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East Aurora Union Free School District - Procurement (2023M-125)
… services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always … followed New York State General Municipal Law (GML) when procuring goods and services. As a result, goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… 1, 2012 through November 30, 2013. Background The Springs Union Free School District is located in the Town of East … Springs Union Free School District Financial Condition and Leave …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… ] Audit Objective Determine whether Greenwood Lake Union Free School District (District) officials procured goods and … Determine whether Greenwood Lake Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsLe Roy Central School District – Reserve Funds (2022M-110)
… unemployment insurance reserve totaled $658,000, enough to pay average annual unemployment expenditures for more than … and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentGreece Central School District – Procurement of Professional Services (2024M-129)
… the Greece Central School District (District) Board of Education (Board) and District officials sought competition for the procurement of professional services. Key Findings The Board and District … the Greece Central School District District Board of Education Board and District officials sought competition for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mDiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… The estimated value of the New York State Common Retirement Fund Fund was $2914 billion at the end of the second quarter …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterState Comptroller DiNapoli Releases Municipal Audits
… (Onondaga County) Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Contact Information
… you for your email. We have received your email. Return to Contact Us Page …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… you work for an employer that offers a special retirement plan, you must retire by the first day of the month following … 70th birthday, even if you have not elected the special plan. The Benefit If you are eligible to receive a full … Basic Plan with Increased TakeHome Pay information for PFRS Tier 1 …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planLaFargeville Central School District – Financial Condition (2016M-216)
… 2016. Background The LaFargeville Central School District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The … which operates one school with approximately 560 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll … written disbursements policies. Sixty-two percent of the non-credit card disbursements tested totaling $276,871 and 86 percent of the credit card charges tested totaling $43,439 lacked …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Determine whether the Amani Public Charter School School officials procured goods and services in …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Unclaimed Funds Survey
… are having a technical issue or have a question related to your claim, please contact us . …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-surveyOpinion 93-33
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation (use of … Whether a school district may publish notice of the school districts annual meeting in a publication which is …
https://www.osc.ny.gov/legal-opinions/opinion-93-33City of Salamanca – Selected Financial Activities (2015M-284)
… to review City officials’ financial management practices and the collection of overdue real property taxes and ambulance service charges for the period April 1, 2013 … did not provide the Council with cash flow analyses and did not submit casino revenue claims in a timely manner …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284The Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… your retirement will occur. The 15-day filing requirement is waived if you are over age 70 at retirement. 1 Updated …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planState Comptroller DiNapoli Releases Municipal Audits
… Volunteer Fire Corporation was adequate in addressing what periodic financial reports the company had to provide the district. Annual Update Documents were not … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Audits
… for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsHammondsport Central School District – Multiyear Planning (2024M-54)
… written multiyear financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million … gains or losses on the sale of investments or detail the total interest earned; permitted uses of excess reserve … as noted in Appendix A, the District generally agreed with our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54