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Utica Academy of Science Charter School – Purchasing (2015M-71)
… of Science Charter School is a public school, located in the City of Utica, Oneida County, that is not under the … Board of Trustees, was granted a provisional charter in November 2012 by the Board of Regents of the University of … obtaining the appropriate number of quotes as designated in the purchasing policy. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Greenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for the period January 1, 2014 through February 28, 2015. … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… that Credit Recovery Programs (CRPs) aligned with the Learning Standards. However, the Department’s current measure … Department expectations for demonstrating alignment with Learning Standards would provide better assurance that online … Ensure that all CRP courses are aligned with the Learning Standards to ensure adequacy of education and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolDiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… fund,” DiNapoli said. “Yet concerns over a slowing labor market, inflation and uncertain federal policy warn of … the retirement benefits they have earned, even amid any market fluctuations.” The Fund's audited value was $273.1 …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterLe Roy Central School District – Reserve Funds (2022M-110)
… report – pdf] Audit Objective Determine whether the Le Roy Central School District (District) Board of Education … Determine whether the Le Roy Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110East Aurora Union Free School District - Procurement (2023M-125)
… services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always … followed New York State General Municipal Law (GML) when procuring goods and services. As a result, goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… July 31, 2012. Background The Town of Babylon is located in western Suffolk County. The Town is governed by the Town … funds’ expenditures were approximately $145 million in 2012. Key Findings From 2008 through 2011, the general … million, mainly due to over-estimation of certain revenues in adopted budgets. Although the general fund reported an …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsComptroller DiNapoli Releases Municipal Audits
… (Niagara County) Town justices did not ensure that all fines and fees were properly collected. Court reports indicate that unpaid fines and fees may total nearly $400,000 on tickets ranging …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsLivonia Central School District – Conflict of Interest (2024M-89)
… informed District administrators and staff of products and services provided by vendors that were recruited … understand the steps necessary to disclose a conflict and what constituted a prohibited conflict of interest. Had such …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89DiNapoli: Local Sales Tax Collections Total $6.1 Billion, Up 5.1% in First Quarter
… growth statewide was higher than the year-over-year growth for the same quarter in 2024 (1.6%) and 2025 (3.2%). “Local sales tax collections experienced a … over year. Meanwhile, aggregate first quarter collections for counties and cities outside the city grew by 3.9% ($107 …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-local-sales-tax-collections-total-%2461-billion-up-51-percent-in-first-quarterRetirement and Savings Plans Overview – Payroll Manual
… retirement plan promising a specific monthly payout at retirement, calculated by a formula using your … contributions and investment performance, not a promised payout. The employee controls investment choices, bears the … plan for employees of public schools and tax-exempt 501(c)(3) organizations. Like a 401(k), it allows employees to …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/retirement-and-savings-plans-overviewCreditable Service – Special 20- and 25-Year Plans
… Section 383-e (20-year plan) What type of service is creditable in this plan? Creditable service (service which … York City Police Pension Fund Police service transferred from the Metropolitan Transportation Authority Police Pension …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceIII.3 Scope of the SFS – III. Statewide Financial System (SFS)
… the New York State Financial Cycle as previously outlined in Chapter II New York State Financial Accounting: Establish … plans; and Evaluate financial performance against plans. In the establish control phase, the SFS records the … plans made by agency management are also recorded. In the execution phase, the SFS processes vouchers and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsTown of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… (TOV) total unreserved fund balance decreased from a surplus of $2.5 million at the end of fiscal year 2007 to a … (SWDD) unreserved fund balance went from a $2.6 million surplus at the beginning of 2010 to $7.9 million deficit at … deficit in 2012, thus decreasing fund balance from a surplus of $7 million to a deficit of $10.3 million at the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and cannot be assured all moneys … whether the Selkirk Fire Company No 2 Company Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Hortonville Fire District – Financial Reporting (2014M-188)
… to review the District’s controls over the recording and reporting of financial activity for the period January 1, … Hortonville Fire District Financial Reporting 2014M188 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk/Tax … 1, 2016 through December 31, 2016. Background The Town of Palatine is located in Montgomery County and is governed … Town of Palatine Town ClerkTax Collector and Financial Management …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Town of DeKalb – Financial Management (2016M-427)
… 1, 2015 through June 30, 2016. Background The Town of DeKalb is located in St. Lawrence County and has a population … Town of DeKalb Financial Management 2016M427 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s financial operations for the period January 1, 2015 through May 25, 2016. … books and records. Maintain accurate, complete and up-to-date accounting records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reports