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Indian Lake Central School District – Claims Auditing (2016M-15)
… July 1, 2014 through September 30, 2015. Background The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates … Indian Lake Central School District Claims Auditing 2016M15 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… educate approximately 11,700 students, is governed by a seven-member Board of Education elected by the boards of the component districts. Budgeted … steps to ensure that the bid process is not influenced by favoritism, extravagance, fraud or corruption. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementPiseco 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 July 1, 2014 through July 31, 2015. Background … District officials established effective procedures to ensure that claims are adequately documented and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Chazy Union School District – Payroll (2015M-252)
… District’s payroll process provided adequate supervision and oversight. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Brewster 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-224Avoca Central School District – Separation Payments (2015M-273)
… examine the District’s calculation of separation payments for the period July 1, 2013 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $12.2 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the Ontario-Seneca-Yates-Cayuga-Wayne BOCES’ …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesImplementation of Suicide Prevention Task Force Recommendations
… prevention activities. The audit covered the period from April 2019 through May 2025. According to the U.S. Health and Human Services’ 2024 National Strategy for Suicide Prevention: The United … million people reported seriously considering suicide and 1.6 million reported a suicide attempt. Populations …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsState Comptroller DiNapoli Releases Audits
… Education Department: Children’s Education Services Inc. (CES): Compliance with the Reimbursable Cost Manual (2019-S-24) Located in Jamestown, CES is a for-profit special education provider that services … $2,509 in other than personal service costs reported by CES on its for the fiscal year ended June 30, 2015 that were …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsYork College - Time and Attendance Practices for Public Safety Staff (Follow-Up) (2018-F-29) 30-Day Response
To determine the extent of implementation of the seven recommendations included in our initial audit report, Time and Attendance Practices for Public Safety...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f29-response.pdfState Agencies Bulletin No. 2295
… contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering updates to these plans. Background: Pursuant to IRS Regulations, Section … date, labeled as the Deduction Begin Date on the Savings Plans panel, should always be the first day of the current, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… for its long-term economic growth and prosperity.” In 2023, there were 4.6 million New Yorkers aged 18 to 34 … in the North Country (8.5%). For 18-year-old high school graduates in New York, over half, 56.7%, pursue higher … Education’s pause on credit reporting for student loans in October 2024. Report Economic Challenges Facing New York’s …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesHow the Program Works – Contribution Stabilization Program
… determines an employer’s annual contribution according to its usual procedures. The CSP does not change these … if the employer is eligible to amortize or required to make a graded payment. If the normal contribution exceeds the … provided in November 2023 (for payment due by February 1, 2024), the interest rate for amounts you amortize will be …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksIntroduction – Information Technology Contingency Planning
… for example, could significantly curtail an organization’s operations. Proactively anticipating and planning for IT … district personnel for the actions they must take in the event of an incident. The goal of IT contingency planning is …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionTroy City School District – Payments for Unused Leave Accruals (2020M-167)
… District of Troy (District) accurately calculated payments for unused leave accruals. Audit Results During the audit … period, the District paid 51 employees a total of $477,000 for their unused leave accruals. We reviewed payments … officials identified unused sick leave reporting errors for District retirees. These errors were reported in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Valley Stream Central High School District – Payroll (2016M-19)
… The Valley Stream Central High School District is located in the Town of Hempstead, Nassau County. The District provides educational services to students in grades 7-12 of the following Union Free School Districts … Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Prattsburgh Central School District – Tax Collection (2016M-122)
… Urbana and Wheeler in Steuben County and the Towns of Italy and Jerusalem in Yates County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Chester Union Free School District – Information Technology (2021M-107)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Routinely evaluate and … any unneeded network user accounts. Monitor Internet use to ensure network users comply with the AUP. District … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107South Buffalo Charter School – Employee Compensation (2018M-1)
… 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … Key Findings Employee compensation was not specified in the collective bargaining agreement (CBA) or written …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Clarkstown Central School District – Time and Attendance Records (2017M-150)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly enforced the use of time records to track time worked for the period July 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150