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Central Square Central School District – Fund Balance (2022M-196)
… reduced the transparency of District finances and kept $8 million from productive use. Although the District had relatively modest property tax increases each year, the increases may not have been necessary, considering … fund balance exceeded the statutory limit by about $8 million (9.2 percentage points) as of June 30, 2021. While …
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)
… [read complete report – pdf] Audit Objective Determine whether the … because staff did not always follow BOCES’ capital asset inventory policy. BOCES officials did not verify whether … were recorded in the capital asset records. Perform an annual physical inventory, investigate the discrepancies and …
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)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $11 million. Key Findings The … but the District experienced operating surpluses each year that averaged about $225,000 annually, and as a result, …
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)
… School purpose. In addition, the Chief Education Officer (CEO) and Chief Operating Officer (COO) have the ability to … modify or delete data in the financial software and the CEO signs checks. The lack of adequate controls increases the …
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)
… with the established policy and procedures. As a result, there is no assurance that the purchases were made in … Specifically, officials did not: Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Unclaimed 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-surveyOpinion 93-33
… a publication which is entered as second-class matter at a post office located outside the boundaries of the school … a publication which is entered as second-class matter at a post office located outside the boundaries of the school … in a publication which is not entered at the United States post office as second-class matter, we believe it is clear …
https://www.osc.ny.gov/legal-opinions/opinion-93-33State Comptroller DiNapoli Releases Municipal Audits
… and town officials also did not establish any reserve funds or develop a multiyear financial plan. Walton Fire …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2CUNY Bulletin No. CU-288
… Purpose To provide agencies with procedures for processing payment of … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-288-payment-cuny-nurses-health-specialty-differentialCity of Salamanca – Selected Financial Activities (2015M-284)
… Purpose of Audit The purpose of our audit was to review City officials’ financial management practices and … did not submit casino revenue claims in a timely manner to the Seneca Nation. The Comptroller did not enforce the …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284The Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility As a Tier 1 member, you will be eligible for a service retirement benefit when you reach age 55 and … with a reduced benefit. 1 Regardless of tier, if you work for an employer that offers a special retirement plan, you … your pension will equal: 1/120th (.83 percent) of your FAS for each year of credited service; plus 1/60th (1.66 percent) …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planState Comptroller DiNapoli Releases Municipal Audits
… Volunteer Fire Corporation was adequate in addressing what periodic financial reports the company had to provide the district. … years 2018 through 2020. Kortright Rural Fire District – Financial Activities (Delaware County) The board did not …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Audits
… Central School District – Reserves Management (Montgomery County) The school board did not properly fund, use or manage … Town of Varick – Water and Sewer Operations (Seneca County) Town officials did not effectively manage most …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsTaxes – 2021 Financial Condition Report
… State Tax Collections Decreased Slightly in SFY 2020-21 from $82.9 Billion to $82.4 Billion In SFY 2020-21, reported New York State tax collections decreased by … economic impact of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesHammondsport Central School District – Multiyear Planning (2024M-54)
… effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory … include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale of investments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Maintain My Payroll Contact Information
… on the Contact Update Online Help page. To get your user ID or password, please contact …
https://www.osc.ny.gov/state-agencies/payroll/maintain-my-payroll-contact-informationFocus on Facts
… Monitoring Tool Economic Development Making Strides on Broadband Affordability (May 2023) New Federal Dollars for … Challenges and Opportunities (September 2023) Cyberattacks on New York’s Critical Infrastructure (October 2023) Recent Impact of Gaming Expansions on Revenues and Problem Gambling in New York (October 2023) …
https://www.osc.ny.gov/focus-onUnclaimed Funds by County and Region
… Click on the regions below to view unclaimed funds by county and region Unclaimed Funds by County and Region - November 2025 (pdf) … Unclaimed Funds by County and Region …
https://www.osc.ny.gov/unclaimed-funds/mapIX.7.B Funds Distribution – IX. Federal Grants
… For additional information on Funds Distribution, see Chapter XIX, Section 6.B for ESA On-Boarding Agencies and Chapter XIX, Section 6.C for Non-ESA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distributionNYS Payroll Online Customer Satisfaction Survey
… about our application. If you have a question related to your payroll information, contact your agency coordinator …
https://www.osc.ny.gov/state-agencies/payroll/nyspo/survey