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Charter School of Educational Excellence – Information Technology (2023M-174)
… complete report – pdf] Audit Objective Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) … technology (IT) contingency plan. Key Findings The Board and officials did not adequately secure student … Determine whether the Charter School of Educational Excellence School Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Fine Fire District – Board Oversight (2023M-81)
… report – pdf] Audit Objective Determine whether the Fine Fire District (District) officials adequately monitored … audit fine fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… and a method for ensuring Town purchases are considered in aggregate. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… complete report – pdf] Audit Objective Assess whether Town of Grand Island (Town) officials could take additional steps to increase … to programs and services provided at selected Town facilities. Key Findings Of the 657 applicable physical … Assess whether Town of Grand Island Town officials could take additional …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… to be lost, stolen or misused. 112 capital assets with an acquisition cost of $60,871 were not recorded on the … not properly accounted for or monitored. 21 assets with an acquisition cost of $16,931 and 48 information technology (IT) assets could not be located. The acquisition costs for the 48 IT assets were not recorded or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringVillage of Skaneateles – Claims Auditing (2024M-68)
… payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Lake George – Records and Reports (2024M-82)
… balances did not agree with general ledger cash balances for 19 of the 28 bank reconciliations we prepared. The Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Oakfield-Alabama Central School District – Procurement (2024M-103)
… Central School District (District) officials complied with New York State General Municipal Law (GML) and … OakfieldAlabama Central School District District officials complied with New York State General Municipal Law GML and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … provide adequate evidence that claims were audited prior to payment. The Treasurer has not filed the required annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… card charges were properly approved, supported and for appropriate District purposes. Key Findings District … it could not be determined whether all charges were for appropriate District purposes. Additionally, officials … were not properly approved. 82 charges totaling $6,199 for the Facilities and Transportation Departments were not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… public corporation whose purpose is to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency, which was created in … For calendar year 2014, the Agency had 10 active projects, and it entered into four sublease agreements with businesses. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andSUNY Bulletin No. SU-177
… employment between 3/19/10 and 12/31/10. (Please refer to Payroll Bulletin Number SU-174 for additional information) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be capped at 2%, the same as … DiNapoli’s office calculated the inflation factor at 8% for those with a June 30, 2024 fiscal year end. “School and … Property tax levy growth for school districts and the states biggest cities will be …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearCUNY Bulletin No. CU-421
… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) approach to … To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actVested Retirement Benefit – Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … age, you will be entitled to a retirement benefit based on your service and salary earned when you were an active … benefit at the earliest possible date, file a retirement application within 90 days before you become eligible. If we …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … age, you will be entitled to a retirement benefit based on your service and salary earned when you were an active … benefit at the earliest possible date, file a retirement application within 90 days before your eligibility date. If …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitVested Retirement Benefit – New Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … age, you will be entitled to a retirement benefit based on your service and salary earned when you were an active … the earliest possible date, you should file a retirement application within 90 days before your eligibility date. If …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitOrdinary Death Benefit – State Police Plan
… Your beneficiary may be entitled to an ordinary death benefit if you meet the eligibility … requirements and your death is not attributable to an on-the-job accident. The ordinary death benefit is a … Eligibility An ordinary death benefit may be payable to your designated beneficiary, if you’ve earned at least 90 …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … age, you will be entitled to a retirement benefit based on your service and salary earned when you were an active … benefit at the earliest possible date, file a retirement application within 90 days before you become eligible. If we …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefit