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School Districts’ Energy Performance Contracts (2015-MR-1)
… entered into by the five school districts for the period June 1, 2005 through November 10, 2014. Background An EPC is … had an EPC that was approved between February 2009 and June 2011 with total capital project costs of approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Wyandanch Union Free School District – Budget Review (B23-7-1)
… when a school district is authorized by a special or general law to incur debt to liquidate an operating … appropriations; this appropriation is $3.4 million, or 43 percent, more than the $7.9 million projected expenditure for 2022-23 and $3.9 million, or 54 percent, more than the $7.4 million average health …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight of management contracts for the period …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… Property tax levy growth for school districts will be capped at 1.23 percent, down … a levy growth rate of 1.23 percent and below 2 percent for the second year in a row, means they must examine their … The 1.23 percent cap affects the tax cap calculations for 676 school districts and 10 cities with fiscal years …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearOswego School District Public Library – Selected Cash Receipts (2013M-397)
… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Alden Central School District – Fuel Management (2024M-90)
… The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Buffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
AccuMED a manufacturer located in Buffalo has generated an estimated $9 million investment gain for the New York State Common Retirement Fund New York State Comptroller Thomas P DiNapoli announced today
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundState Agencies Bulletin No. 1169
… Purpose To explain OSC’s Social Security Number and Name reconciliation process and to provide agencies with instructions for resolving … from State service to ensure that any future payments due the employee are taxed and reported accurately. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesFare Collection
… Objective To determine if Metropolitan Transportation Authority – Long … (MTA) is a State public authority created pursuant to Article 5, Title 11 of the Public Authorities Law. One of … we estimate a potential revenue loss of $33.4 million due to uncollected or incorrect fares. Further, the LIRR did …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionState Comptroller DiNapoli Releases Municipal & School Audits
… approved. Had officials established procedures to ensure transportation aid applications were accurately … had not billed $95,210 of the $129,538 in tuition to which it was entitled for the 2020-21 through 2022-23 … in accordance with state law which requires the clerk to deposit fees within three business days after total …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… Attorney Michael J. Keane, and Erie County Sheriff John C. Garcia announced. “Today’s sentence sends a clear message … District Attorney Michael Keane, Erie County Sheriff John Garcia, and Erie County Comptroller Kevin R. Hardwick for … requires confidence and trust in its public officer,” Garcia said. “I commend Detective Dan Brinkerhoff and the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedMedicaid Program – Provider Compliance With the Electronic Visit Verification Program
… To determine whether Medicaid made payments for personal care and home health care services that were not supported by required electronic …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-programWillsboro Fire District – Financial Controls (2014M-156)
… from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an elected five-member Board of Fire Commissioners, and an … cash balances in the check book registers, maintain accounting records with cash accounts and subsidiary revenue …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Ballston Area Recreation Commission – Board Oversight (2015M-269)
… Purpose of Audit The purpose of our audit was to examine oversight of the Commission’s financial operations … Area Recreation Commission is a joint activity established to provide low-cost recreational and educational programs to children residing in the Towns of Milton, Malta and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269LaGrange Fire District – Board Oversight (2014M-127)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The LaGrange Fire District is a district corporation of the State, distinct and separate from the Town of LaGrange and the County of Dutchess, in which it is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127McGraw Central School District – Fund Balances (2017M-248)
… the Board and District officials ensured that the general fund balance and reserve fund levels were reasonable for the period July 1, 2015 … appropriated, on average, $638,300 of unrestricted fund balance as a financing source each year for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Credit for Previous or Military Service – Article 14 Benefits
… You may be able to obtain credit for your previous public … employment or military service. It is very important that you claim all the service credit you are entitled to receive … service. To determine your eligibility and the cost, if any, please send us a copy of your Certificate of Release …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceOlean City School District – Financial Management (2016M-210)
Olean City School District Financial Management 2016M210
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… through August 31, 2014. Background The Sayville Union Free School District is located in the Town of Islip, Suffolk … phone bills prior to authorizing payment. … Sayville Union Free School District Financial Condition and Cellular …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellular