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Le Roy Central School District – Payroll (2016M-412)
… Background The Le Roy Central School District is located in the Towns of Le Roy, Bergen, Pavilion and Stafford in Genesee County and the Town of Caledonia in Livingston County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Flanders Fire District – Disbursements (2014M-199)
… Purpose of Audit The purpose of our audit was to determine whether disbursements were … The Flanders Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Island Trees Union Free School District – Overtime (2016M-389)
… Purpose of Audit The purpose of our audit was to evaluate the District’s use of overtime for the period July 1, 2015 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Piseco Common School District – Claims Auditing (2015M-230)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims auditing procedures for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… the District provided cost-effective special education services and whether the tuition rate charged covered the cost of providing these services for the period September 1, 2014 through June 30, … The District provided cost-effective special education services to its students and the rates it charged other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationValley Central School District – Financial Condition (2014M-58)
… financial condition and the Board’s budgeting practices for the period July 1, 2012 through August 5, 2013. … 2012-13 fiscal year. Budgeted general fund appropriations for 2012-13 totaled approximately $90 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58West Hempstead Water District – Life Insurance (2016M-393)
… January 1, 2015 through July 31, 2016. Background The West Hempstead Water District is located in the Town of Hempstead in Nassau County and serves a portion of the Town. … West Hempstead Water District Life Insurance 2016M393 …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Brewster Central School District – Financial Condition (2014M-224)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Finding District officials have taken appropriate action to manage the District’s financial condition.gets. This …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … and administrative staff have taken appropriate action to manage the District’s financial condition, including …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mSummitville Fire District – Financial Activities (2016M-395)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The Summitville Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395State Agencies Bulletin No. 1973
… Effective Administration paychecks dated January 5, 2022 and Institution paychecks dated January 13, 2022. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesDiNapoli: Local Sales Tax Collection Growth Highest Since 2013
… Local sales tax collection growth accelerated in 2017, according to a … on consumer spending, and the impact of new federal tax changes on this spending is the great unknown in this … those downstate. Meanwhile, the increase in county sales tax collections outside of New York City was 3.6 percent. …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013Selected Safety and Security Equipment at Subway Stations
… is installed in all New York City boroughs, except Staten Island. EMD has a preventive maintenance schedule for all … - Staten Island Railway: Safety at Stations ( 2016-S-91 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsFranklin Square Union Free School District – Website Transparency (2025M-93)
… a vendor to maintain the District’s website. The Assistant Superintendent of Finance and Management (ASFM) is … information is posted on the District’s website and the Superintendent of Schools (Superintendent) is responsible for ensuring compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Vertus Charter School – Information Technology Asset Management (2025M-9)
… approximately $222,000. The Chief Operating Officer (COO) is responsible for overseeing the IT Department, including IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Comptroller DiNapoli Releases School Audits
… compared budgeted appropriations and estimated revenues with actual operating results for 2015-16 through 2017-18 and … to ascertain that services were rendered in accordance with the contract. Madison Central School District – Reserves …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… adequately manage nonstudent network user accounts. As of Nov. 15, 2024, 488 of the district’s 6,386 enabled nonstudent …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1976
… below if an update to the employee’s SRA or TDA election for 2022 is necessary. Note: Agencies must enter … Blind, and School for the Deaf) or the Percent of Earnings election (for employees of CUNY), the agency must insert a … Tax Investment reflecting employees’ new biweekly deferral election. To stop the deduction, agencies must insert a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 339
… the OSC Procurement and Disbursement Guidelines, Bulletin No. G-153, dated September 28, 2000. In general, if the award … OSC Procurement and Disbursement Guidelines, Bulletin No. G-153, relating to Employee Award Programs, issued 9/28/00. Web site link: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesDiNapoli: NYC Executive Budget Currently Balanced, But Risks Threaten Long-Term Fiscal Stability
… totaling nearly $1.2 billion in FY 2027. More detail is still needed on how these savings will be achieved and …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-nyc-executive-budget-currently-balanced-risks-threaten-long-term-fiscal-stability