wake of the pandemic the MTA experienced significant ridership loss from which it has yet to recover. The Office of the State Comptroller (OSC) has noted the MTA’s revenue composition is unlikely to return to pre-pandemic norms over the financial plan period.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2023.pdfThe Importance of Responsible Debt Management: Poor State Bond Structuring Choices Lead to Greater Costs for Taxpayers
In the throes of the economic uncertainty and fiscal turbulence caused by the COVID crisis, legislation was enacted as part of the SFY 2021-22 budget authorizing the use of State-supported bonding with final maturities up to 50 years for capital purposes for the MTA.
https://www.osc.ny.gov/files/reports/pdf/importance-of-responsible-debt-management.pdfCybersecurity Month Cybersecurity Foundations
Cybersecurity Awareness Month is an annual effort which aims to highlight emerging challenges that exist in the world of cybersecurity today and provide straightforward, actionable guidance to help create a safe and secure digital world. Learn about this year’s themes and other foundational IT contr
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-cybersecurity-foundations-10-3-22.pdfRecord of Activities: Elected and Appointed Officials Webinar Presentation
The purpose of an ROA is to establish an Official’s service credit in NYSLRS. During this training, we will go over what is required on an ROA, as well as walk you through how to complete an ROA utilizing a template, available on the NYSLRS website.
https://www.osc.ny.gov/files/local-government/academy/2022/pdf/roa-presentation-may-22.pdf