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Hiring Public Retirees – When Employees Retire
… is in effect and applies to the entire calendar year in 2026 . Section 212 employees are not active members and do …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… in a business school registered with the Department, that closes before their education is completed. When such schools …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Fillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … those projected needs. Key Recommendations Review all reserves at least annually to determine if the amounts … expenditures in compliance with statutory requirements. If all associated debt has been repaid, the balance should be …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… through July 23, 2012. Background The Pine Bush Central School District is located in Orange, Sullivan, and Ulster … routes. Reduce the number of bus routes to better utilize school bus capacity. … Pine Bush Central School District Budgeting Practices and Transportation Cost …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Purpose of Audit The purpose of our audit was to determine whether the District had established effective internal controls over … swim program coordinator with personal checks and were not all remitted to the Business Office for deposit. System users …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Hunter-Tannersville Central School District’s … losing important data and suffering a serious interruption to operations that depended on its computerized environment. The audit included five recommendations to help District officials manage and monitor non-student …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … individuals auditors tested (125 selected employees and all 25 elected officials), 36 employees and 18 elected … to the board. As a result, the board was not aware of all claims paid. …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… percent) of various medications could not be accounted for out of the 2,298.25 units listed in the sampled Centers’ … of the medications they received from or returned to parents and that they kept no record of their contact with parents regarding expired medication or arrangements to …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersFormer Avon Police Chief Pleads Guilty to Stealing Federal Funds
… not perform duties under the contract. Geer assigned an on-duty subordinate officer to “cover” his obligations, thus … “Geer’s fraudulent behavior took a patrol officer off the road and away from patrolling the village. Geer’s actions … Comptroller Thomas DiNapoli. Sentencing is scheduled for June 5, 2025, at 1:00 p.m. before Judge Wolford. Since taking …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsState Comptroller DiNapoli Releases Municipal & School Audits
… a total of $1,715 for unused leave. Manhasset Union Free School District – Non-Payroll Disbursements (Nassau …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Lawrence Union Free School District – Financial Management (Nassau County) …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsFinancial Oversight of the Advantage After School Program
… community organizations is spent in accordance with program guidelines and whether these controls are functioning … New York State created the Advantage After School Program (Program) in 2000 to provide high-quality youth development …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programDiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… An audit released today by State Comptroller Thomas P. DiNapoli found a lack of sufficient controls and guidance from the Department of Health (DOH) for a state … said. “New York state has worked to address this hazard by targeting funding towards finding and replacing lead water …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementNew York State Accounting System User Procedures Manual
… The information on this page is obsolete and only available for historical … 01310 OFFICE OF REAL PROPERTY SERVICES 01360 NYS COUNCIL ON THE ARTS 01361 ESP PERFORMING ARTS CENTER 01362 NYS … 02560 OFFICE OF UNCLAIMED FUNDS 02570 JUSTICE COURT-9TH FLOOR 02580 REFUND AUDIT 02581 REFUND - ALCOHOL BEVERAGE …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualArea #9 – Wireless Network – Information Technology Governance
… and their related security systems can be quite complex, local government and school personnel can implement effective … (the SSID or name of the wireless network) using a naming convention that excludes identifiable information about the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… Purpose of Audit The purpose of our audit was to examine the effectiveness of … the use of sequential receipts there is no guarantee that all payments for building permits and parks and recreation … were not established to provide reasonable assurance that all tickets were accounted for. Procedures for the collection …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July … that year-end encumbrances are valid and supported. Review all reserves and determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationLyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting practices … of fund balance and reserves in the annual budget. Review all reserves at least annually, determine the amounts that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Utica City School District – Financial Condition (2013M-341)
… 1, 2011 through March 31, 2013. Background The Utica City School District is a small city school district whose boundaries are the same as the City of … Utica City School District Financial Condition 2013M341 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… to April 30, 2013. Background The South Colonie Central School District is located in the Towns of Colonie and … working for different functional departments and school buildings. Our tests included regular hours, overtime … South Colonie Central School District Internal Controls Over Timekeeping Procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeeping