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Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… by the nine Boards of Education of the BOCES’ component school districts. Budgeted appropriations for information …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mPenfield Central School District – Financial Management (2015M-162)
… 7, 2015. Background The Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and … operates six schools with approximately 4,500 students, is governed by an elected seven-member Board of Education. … requirements. Ensure that the school lunch fund budget is balanced and consider using the excessive balance to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Avon Central School District – Information Technology (2016M-123)
… Background The Avon Central School District is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in Monroe County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Corning City School District – Procurement (2016M-222)
… Background The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and Orange in Schuyler County; and the City of Corning and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Cortland Enlarged City School District - Budget Review (B4-15-12)
Cortland Enlarged City School District Budget Review B41512
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Minisink Valley Central School District – Financial Condition (2016M-26)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and Mamakating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Manhasset Union Free School District – Separation Payments (2016M-150)
… schools with approximately 3,340 students, is governed by an elected five-member Board of Education. Budgeted … overpaid seven employees for retirement incentives by total of $35,000 and underpaid four employees for unused vacation time by a total of $1,359. Key Recommendations Adopt written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… School District, a special act school district created by the State Legislature, is located in the Town of Mount … one school with approximately 130 students, is governed by an appointed nine-member Board of Education. Budgeted … with the District’s purchasing rules and regulations by preparing purchase orders in advance and limiting the use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingGreater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam and portions of the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Clymer Central School District – Payroll (2023M-168)
… of $4,792 for retroactive raises that were not authorized by the Board of Education (Board) and paid 16 employees …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168II.4 Overview – II. New York State Financial Accounting
… the extent practicable, the accounting principles applied by OSC in preparation of the annual financial statements. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewWest Babylon Union Free School District – Claims Audit (2024M-62)
… The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Town of Harpersfield – Claims Auditing (2024M-71)
… Board approval. 22 claims were paid that included sales tax totaling $460. Without a proper claims audit, the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… of Cooperative Educational Services (BOCES) are required by Education Law §2053 to annually report lawyers who provide … These annual reporting requirements were established by Chapter 640 of the Laws of 2008. You must file your report using the online system created by the New York State Education Department (NYSED), Office of …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Town of Plymouth – Employee Benefits (2023M-176)
… paid $12,037 for 20 holidays that were not authorized in the Town’s collective bargaining agreements (CBAs). Seven … Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all unused leave …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Overtime Compensation – Enhanced Reporting
… July 1, 2019, public safety overtime that is paid directly by a member's participating employer , and meets other … safety work that is directed, controlled and paid for by a public employer and reimbursed by a private entity. For more information, visit our Public …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationState Comptroller DiNapoli Releases Audits
… $9.9 million of the improper payments had been recovered by the end of the audit fieldwork. The audit also identified … New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members … New York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsComparison of ERS Benefits
… comparison of Employees’ Retirement System (ERS) benefits by tier. Tiers 3 & 4 Tier 5 Tier 6 Membership Dates Tier 3: … years. Uniformed Court and Peace Officers (UCPOs) employed by the Unified Court System, who contribute 4% for all years … year cannot exceed the average of the previous two years by more than 10%. Payments Not Included in FAE Tiers 3 – 6: …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsFinancial Data: How can we submit a data request?
… format (hardcopy or electronic) preferred, timeframe by which data is needed. As necessary, LGSA staff will …
https://www.osc.ny.gov/local-government/data/financial-data-how-can-we-submit-data-requestNew York State Comptroller Thomas P. DiNapoli Statement on Fitch Ratings' Upgrade of NYS General Obligation Bonds
… financial condition in years, and today's upgrade by Fitch Ratings, following a similar upgrade by Moody’s Investors Service, is the latest indication of … strongest financial condition in years and todays upgrade by Fitch Ratings following a similar upgrade by Moodys …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-fitch-ratings-upgrade-nys-general-obligation