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Union-Endicott Central School District - Noninstructional Overtime (2018M-201)

Determine whether District officials appropriately monitored and controlled overtime for noninstructional employees

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018m

Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)

… Purpose of Audit The purpose of our audit was to review the School’s information technology for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technology

Overview – State Police Plan

… beyond 165 days (200 days for some members employed by New York State). The following payments are not part of your regular …

https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overview

Red Creek Central School District – Financial Condition (2016M-365)

Red Creek Central School District Financial Condition 2016M365

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365

Williamson Central School District – Non-Payroll Disbursements (2021M-58)

… supported and for valid District purposes. Key Findings The Board did not ensure that non-payroll disbursements were … adequately supported and for valid District purposes. The claims auditor did not audit and approve claims before … for 21 professional service providers paid $2.6 million. The District did not have written agreements with 11 …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58

Village of Brushton – Fiscal Oversight (2014M-235)

… the Village’s internal controls over financial operations for the period June 1, 2013 through June 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin County and has a population …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235

Village of Fort Plain – Leave Benefits (2020M-101)

… and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101

State Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits have been issued. Harrisville Central School District – Transportation State Aid and Debt … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0

Alexandria Central School District – Financial Condition (2016M-5)

Alexandria Central School District Financial Condition 2016M5

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5

State Agencies Bulletin No. 296

… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. Payroll Data Transaction …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517

Albion Central School District – Financial Management (2021M-200)

… officials adopted realistic budgets and properly managed fund balance and reserves. Key Findings The Board and … participated in the budgeting process or identify what reports the Committee receives or how they are reviewed. … taxes than needed and resulted in the accumulation of surplus fund balance in excess of the statutory limit by …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200

Hancock Central School District - Non-Resident Student Tuition (2021M-208)

… officials did not inform taxpayers whether the costs to educate non-resident students are recovered by the revenue …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208

Mount Vernon City School District – Procurement of Natural Gas (2019M-91)

… average two times the benchmark rates. May have been able to reduce its natural gas costs by 40 percent or …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91

DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter

… is built on long-term sustainable investments that can weather such ups and downs and is one of the reasons we are …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarter

About NYSLRS

… (Fund), which was valued at $273.1 billion as of March 31, 2025. 1 The Fund supports the benefits of current and future … performance and position, and read our Fact Sheet for the latest NYSLRS stats. 1 Updated 8/25 Rev. 9/24 … NYSLRS the …

https://www.osc.ny.gov/retirement/about-nyslrs

Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)

… residents of the Town of Alden in Erie County, governed by an elected five-member Board of Directors. The … evidence that nearly $64,000 in payments were authorized by the Department’s membership. The Treasurer did not perform … cash receipt records showing which tickets were sold and by whom each month. … Crittenden Volunteer Fire Department …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controls

Ripley Central School District – Payroll and Leave Accruals (2021M-53)

… and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53

State Comptroller DiNapoli Releases School District Audits

… As a result, officials did not maximize interest earnings for the district. Auditors determined officials did not … options. Niagara Falls City School District – Out-of-District Tuition Billing (Niagara County) Tuition billings for district students enrolled in out-of-district programs were not always accurately calculated or …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits