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Comptroller DiNapoli Releases School Audits
… District – Fixed Assets (Westchester County) The board did not approve the disposal of assets with a book value of $4,483. Auditors found that district officials did not maintain up-to-date disposal records and 10 of 25 assets … limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a financing source, …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Ordinary Disability (Section 362) – New Career Plan
… retirement benefit. The Benefit If approved, this is a benefit equal to the greater of: 1/60th (1.66 percent) of … be equal to the benefit that would be payable to you as a service retirement without any reduction for early … disability retirement must be submitted while you are in service or within 90 days from the date you: Are last paid …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-disability-section-362Ordinary Disability (Section 362) – Career Plan
… retirement benefit. The Benefit If approved, this is a benefit equal to the greater of: 1/60th (1.66 percent) of … be equal to the benefit that would be payable to you as a service retirement without any reduction for early … disability retirement must be submitted while you are in service or within 90 days from the date you: Are last paid …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-disability-section-362Ordinary Disability (Section 362) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-disability-section-362Ordinary Disability (Section 362) – Non-Contributory Plan with Guaranteed Benefits
… retirement benefit. The Benefit If approved, this is a benefit equal to the greater of: 1/60th (1.66 percent) of … be equal to the benefit that would be payable to you as a service retirement without any reduction for early … disability retirement must be submitted while you are in service or within 90 days from the date you: Are last paid …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-disability-section-362Ordinary Disability (Section 362) – Police and Fire Plan
… Police and Fire Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-disability-section-362State Comptroller DiNapoli Statement on the Federal Government Shutdown
… today on the shutdown of the federal government: "A federal government shutdown has painful consequences for our state. Prolonged shutdowns hurt the economy, disrupt …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownConstitutional Debt Limit
… The debt limit is a percentage of the five-year average full valuation of taxable property within a municipality. … 5 districts) The debt limit is a percentage of the current full valuation. …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitGenesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… Board of Cooperative Educational Services (BOCES) purchase card charges were properly approved, adequately supported and … valid purposes. Key Finding While the 198 BOCES purchase card charges we reviewed were adequately supported and for … Board of Cooperative Educational Services BOCES purchase card charges were properly approved adequately supported and …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Fairport Central School District - Payroll and Employee Benefits (2023-118)
… accruals. Key Findings District officials generally paid the 33 employees we tested accurately and properly calculated their leave accruals. However, we found one of the five employees that received a retirement incentive … been paid $2,000 because they retired prior to the end of the school year, a requirement for this incentive. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
Determine whether North RoseWolcott Central School District District officials properly applied for all Smart Schools Bond Act SSBA allocations for eligible technology purchases
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actAvoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… – pdf] Audit Objective Determine whether Avoca Central School District (District) employees and Board of Education … audit avoca school district …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… employees and Board of Education (Board) members completed annual sexual harassment prevention training (SHP Training). … completion records are unreliable, officials have no assurance all individuals required to complete the 2021 SHP … Training. Key Recommendation Ensure all employees complete annual SHP Training and encourage Board members to complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… pdf] Audit Objective Determine whether Baldwin Union Free School District (District) employees and Board of Education … audit statewide baldwin school …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingEtna Volunteer Fire Department - Procurement (2019M-48)
… not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose … Department officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the procurement of goods and services. Adopt a code of ethics to set forth …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
… Key Findings Department and Division officials did not ensure: Clerk duties were adequately segregated or … were reviewed to ensure that unauthorized changes were not made to payee information. Key Recommendations Adequately …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Town of Moriah - Cash Management (2019M-169)
… Town officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive … program to ensure interest earnings were maximized. Had the Supervisor invested available funds in a financial … rates, revenue would have increased by $80,688 during the audit period. Key Recommendations Periodically solicit …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Town of North Hudson - Payroll (2018M-166)
… appointed officials totaling $211,598 from January 2017 through May 2018 and found they were paid the correct … selected six payrolls totaling $41,766 from January 2017 through May 2018 and found that except for minor deficiencies …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Village of Greenwich - Cash Management (2019M-230)
… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested within …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Oneonta City School District – Payroll (2017M-202)
… Oneonta City School District Payroll 2017M202 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202