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Career and Technical Education
… Objective To determine if the New York City (NYC or City) Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationState Agencies Bulletin No. 1627
… 16, 2012, the Governor signed Legislation creating Tier 6. This tier applies to employees joining a retirement system … all PayServ job records, as well as agencies that are not in PayServ. The employee contribution rates are: Wages … VDC 6PCT Effective Date(s) Effective December 28, 2017 for paychecks dated January 24, 2018 (Administration Lag) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1627-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcState Comptroller DiNapoli Releases School Audits
… School District , Schenevus Central School District and the Wyandanch Union Free School District . "In an era of … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … – Procurement of Professional Services (Erie County) The district did not establish adequate policies for …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsBroome County – Financial Condition (2013M-224)
… to February 21, 2013. Background Broome County, located in the central southern portion of upstate New York commonly … the general fund was spending more than it received in revenue until 2011 and 2012, when the general fund began … flat. While the County’s general fund seems to be in the early stages of recovery, the significant reliance and …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Lackawanna City School District – Financial Condition (2014M-119)
… Purpose of Audit The purpose of our audit was was to assess the District’s financial condition for the period … 31, 2014. Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Key Findings The Uniform Tax Exemption Policy (UTEP) does not contain all of the criteria the Board purportedly …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andState Comptroller DiNapoli Statement on Impact of a Late State Budget
… years to recover. The state Legislature and Governor are in the process of finalizing a new state budget. Many New … on Monday, about 39,000 state workers may have a delay in receiving their paychecks. These state workers are part of … payroll, which is scheduled for April 8. Many work in health care and correctional facilities, among other …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetComptroller DiNapoli Releases School Audits
… District and the Rocky Point Union Free School District . “In an era of limited resources and increased accountability, … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … County) The district has experienced a steady decline in tuition revenues and consistently decreased expenditures …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… results through the DOH’s reporting system 245 days after the required reporting deadline. Additionally, district …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsTravel Advisory No. 5
… Online agencies are required to use the attachment feature in the SFS to store electronic documents in support of Travel and Expense transactions for supervisory … these requirements, the official record must be retained in a central location – e.g., the agency’s Finance Office. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseCity of Newburgh – Budget Review (B17-6-18)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized to issue debt not to exceed …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Town of Deerpark – Budget Review (B17-6-17)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are … State Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Pembroke Central School District – Financial Management (2016M-31)
… Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which operates three schools … The District consistently overestimated appropriations in the adopted budgets and did not use all of the annually …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Avon Central School District – Information Technology (2016M-123)
… Background The Avon Central School District is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in Monroe County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Bath Central School District – Reserves (2016M-401)
… Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben County. The District, which operates three schools … approximately $3.3 million was required to be restricted in the debt reserve. The District inaccurately reported one …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Greenville Fire District - Fixed Assets (2019M-223)
… Determine if District officials had adequate controls to safeguard District assets. Key Findings Although the … $145,398 during our audit period, the District does not have a comprehensive policy or procedures to safeguard fixed …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223State Agencies Bulletin No. 1909
… with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv) or Leave of Absence/WPS (WC 60% SUP) on the payment effective dates of 03/25/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Unified Court System Bulletin No. UCS-355
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … paycheck that represents their pensionable contribution. Tax Information: The retroactive Blazer Payment change in … and are subject to all employment taxes and income taxes. Federal, State, and New York City income tax withholding will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-changeState Agencies Bulletin No. 1187
… who are members of NYSCOPBA, Inc. and are currently in, or have been in Bargaining Unit 01 at any time since 04/01/09 with Dues … Background NYSCOPBA membership dues for employees in Bargaining Unit 01 will increase retroactively as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-associationChautauqua Utility District – Banking (2017M-121)
… if banking transactions were adequately safeguarded for the period January 1, 2014 through March 27, 2017. Background The Chautauqua Utility District, which is located within the Town of Chautauqua in Chautauqua County, provides water, sewer and lighting services to approximately 1,400 customers. The …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121