Search

Clarence Public Library – Audit of Claims (2016M-355)

… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the … August, and it remitted $22,398 of fine and fee revenue to the Erie County Library System in 2015. Key Findings The Board did not audit and approve claims prior to payment. The Board did not adopt a written claims audit …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355

Port Jervis City School District – Financial Condition (2016M-319)

… resulted in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be used or how much will be maintained in … reserve. Key Recommendations Use surplus fund balance as a financing source for funding one-time expenditures, funding …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319

Sherman Central School District – Claims Processing (2016M-352)

… Background The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352

Sewanhaka Central High School District – Student Fees (2016M-296)

… Elmont, Floral Park-Bellerose, Franklin Square and New Hyde Park-Garden City Park. The District, which operates five …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296

Hammond Central School District – Payroll (2016M-398)

… Purpose of Audit The purpose of our audit was to evaluate the District's payroll procedures for the period … did not authorize the stipends or salary amounts paid to 10 employees totaling over $80,000. Leave time and … all aspects of payroll transactions. Establish procedures to ensure that all salary, stipend and wage rates are …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398

Caledonia-Mumford Central School District – Online Banking (2016M-227)

… Genesee County, the Town of Caledonia in Livingston County and the Towns of Chili, Riga and Wheatland in Monroe County. The District, which operates … limit access to online bank accounts. Both the Treasurer and Business Manager perform online banking transactions, but …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227

Western New York Maritime Charter School – Financial Operations (2015M-124)

… Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, … and ensure that three written quotes are obtained, in accordance with Board policy. … Western New York Maritime …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124

Corning City School District – Procurement (2016M-222)

… District's procurement practices for the period July 1, 2014 through April 26, 2016. Background The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and Orange in Schuyler County; and the City of Corning and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222

Morris Central School District – Financial Operations (2015M-251)

… July 1, 2014 through August 31, 2015. Background The Morris Central School District is located in the Towns of … one school with approximately 500 students, is governed by an elected five-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251

Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)

… our recommendations. Appendix B includes our comments on BOCES’ response. … Determine whether Western Suffolk …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124

Opinion 97-3

… the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, … 602 (L 1993, ch 602, §8[c], [d], as amended). In the case of tax liens held by a tax district, however, such …

https://www.osc.ny.gov/legal-opinions/opinion-97-3

Response to Human Trafficking

… 2024. About the Program Human trafficking is recognized in two main forms—sex and labor trafficking, defined as the … a framework for serving survivors of human trafficking in New York, and OTDA’s Bureau of Refugee Services is … the Response to Human Trafficking Program (Program) in the State. OTDA and the Division of Criminal Justice …

https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-trafficking

The Concerning Growth of Hate Crime in New York State

… or another protected characteristic. Hate crimes can be committed against a person or property, and involve … homicide. The impact of hate crimes is broad and deep. It can lead to heightened fear and anxiety among targeted … stress disorder (PTSD). 1 Moreover, hate crimes can perpetuate stereotypes, deepen social divisions, and …

https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-state

Stay Informed – World Trade Center Presumption

… your benefits and stay informed. Register for Retirement Online , a convenient and secure way to review your benefits … NYSLRS. In many cases, you’ll be able to use Retirement Online instead of mailing forms or calling NYSLRS. Members … or request specific information. Subscribe to our blog, New York Retirement News , where you’ll find tools to help …

https://www.osc.ny.gov/retirement/publications/world-trade-center/stay-informed

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced … School District and the Otsego Northern Catskills Board of Cooperative Educational Services . “In an era of limited … financially solvent. Otsego Northern Catskills Board of Cooperative Educational Services – Extra-Classroom Activity …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits

Stay Informed – State Police Plan

… you understand your benefits and stay informed. Register for Retirement Online , a convenient and secure way to … contact information, view and update beneficiaries, apply for a loan, estimate your pension and payment option amounts, request to purchase service credit and apply for retirement. Review your Member Annual Statement carefully …

https://www.osc.ny.gov/retirement/publications/1518/stay-informed

DiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery

… emergency response to Superstorm Sandy, the state Division of Military and Naval Affairs (DMNA) used a catering company … today by State Comptroller Thomas P. DiNapoli. “In times of disasters, most New Yorkers pull together to help each … as an unnecessary middleman by purchasing 18,960 gallons of fuel, adding nearly $20,000 to the purchase price and …

https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recovery

Property Tax Credits

… The objective of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the … June 30, 2017 were appropriate and complied with New York State Tax Law. Background The Department’s …

https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-credits