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Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… 1, 2014 through February 29, 2016. Background The Valley Stream Union Free School District #24 is located in the Town … Valley Stream Union Free School District 24 Leave Accruals and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationEast Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… through June 13, 2016. Background The East Aurora Union Free School District is located in the Towns of Aurora, … East Aurora Union Free School District High School ExtraClassroom Activity …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomEast Aurora Union Free School District - Procurement (2023M-125)
… manner. Officials did not update the procurement policy or ensure that employees followed New York State General … totaling $1.8 million. Did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained … our recommendations and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125DiNapoli: School District Tax Cap Levy Remains at 2%
… fifth year in a row, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which … fifth year in a row according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… report – pdf] Audit Objective Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees … audit charter school brighter choice …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72West Webster Fire District – Financial Management (2023M-23)
… report – pdf] Audit Objective Determine whether the West Webster Fire District (District) Board of Fire Commissioners … audit west webster fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Freeport Union Free School District – IT Asset Management (S9-22-10)
freeport audit schools statewide IT asset management
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… Determine whether the BayportBlue Point Union Free School District District Board appropriately managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementWalton Central School District – IT Asset Management (S9-22-24)
… percent of the sampled assets were not properly accounted for. Specifically: Ten Chromebooks could not be physically … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Newfield Central School District – IT Asset Management (S9-22-17)
… percent of the sampled assets were not properly accounted for. Specifically: One mini desktop computer ($982) and one … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue Service (IRS) reporting requirements. On occasion, Business … to make adjustments to an employee’s taxable wages for prior tax years. This may occur if a Business Unit did not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsCohoes Public Library – Governance and Operations (2015M-259)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Library’s operations for the period January 1, 2014 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… independent and quasi-independent bodies such as public benefit corporations, authorities and research foundations. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… was to assess the adequacy of the Treasurer’s records and reports and evaluate the internal controls over collections and disbursements for the period April 1, 2015 through August …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mTravel Advisory No. 3
… Subject: Travel Manual Update Guidance: This advisory is intended to notify agencies of updates to the OSC Travel Manual. The key updates are as follows: Effective 2/22/2024 … of travel expenses in accordance with this Travel Manual. Unused Common Carrier Tickets In the event that an …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateXII.6 Overview – XII. Expenditures
… how to process certain payment situations where the type of vendor or type of payment differs from the normal policies and processes required by the Office of the State Comptroller. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewState Agencies Bulletin No. 1425
… agency instructions for processing the 2015 CSEA and PEF Over40 Comp Time II Cash Out Affected Employees Employees … the State of New York and the Public Employees Federation (PEF), employees are permitted to cash out up to 120 hours of … information. Effective Date(s) The 2015 CSEA and PEF Over40 Comp Time II Cash Out should be processed in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1425-2015-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1516
To provide agency instructions for processing the 2016 CSEA and PEF Over40 Comp Time II Cash Out
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1516-2016-csea-and-pef-over40-comp-time-ii-cash-outGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… [read complete report – pdf] Audit Objective Did the Genesee Valley Fire Department, … funds? Audit Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer … deposit, disburse, record and report Department funds.As a result, the Board of Directors (Board) lacked reliable …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122DiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… annual meetings last year. "Since the Supreme Court's landmark decision in Citizens United was handed down five …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributions