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South Buffalo Charter School – Employee Compensation (2018M-1)

… 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … Key Findings Employee compensation was not specified in the collective bargaining agreement (CBA) or written …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1

Walton Fire District – Financial Operations (2017M-238)

… 1, 2016 through June 30, 2017. Background The Walton Fire District is a district corporation of the State, … in appropriations. The District does not have a documented fund balance policy or capital plan. The Treasurer has not …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238

Alternative and Out-of-Service Death Benefits – En-Con Police Officers Plan

… Alternative Death Benefit If you die while in service after having become eligible to retire, an … will be made and the greater benefit will be paid. Out-of-Service Death Benefit If you are a vested member with at least ten years of credited service, have not retired and you die more than one year …

https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefits

New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)

… were timely and, with the exception of the payroll account, accurate. The District’s book balance for the payroll bank account did not reflect the true cash balance. The bank reconciliations were reviewed by a District official who was not independent of recording cash and …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bank

Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)

… properly audited and approved before payment. Key Findings The controls over claims processing were not always effective. As a result, the purchasing agent approved 12 purchase orders (6 … and have initiated or indicated they planned to initiate corrective action. … MattituckCutchogue Union …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018m

Lake Placid Central School District – Transportation State Aid (2023M-95)

… and have initiated, or indicated they planned to initiate corrective action. … audit lake placid school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95

Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)

… – pdf] Purpose of Audit The purpose of our audit was to determine whether District officials ensured that new …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189

Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)

… Purpose of Audit The purpose of our audit was to examine the adequacy and support for the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-and

Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)

… Purpose of Audit The purpose of our audit was to examine the District’s travel expenditures and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-and

Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)

… the Authority’s timekeeping and leave accrual processes for the period January 1, 2014 through February 28, 2015. Background The Watervliet Housing Authority is located in the City of Watervliet in …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186

Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)

… and transferred nearly the entire operating surplus to the reserve funds, leaving the District with virtually no …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotations

Community Fire and Rescue, Inc. - Financial Activities (2019M-93)

… Credit card purchases lacked supporting documentation to validate they were for business purposes. Fundraising … agreed with our recommendations and indicated they have begun implementing corrective action. … Determine if …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93

Lakeland Central School District - Reserves Management (2019M-113)

… The District’s tax certiorari reserve balance could fund approximately eight years of claims. The Business Official’s report of reserves did not comply with some … reserve. Perform an analysis of the tax certiorari reserve fund balance to determine proper funding levels. Ensure the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113

Johnson City Central School District – Financial Condition (2015M-204)

… in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204

Granville Central School District – Fund Balance (2016M-114)

… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114

DiNapoli Statement on Governor's Veto of Transparency Legislation

… New York State Comptroller Thomas P. DiNapoli released the … Transparent government is accountable government.” … New York State Comptroller Thomas P DiNapoli released the …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislation

DiNapoli: 26 School Districts in Fiscal Stress

… Sandy Creek (Oswego); and Schenevus (Otsego). A report released by DiNapoli today in conjunction with the … 29, 2017. Today's announcement does not include scores for the dependent school districts in the "Big Four" cities … of Buffalo, Rochester, Syracuse and Yonkers. Information for these districts will be incorporated into the scoring for …

https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stress

Caucus 2025: Important Information for New Yorkers

… office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, … & Higher Education "Nation's Report Card" Underscores New York's Need for Academic Recovery (March 2023) Economic … Programs: Benchmarking Benefits (November 2024) New York City Cost of Living in New York City: Housing (January 2024) …

https://www.osc.ny.gov/reports/caucus2025-0