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Sherman Central School District – Claims Audit (2024M-92)
… $1.2 million were not properly authorized and approved. 81 claim packets totaling approximately $91,000 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Specifically, officials did not: Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 … purpose, or both. Officials did not use a purchase order for 23 purchases totaling $92,220 out of 24 tested totaling … the purchase, approving the invoice, and signing checks for payment. Recommendations This report includes 11 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11DiNapoli: Local Sales Tax Collections Jump for Third Year
… year in a row, according to a report released today by State Comptroller Thomas P. DiNapoli. Collections across the … by 4.5 percent and 5.1 percent in 2018. Notably, Central New York has seen a significant turnaround in its collections, …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearState Tax Collections Rose $4.9 Billion in Fiscal Year 2017-18
… Tax receipts for State Fiscal Year 2017-18 reached $79.3 billion, $4.9 … by an equivalent amount. Personal income tax receipts for the year totaled $51.5 billion, a gain of $3.9 billion or … $3.9 billion, up by 7.6 percent. All Funds receipts for the year totaled nearly $165.5 billion, including $58.9 …
https://www.osc.ny.gov/press/releases/2018/04/state-tax-collections-rose-49-billion-fiscal-year-2017-18Former Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… Former Hannibal Fire Chief Chris Emmons pleaded guilty today to Grand Larceny … of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by emailing a complaint …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyChenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for … in Broome County which contracts with the Town of Chenango to provide fire protection services. Expenditures for 2013 … $234,000. Key Finding Documentation is not maintained to verify the amounts that should have been collected for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsPoland Central School District – Procurement (2015M-355)
… of Audit The purpose of our audit was to examine the District’s procurement procedures for the period July 1, 2014 through September 30, 2015. Background The Poland Central School District is located in the Towns of Newport, Norway, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355State Agencies Bulletin No. 1923
… Purpose The purpose of this bulletin is to notify agencies of an increase in dues for Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1923-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseCUNY Bulletin No. CU-730
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-730-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-702
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increaseCUNY Bulletin No. CU-700
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-700-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-699
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-699-district-council-37-dc37-local-983-dues-increaseChappaqua Central School District – Financial Condition (2015M-193)
… adequately monitored the District’s financial condition and maintained fiscal stability. Key Recommendation Continue to monitor the District’s financial condition and maintain fiscal stability. … Chappaqua Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… in accordance with statute. Key Recommendations There are no recommendations in this report. … Briarcliff Manor Union …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Onondaga County – Sexual Harassment Prevention Training (S9-23-8)
… provided to employees and elected officials. However, of the 250 total individuals we tested (227 selected employees … or 6 percent of employees tested did not complete the annual SHP Training. Key Recommendation County officials …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Public Authorities – 2021 Financial Condition Report
… the Public Authorities Reporting Information System (PARIS). The data contained in PARIS and used in this report are self-reported by the …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesHigher Education – 2021 Financial Condition Report
… spending per capita. According to the Federal Reserve, the student loan debt balance per capita in the State grew by … for the nation during the same period. The percent of the student loan debt balance in New York State that was 90 or … flexibilities that include a suspension of federal student loan payments, 0 percent interest rate and stopped …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationElementary and Secondary Education – 2022 Financial Condition Report
… Act (ARP Act). Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. In SFY 2021-22, $2 … spending rose 1.6 percent from the previous year and is 89 percent greater than the national average. Differences … However, the rate of students receiving a Regents diploma is steadily declining over the same period. New York’s fourth …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationOperational Advisory No. 29
… or Cancelling Refund, Vendor, Employee Expense, or SSP Checks Guidance : The Office of the State Comptroller (OSC) … and Finance (DTF) Treasury and OSC to process stop payment requests for checks. Effective July 1, 2025 , the following changes will go into effect: Agencies …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-sspPortville Central School District - Financial Management (2018M-245)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245