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Central Square Central School District – Fund Balance (2022M-196)

… levels. As a result, officials reduced the transparency of District finances and kept $8 million from productive use. … may not have been necessary, considering the amount of excess surplus funds retained. The District’s surplus fund … of $3.6 million that exceeded the liabilities eligible to be paid from the reserve by $1.5 million. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196

Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)

… a model or serial number. A wheel balancer and a portable video magnifier, purchased for a total of $4,769, could not …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103

Amani Public Charter School – Purchasing and Claims Approval (2025M-11)

… School (School) officials procured goods and services in accordance with established policies. Key Findings … School officials did not procure goods and services in accordance with the established policy and procedures. As … result, there is no assurance that the purchases were made in the most prudent and economical manner without favoritism. …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… School purpose. In addition, the Chief Education Officer (CEO) and Chief Operating Officer (COO) have the ability to … modify or delete data in the financial software and the CEO signs checks. The lack of adequate controls increases the …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

LaFargeville Central School District – Financial Condition (2016M-216)

… The Business Manager has developed a long-term planning model used when preparing the District’s annual budget but …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216

The Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)

… must retire by the first day of the month following your 70th birthday, even if you have not elected the special plan. … of your FAS for each year of credited service; plus 1/70th (1.42 percent) of your FAS for each year of prior …

https://www.osc.ny.gov/retirement/publications/1511/age-60-plan

Service Retirement Benefit – Forest Rangers Plan

… percent) of your FAS, up to a maximum of 15 years for Tier 1 members and seven years for Tier 2, 3, 5 and 6 members. Your total benefit cannot exceed 75 percent of your FAS if you are a Tier 1 member, or 61.67 percent of your FAS if you are a Tier … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Service …

https://www.osc.ny.gov/retirement/publications/1864/service-retirement-benefit

Service Retirement Benefit – State University Police Plan

… You may retire at any age after completing 25 years of SUNY police service, or you may qualify for a service … years as a SUNY police officer. The Benefit With 25 years of creditable service, your benefit will equal 2 percent of your Final Average Salary (FAS) for each year of SUNY …

https://www.osc.ny.gov/retirement/publications/1823/service-retirement-benefit

Contact Information

… Thank you for your email. We have received your email. Return to Contact Us Page …

https://www.osc.ny.gov/unclaimed-funds/claimants/contact-information

Opinion 93-33

… matter outside the municipality) PUBLIC MEETINGS -- Notice (use of newspaper not entered as second-class matter); … SCHOOL DISTRICTS -- Powers and Duties (publication of notice of annual meeting) EDUCATION LAW, §2004(1); PUBLIC … the school district, the school district may publish notice of the school district's annual meeting in the …

https://www.osc.ny.gov/legal-opinions/opinion-93-33

SOMOS 2026: Important Information for New Yorkers

… Impact: New York State Farming and Agriculture , January 2026 Federal Impact: Higher Education , October 2025 Tax … , July 2025 Federal Impact: NY’s Safety Net Programs , June 2025 Impact of Federal Funding on New York , May 2025 … the Tax Cuts and Jobs Act , April 2025 Federal Funds to NYC: A Review of Categorical Grants , April 2025 New York's …

https://www.osc.ny.gov/somos

State Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … The supervisor was unaware of the statutory requirement for deposits and only made one deposit at the end of each … to the procurement policy regarding obtaining quotes for purchases and public works. During the audit period, …

https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2

Child Care Assistance – Federal Funding and New York

… $13.6 billion in spending from April 2016 through March 2026. In SFY 2026, federal funding totaled almost $1.5 billion, comprised … Of the 168,432 children receiving CCAP services in January 2026, almost 67 percent were in New York City (112,135). …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistance

Taxes – 2021 Financial Condition Report

… to 10.9 percent which will be in effect until December 31, 2027. Changes in the State’s top tax rate can have …

https://www.osc.ny.gov/reports/finance/2021-fcr/taxes

City of Salamanca – Selected Financial Activities (2015M-284)

… taxes and ambulance service charges for the period April 1, 2013 through September 10, 2015. Background The City … 6,000 residents, is governed by a five-member City Council. Budgeted appropriations for the 2015-16 fiscal year … property tax levy. The Comptroller did not provide the Council with cash flow analyses and did not submit casino …

https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284

Hammondsport Central School District – Multiyear Planning (2024M-54)

… established comprehensive multiyear financial and capital plans. Key Findings District officials did not develop comprehensive written multiyear financial and capital plans, and their budgeting practice of consistently … established comprehensive multiyear financial and capital plans …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54

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