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Campbell-Savona Central School District - Budget Review (B2-15-10)
… expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Withdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… or Leave your contributions in your account and qualify for a retirement benefit when you are 55. To help you decide … must stay in your account. When you reach age 55 (age 63 for vested Tier 6 members who are off payroll), it is up to you to apply for your retirement benefit. Members in non-contributory …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… written procedures that define who is responsible for managing and monitoring building access accounts. … Although we determined that the District had a process for granting access and adding information into the Building Access System (BAS) for employees during the hiring process, including background …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andState Comptroller DiNapoli Releases Municipal & School Audits
… accurately record, remit and report detailed clerk fees for 21 of the 24 months reviewed; deposit clerk fees and real … supported, properly authorized, approved before payment, for valid purposes or properly reported to the board. … totaling $1.7 million and determined: none were reviewed for sufficient budget appropriations, which could result in …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Auditors also …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsRetirement System Membership – State Police Plan
… State, membership in the New York State Police and Fire Retirement System (PFRS) is mandatory. Employers are responsible for … begins. This plan (Section 381-b of New York State Retirement and Social Security Law) covers every member and …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipOmnibus Procurement Amendments
… 2019-2020: A.7793 (Titus) / S.5624 (Krueger) – Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information; defining … Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information defining …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-0Accounts Payable Advisory No. 39
… (GFO), Chapter XII, Section 6.B - Paying for the Purchase of Land Guidance Effective August 1, 2014, payments resulting … processed in SFS using the Unique Coding for the Purchase of Land and all necessary documentation should be submitted to the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgmentsRetirement System Membership – Regional State Park Police Plan
… Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by …
https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membershipState Comptroller DiNapoli Releases Municipal & School Audits
… or adequate written procedures for managing network user account access, including adding or disabling user accounts … manage user accounts and permissions in financial and student information applications, leading to a significant … risk that network resources, financial data and student information could be inappropriately altered, …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
Pine Plains Central School District Internal Controls Over Select Financial Activities 2018M52
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectAccess Controls and Vulnerability Management
… covered the period from January 2024 through November 2025. About the Program CDTA was created by the New York … CDTA had an approximate workforce of 806 employees in 2025. CDTA’s mission is to provide mobility solutions that … covered the period from January 2024 through November 2025 …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementAdditional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… Social Security Law (RSSL), you may receive service credit for your unused, unpaid sick leave at retirement. To be … dividing your total unused, unpaid sick leave days by 260. For most members, the maximum number of sick leave days allowable is 165. However, for some members employed by New York State, the maximum is …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveNFC Development Corporation – Project Approval and Monitoring (2021M-11)
… NFC Development Corporation (Corporation) officials awarded projects in accordance with established guidelines … with agreements. Key Findings Corporation officials awarded projects in accordance with established guidelines, … whether NFC Development Corporation Corporation officials awarded projects in accordance with established guidelines …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… Determine whether Greenwich Central School District District officials adequately safeguarded …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Lyons Central School District – Payroll 2022M-71
… payroll including affixing the Treasurer’s signature to checks with limited oversight. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Eaton No. 1 Fire District – Board Oversight (2024M-4)
… audit of the Secretary- Treasurer’s accounting records for 2020 through 2022. Adequately audit claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Marathon Joint Fire District – Investment Program (2023M-76)
… solicit interest rates and obtain investment information to ensure available funds are invested to maximize interest earnings. District officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… - pdf] Audit Objective Determine if: Wyandanch Union Free School District (District) officials used competitive … Wyandanch Union Free School District Professional Services Administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeMinerva Central School District – Financial Condition Management (2020M-60)
… condition. Key Findings District officials can do more to effectively manage the District’s financial condition. … and annually appropriated fund balance that was not used to finance operations. Unrestricted fund balance ranged … six independent audit reports contained a finding related to the District’s unrestricted fund balance being in excess …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60