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Opinion 2005-4
… insurance reserve fund) GENERAL MUNICIPAL LAW §§6-m, 6-p; EDUCATION LAW §§1804(6)(c), 1951: A BOCES is … voter approval under section 1951, the BOCES calls a voter meeting and submits the proposition to the qualified voters … §1951[2][a]). Public notice of the time and place of the meeting must be provided once a week for the four weeks prior …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… complete report - pdf] Audit Objective Determine whether claims were adequately documented, were for appropriate … and approved prior to payment. Key Findings Because the claims auditor was also the Athletic Director, his audit of the claims for the athletic department was not independent. We …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… valued at $126,303 were not recorded on the inventory list. Key Recommendations The Board should designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… surplus fund balance ranged from 10 to 15 percent of the upcoming year’s budget, which was nearly $962,000 to $1.8 … amount ranged from approximately 12 to 23 percent of the upcoming year’s budget, which exceeds the statutory limit by …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… funds (e.g., reserves not expected to be needed in the near term). Establish a formal investment policy, if you …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsState Comptroller DiNapoli Releases Municipal and School Audits
… agreed upon contract amount by $215,395. Long Beach City School District – Financial Management (Nassau County) The … annually for a three-year period. Delaware Academy Central School District at Delhi – Financial Management (Delaware … percentage points, as of June 30, 2023. Falconer Central School District – Financial Management (Chautauqua County) …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Gowanda Central School District – Financial Management (Erie County) The … was not approved by the board. Wayland-Cohocton Central School District – Building Access Accounts and Badges …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… data. Lastly, officials also did not provide IT security awareness training to district IT users. Dutchess Board of … by almost 50%, or approximately $172,000, during the 28-month audit period. Town of Venice – Supervisor’s Financial …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Seminars for Local Officials
… Balancing your role as a local government official with your home and work lives is not an easy task. For that reason, OSC’s Local Official Training …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsSubmit a Financial Data Request
… or 518-408-4934 or e-mail requests to the LGSA’s Service Request mail box . When possible, it is helpful if a request contains specifics, e.g., data elements required, … Financial Data How can we submit a data request …
https://www.osc.ny.gov/local-government/data/submit-financial-data-requestDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… growth for local governments will be capped at less than one percent for the 2016 fiscal year, according to a report issued today by State Comptroller … for entities that operate on a calendar-based fiscal year – which includes all counties, towns, fire districts, 44 …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016Examples from GASB Statement 34 - Statement of Activities
… (414,389) ----- (414,389) ----- Education (payment to school district) 21,893,273 ----- ----- ----- (21,893,273) … $ 11,397 ----- ----- ----- 487,098 Public school system 31,186,498 705,765 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… development. The UPK program is administered by the State Education Department (Department), and oversight is … to be safe and suitable for children and maintained in a state of good repair and sanitation. Our initial audit … in this review. Other Related Audit/Report of Interest State Education Department: Universal Pre-Kindergarten …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Spotted Zebra Learning Center, Inc. (Spotted Zebra) on its Consolidated … (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … Zebra’s CFR for the fiscal year ended June 30, 2014 and certain costs reported on Spotted Zebra’s CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualChild Care Licensing and Inspection
… if the Office of Children and Family Services’ (Office) child care licensing and inspection activities ensure licensed and registered child care facilities are in compliance with applicable laws … families, and communities. The Office's Division of Child Care Services (Division) is responsible for overseeing …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… preschool special education services. During the 2013-14 school year, RCN provided Preschool Special Education … to 56 children with learning disabilities from ten school districts in Monroe County. Monroe County pays tuition …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualChittenango Central School District – Audit Follow-Up (2023M-155-F)
… pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chittenango Central School District’s (District) progress … The purpose of our review was to assess the Chittenango …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fSouth Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… general management and control of financial affairs. The Superintendent of Schools is the chief executive officer … procedures, that the Board, IT Director and personnel assistant fully implemented one recommendation and partially …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
Cincinnatus Central School District Fund Balance and Reserves 2014M191
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Member & Retiree E-News Archive — 2025
… news and information, subscribe to E-News . December 2025 Retirees Update Your Contact Information and Delivery … New Locations for In-Person Consultations November 2025 International Fraud Awareness Week Signs of a Scam … Know Members Retirees Retirement Myths Part 1 Part 2 May 2025 Members Member Annual Statements Now Available in …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025