Search
Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… BOCES’ capital asset records were not complete or accurate to ensure that assets were accounted for and protected from … with our recommendations and indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Central Square Central School District – Fund Balance (2022M-196)
… fund balance, maintained surplus fund balance within the statutory limit and maintained reserve funds at … limit or maintain all reserve funds at reasonable levels. As a result, officials reduced the transparency of District finances and kept $8 million from productive use. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… report – pdf] Audit Objective Determine whether the Amani Public Charter School (School) officials procured goods … Determine whether the Amani Public Charter School School officials procured goods …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… Objective Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll disbursements … reviewed and approved, supported and for appropriate School purposes. Key Findings School officials did not … Determine whether Renaissance Academy Charter School of the Arts School officials ensured nonpayroll …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23LaFargeville Central School District – Financial Condition (2016M-216)
… our audit was to assess the District`s financial condition for the period July 1, 2014 through April 30, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $11 … overestimated appropriations when developing budgets for the three fiscal years 2012-13 through 2014-15. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Service Retirement Benefit – State University Police Plan
… your benefit will equal 2 percent of your Final Average Salary (FAS) for each year of SUNY police service. For each …
https://www.osc.ny.gov/retirement/publications/1823/service-retirement-benefitThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… years of credited service, you may choose to retire with a full benefit at age 62 or between the ages of 60 and 62 with … special plan. The Benefit If you are eligible to receive a full benefit, your pension will equal: 1/140th (.71 percent) …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planService Retirement Benefit – Forest Rangers Plan
… at any age after completing 25 years of forest ranger service. Or, you may qualify for a service retirement if you reach age 60 before having served … a forest ranger. The Benefit With 25 years of creditable service, your benefit will equal 1/50th (2 percent) of your …
https://www.osc.ny.gov/retirement/publications/1864/service-retirement-benefitContact Information
… you for your email. We have received your email. Return to Contact Us Page …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationOpinion 93-33
… circulation within such district". Although section 2004 does not define the word "newspaper", the word is defined in … entered as second-class mail matter. Any publication which does not satisfy these threshold requirements does not constitute a "newspaper" which may make a claim for …
https://www.osc.ny.gov/legal-opinions/opinion-93-33SOMOS 2026: Important Information for New Yorkers
… Aid and Local Government Finances in New York State , February 2025 NY’s Balance of Payments in the Federal … Is the Tuition Assistance Program Still Meeting Need? , February 2026 Violent and Disruptive Incidents and Bullying in New York Schools , February 2026 School Districts: Lead in Water: Testing and …
https://www.osc.ny.gov/somosState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … found that 93 percent of receipts reviewed were deposited, on average, 35 days after receipt. The supervisor was unaware …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Taxes – 2021 Financial Condition Report
… State Tax Collections Decreased Slightly in SFY 2020-21 from … Billion to $82.4 Billion In SFY 2020-21, reported New York State tax collections decreased by 0.6 percent, primarily reflecting the adverse economic … In SFY 201920 reported New York State tax collections increased by 97 percent …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesHammondsport Central School District – Multiyear Planning (2024M-54)
… financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million in fund balance … that is not provided for by statute and a circumvention of the 4 percent statutory limit imposed on the level of surplus fund balance that may be maintained. As a result: District officials maintained surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54City of Salamanca – Selected Financial Activities (2015M-284)
… Purpose of Audit The purpose of our audit was to review City officials’ financial management practices and the collection of overdue real property taxes and ambulance service charges … 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost entirely within the Allegany …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284State Comptroller DiNapoli Releases Audits
… without exploring alternative disposal methods. As a result, district officials do not have assurance that they … for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Carroll – Town Clerk (Chautauqua County) Auditors could not determine whether swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the clerks did not maintain … were not filed in a timely manner for fiscal years 2018 through 2020. Kortright Rural Fire District – Financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1The Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… years of credited service, you may choose to retire with a full benefit at age 62, or between the ages of 55 and 62 with … special plan. The Benefit If you are eligible to receive a full benefit, your pension will equal: 1/120th (.83 percent) …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planUnclaimed Funds Survey
… are having a technical issue or have a question related to your claim, please contact us . …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-surveyCity of Lackawanna – Garbage Collection Fees (2021M-206)
… report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly assessed and billed … Determine whether City of Lackawanna City officials properly assessed and billed solid …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206