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Thousand Islands Central School District – Financial Management (2022M-201)
… 12.8 percent) of the next year’s budget (during the same period), which exceeded the 4 percent statutory limit by $1.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Charter School of Educational Excellence – Information Technology (2023M-174)
… we found: School employees did not have guidance on how to properly identify and secure sensitive student data. … System (SIS) had excessive or unnecessary access to view and modify sensitive student data. Key Recommendations …
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)
… were enforced or monitored. The Board has not reduced excessive fund balance; adopted a comprehensive multiyear …
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)
… Town facilities. Specifically: 49 components at the Town Hall, such as carpets or mats at entrances and interior …
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)
… complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … complete, accurate and timely accounting records and reports. The Supervisor’s failure to maintain complete and … complete accurate and timely accounting records and reports to allow the Town Board Board to effectively monitor …
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)
… and account for all capital assets we reviewed (i.e., machinery, vehicles, equipment and computers). Additionally, …
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)
… approximately $2 million, 206 claims totaling about $1.3 million had one or more exceptions. The Board did not audit …
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)
… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …
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)
… action. Appendix B includes our comment on an issue raised in the District’s response. …
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)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through November 27, 2013. … The District’s general fund budget totaled $46,100 for the 2013 fiscal year. Key Findings The Board generally … and files the delinquent annual financial reports for 2010, 2011 and 2012 with OSC. Direct the Treasurer to …
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)
… School District (District) officials ensured credit card and purchase card charges were properly approved, supported and for … District officials did not ensure that all credit card and purchase card charges were properly approved and … Central School District District officials ensured credit card and purchase card charges were properly approved …
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)
… develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency, …
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
… 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/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 … The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to … with certain exceptions, including a provision that allows school districts to override the cap with 60% voter approval …
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
… possible date, file a retirement application within 90 days before you become eligible. If we receive your …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… possible date, file a retirement application within 90 days before your eligibility date. If we receive your …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitVested Retirement Benefit – New Career Plan
… date, you should file a retirement application within 90 days before your eligibility date. If we receive your …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitOrdinary Death Benefit – State Police Plan
… benefit). The first $50,000 of this benefit is paid in the form of group-term life insurance, which is currently exempt … the next highest multiple of $1,000, as limited by Section 130 of the Civil Service Law. …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefit