Search
East Aurora Union Free School District - Procurement (2023M-125)
… $63,433 without obtaining competitive bids as required by GML. Key Recommendations Ensure all purchase contracts over $20,000 are competitively bid as required by GML. Periodically review and update the procurement policy and procedures as required by GML Section 104-b. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Hampton in Suffolk County. The District, which is governed by an elected five-member Board of Education, operates one … for 2011-12 and 2013-13 exceeded actual expenditures by $3.5 million. The Board consistently appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsPride 2022
… to improve diversity, equity and inclusion, including the recruitment, retention, and promotion rates, as well as pay …
https://www.osc.ny.gov/pride-2022State Comptroller DiNapoli Releases Municipal Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… ] Audit Objective Determine whether Greenwood Lake Union Free School District (District) officials procured goods and … response letter. … Determine whether Greenwood Lake Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsLe Roy Central School District – Reserve Funds (2022M-110)
… $2 million held in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance … enough to pay average annual unemployment expenditures for more than 200 years, and the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Greece Central School District – Procurement of Professional Services (2024M-129)
Determine whether the Greece Central School District District Board of Education Board and District officials sought competition for the procurement of professional services
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… inventory records. The IT inventory list included at least 400 active IT devices that were missing either a … devices were properly inventoried and physically located at the District and determined that six devices totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentComptroller DiNapoli Releases State Audits
… between the time and attendance records maintained by employees of Long Island Railroad’s Richmond Hill shop … OMIG overstated savings from 27 of 35 activities examined by at least $1.2 billion as a result of flaws and/or …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsWeekly Investment Plan
… Why Save For Retirement? See How Much You Can Have at Age 65. Find your age, then see how large a retirement account your weekly investment can grow into by … only and does not represent past or future performance of any specific investment. This calculator should not be the …
https://www.osc.ny.gov/retirement/resources/weekly-investment-planComptroller DiNapoli Releases School District Audits
… IT assets valued at $11,397 were not included on the inventory list and could not be located. Richfield Springs Central School District – Fixed Assets (Herkimer County) Fixed asset and disposal policies were not comprehensive or being …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsThe 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-planCentral Square Central School District – Fund Balance (2022M-196)
… surplus fund balance exceeded the statutory limit by about $8 million (9.2 percentage points) as of June 30, 2021. … resulted in surplus fund balance being underreported by about $6.4 million. Officials could not provide us with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… of Cooperative Educational Services (BOCES) capital asset records were complete and accurate. Key Findings BOCES’ capital asset records were not complete or accurate to ensure that assets … for $33,349, were not recorded in the capital asset records. 13, purchased for $22,099, were recorded with either …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103LaFargeville Central School District – Financial Condition (2016M-216)
… Purpose of Audit The purpose of our audit was to assess the District`s financial condition for the period … not officially adopted this or any other multiyear plan to address the District’s use of its excess fund balance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
Determine whether Renaissance Academy Charter School of the Arts School officials ensured nonpayroll disbursements disbursements were properly reviewed and approved supported and for appropriate School purposes
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… 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 a result, … by School policy to be competitively purchased. Credit card charges were not supported by documentation, reviewed or …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Contact Information
… you for your email. We have received your email. Return to Contact Us Page … Receive Message …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-information