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Churchville-Chili Central School District – Financial Management (2015M-354)
… in Monroe County. The District, which operates six schools with approximately 3,900 students, is governed by an elected … reported year-end unrestricted fund balance that complied with the 4 percent statutory restriction from fiscal years … Assistant Superintendent for Business provides the Board with an annual reserve report that includes the reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Lockport and Royalton in Niagara County and the Towns of Alabama and Pembroke in Genesee County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately … of water or approximately 71 percent of the water pumped in fiscal year 2015-16. The Board did not perform an …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCity of Elmira – Financial Condition (2017M-90)
… of Audit The purpose of our audit was to examine the City’s financial condition for the period January 1, 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of approximately 28,200. The City is governed by an elected seven-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… to examine the School’s payroll and timekeeping functions for the period July 1, 2013 through September 30, 2014. … a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $5.5 million. Key Findings Payroll records for all employees for the 2013-14 school year did not include …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… periodically an inventory of parking tickets issued and on hand is conducted. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Village of Clayville – Board Oversight (2015M-115)
… 31, 2014. Background The Village of Clayville is located in the Town of Paris in Oneida County and has a population of approximately 350. … of claims. Include all revenue and expenditure accounts in the budget-to-actual reports. Prepare and submit the …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… cash disbursements, fundraising or the audit of claims. Bingo operations did not follow applicable regulations. … procedures to ensure compliance with State regulations for bingo operations. Establish procedures for each fundraiser …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesState Comptroller DiNapoli Releases School District Audits
… and did not establish written policies or procedures to add or disable user accounts and permissions. The district … IT control weaknesses were communicated confidentially to officials. Nyack Union Free School District – Network User … payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education approval …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-113
… End Date on the existing SWP row on the Additional Pay panel to end the withholding of salary for employees who were …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunySchodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… [read complete report – pdf] Audit Objective Did the Schodack Landing Fire District No. 1 (District) Board of Commissioners (Board) properly audit claims? Audit Period January 1, 2024 – August 31, 2025 Understanding the Audit Area An effective audit of claims is often the last …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17Real Property Tax Cap and Tax Cap Compliance
… online reporting system. For Local Governments Webinar On Demand Slide Show Presentation [pdf] For School Districts Webinar On Demand Slide Show Presentation [pdf] Please visit The … page to view past webinars and for more information on our upcoming training opportunities. Contact Call our Help …
https://www.osc.ny.gov/local-government/property-tax-capState Agencies Bulletin No. 1914
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues … time since 04/01/2020, with union dues withheld (Code 291 for BU01 and Code 491 for BU21) are affected. Background NYSCOPBA membership dues for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationState Comptroller DiNapoli Releases State Audits
… inspect their UPK provider locations for health and safety compliance. State Education Department: Fred S. Keller School, Compliance with the Reimbursable Cost Manual (2015-S-98) For … Department: Benchmark Family Services (BFS) Inc., Compliance with the Reimbursable Cost Manual (2016-S-47) For …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… earmarked for students and spending them on personal and luxury expenses between 2018 and 2022. “Oliver Levy and … gift card funds for personal expenses, including jewelry, luxury handbags, private school fees for relatives, and …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemDiNapoli Releases May State Cash Report
… after March and September, when school aid funded with Lottery revenues are paid. The state spent $22.8 billion …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportEarnings Limits
… Overview The earnings included in the calculation of your final average earnings (FAE) , which is used to … 401(a)(17) limits the earnings used in the calculation of pension benefits. The amount is set by federal law and … inflation. Refer to the table below for the maximum amount of earnings that can be used in your FAE calculation. …
https://www.osc.ny.gov/retirement/members/earnings-limitsState Comptroller DiNapoli Releases Municipal & School Audits
… help district officials ensure that IT assets are properly insured, tracked through their life cycle and replaced as …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Brentwood Public Library – Leave Accruals (Suffolk County) Leave accrual records for business office employees … Emergency Service Communication Surcharges (2017MS-4) Each county in this audit could improve controls over E911 revenues. One county (Schenectady) made significant improvements in …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli Announces Vicki Fuller's Retirement as CIO of NYS Common Retirement Fund
… strong leadership leaves us with an excellent management team and increased operating efficiencies. She and her team have also been innovators in many areas. Among other … have been an inspiration and an extraordinarily dedicated team of talented and genuinely nice people. There is never a …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-announces-vicki-fullers-retirement-cio-nys-common-retirement-fund