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Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… the District could achieve greater savings by modifying the terms of the program. For example, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsIrvington Union Free School District – Fixed Assets (2022M-89)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 63 percent of the 105 fixed assets reviewed that cost … of without Board authorization. The assets included kitchen appliances, exercise equipment and a floor cleaning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89About the Retirement System – What Every Employer Should Know
… The New York State and Local Retirement System (NYSLRS) … of the largest public retirement systems in the world. The New York State Comptroller is the administrative head … NYSLRS staff also provide employer educational seminars covering a variety of subjects for your benefit and …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemLong Lake Central School District – Capital Project (2021M-183)
… project consisting of building improvements, upgrades and tennis court reconstruction during the audit period. There …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Arlington Central School District – Network User Accounts (2021M-110)
… we found District officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 … user accounts are immediately disabled. Restrict the use of shared network user accounts and develop procedures to monitor the use of these accounts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Tri-Valley Central School District - Financial Management (2020M-17)
… reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and … surplus balance exceeded the statutory limit each of the last three fiscal years, ranging from 3.2 percentage … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Return …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
Determine whether the Boards 201819 adopted budget was realistic and structurally balanced based on historical or known trends
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningCopenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… Objective Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that financial activity was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesLongwood Central School District – Overtime (2021M-126)
… did not maintain documentation to justify compensatory (comp) time earned. Key Recommendations Adopt a payroll policy with clear guidelines and procedures for overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime and comp time is …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Grand Island Central School District - School District Website (S9-19-31)
… was not transparent and comprehensive. Officials did not post: Comprehensive budget-to-actual results in an easily … audit results in a location easy to access. Prepare and post a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Liverpool Central School District – Information Technology Assets (2020M-59)
… complete report - pdf ] Audit Objective Determine whether the District effectively managed hardware and software inventory to ensure that information technology (IT) assets are … cannot be assured that IT assets are adequately accounted for and protected from loss, theft, misuse and obsolescence. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Putnam Central School District – Fund Balance Management (2020M-27)
Determine whether District officials effectively managed the general fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Davenport Fire District – Financial Activities (2020M-147)
… all hall rental receipts were collected and deposited in a District bank account. Complete accounting records were … and submit reports of the District’s financial activities for them to periodically review. The Board is required to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Hammondsport Central School District – Investment Program (2024M-63)
Determine whether Hammondsport Central School District District officials developed and managed a comprehensive investment program
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63DiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments that operate on a calendar-based fiscal … P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire districts, as well as 44 … City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Oil Spill Fund
… Spill Hotline 1-800-457-7362 Under New York State law, if you discover an oil spill (including gasoline, kerosene or … your signature notarized. Attach a cover letter explaining what happened. Attach any documents that you think may prove …
https://www.osc.ny.gov/about/oil-spill-fundIncrease ABLE Account Balance
… (Gunther) / S.6238 (Carlucci) – Increases the maximum account balance for the New York Achieving A Better Life … Program to match the federally authorized level. Memo Bill Text Status … Increases the maximum account balance for the New York Achieving A Better Life …
https://www.osc.ny.gov/legislation/increase-able-account-balanceVendor File Advisory No. 9
… has identified vendor classifications, a designation for the type of business the State does with each vendor. …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/9-vendor-classifications-updateSUNY Bulletin No. SU-264
… Assistant Instructor (HS) 003837 Assistant Instructor (12 Mo) 003836 Clinical Assistant Instructor (12 Mo) 003861 … 263 of Laws of 2018 implemented the agreement between the State of New York and UUP and provides for a one-time $600 … and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-264-2017-united-university-professions-uup-600-lump-sumCUNY Bulletin No. CU-460
… Employees CUNY employees in the following titles: Staff Nurse Staff Nurse (Hourly) Nurse Practitioner Effective Date(s) Payment will be made in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-460-2012-cuny-nurses-health-specialty-differential