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Avon Central School District – Information Technology (2016M-123)
… 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 …
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)
… 2014 through April 26, 2016. Background The Corning City School District is located in the Towns of Big Flats and … that are under bidding thresholds. … Corning City School District Procurement 2016M222 …
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)
… 2015-16 fiscal year. Background The Cortland Enlarged City School District, located in Cortland County, has a tentative … other sources of revenue. … 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)
… June 30, 2015. Background The Minisink Valley Central School District is located in the Towns of Greenville, … that benefits the District. … Minisink Valley Central School District Financial Condition 2016M26 …
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)
… February 29, 2016. Background The Manhasset Union Free School District is located in the Town of North Hempstead in … take necessary corrective action. … Manhasset Union Free School District Separation Payments 2016M150 …
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)
… 2015. Background The Mount Pleasant-Blythedale Union Free School District, a special act school district created by the State Legislature, is located …
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)
… December 31, 2015. Background The Greater Amsterdam School District is located in the City of Amsterdam, the Town … for funding long-term needs. … Greater Amsterdam School District Financial Condition 2016M110 …
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)
… – pdf] Audit Objective Determine whether Clymer Central School District (District) employee compensation payments … corrective action. … Determine whether Clymer Central School District District employee compensation payments were …
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
… An important element of financial accounting and reporting is the operation and maintenance of an accounting system that … that the State budget be balanced on a cash basis, which is DOB’s primary focus in preparing and implementing the …
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 … our comment on an issue raised in the District’s response letter. … Determine whether the West Babylon Union Free …
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)
… Key Findings The Board did not properly audit claims to determine whether the claims represented actual and … contain sufficient details or itemization for the Board to make the necessary determinations required for a proper … Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
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)
… Educational Services (BOCES) are required by Education Law §2053 to annually report lawyers who provide legal … file your report using the online system created by the New York State Education Department (NYSED), Office of the …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Town of Plymouth – Employee Benefits (2023M-176)
… holidays listed in CBAs. Independently review and approve all unused leave and separation payments to ensure that …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Overtime Compensation – Enhanced Reporting
… payment must be at a greater rate than one's regular rate of pay. For example: Overtime paid at time and a half, double … , and meets other requirements, is pensionable (included in the definition of earnings for the purposes of a member’s …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationReal Property Tax Cap and Tax Cap Compliance
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/property-tax-capState Comptroller DiNapoli Releases Audits
… oversight of CTE programs offered through the secondary school system to ensure they align with student goals and the …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsComparison of ERS Benefits
… or service credit. 3% of gross salary for all years of public service except: State Correction Officers whose … Unified Court System, who contribute 4% for all years of public service. See Tier 5 Member Contributions. 3% – 6% … on annual earnings. Members contribute for all years of public service (except State Correction Officers whose …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsFinancial Data: How can we submit a data request?
… years of data requested, format (hardcopy or electronic) preferred, timeframe by which data is needed. As necessary, …
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
New York state is in its strongest financial condition in years and todays upgrade by Fitch Ratings following a similar upgrade by Moodys Investors Service is the latest indication of that improvement
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-fitch-ratings-upgrade-nys-general-obligationXV.16.A Overview – XV. End of Year
… Financial data and related information is required to ensure full and proper disclosure in cash, modified … generally accepted accounting principles (GAAP). Guide to Financial Operations REV. 01/01/2017 … The States …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overview