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State Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Mount Pleasant Cottage Union Free School District – …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Hancock Central School District – Financial Condition (2013M-187)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of Education which comprises five elected members. For the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… had been audited. One claim, totaling $48,998, was for a truck that had no documentation to show the purchase was …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Fire Company is a not-for-profit corporation located in the Town of Queensbury, Warren County. The Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overNew Hyde Park Fire District - Payroll (2018M-165)
… District officials implemented a system to ensure that payroll was properly segregated and that payroll time was … indicated they planned to initiate corrective action. … New Hyde Park Fire District Payroll 2018M165 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165South Buffalo Charter School – Employee Compensation (2018M-1)
South Buffalo Charter School Employee Compensation 2018M1
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… of Audit The purpose of our audit was to examine the Company’s controls over financial activity for the period … January 1, 2013 through September 9, 2014. Background The Company is incorporated under New York State Not-For-Profit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mYates County – County Clerk Cash Receipts (2015M-223)
… January 1, 2014 through August 19, 2015. Background Yates County, which has a population of approximately 25,300, is … the accounting system using a unique user name. … Yates County County Clerk Cash Receipts 2015M223 …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… [read complete report - pdf] Audit Objective Determine if the Board and District officials effectively managed the District’s … Key Findings The Board overestimated appropriations and transferred nearly the entire operating surplus to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… limited by contract. The Board has not established maximum rates for lodging. Key Recommendations Monitor and enforce … Consider using US General Services Administration per diem lodging rates. … EvansBrant Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andOperational Advisory No. 36
… Subject: GFO Updates – Postage/Shipping account codes Guidance : The … – Non-Personal Service – Supplies and Materials … GFO Updates PostageShipping account codes …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesUrban Choice Charter School – Information Technology (2013M-53)
… and data breach. The Board has not adopted a disaster recovery plan to address potential disasters. Key … security, and data breach. Adopt a comprehensive disaster recovery plan. … Urban Choice Charter School Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Overview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … 5 members and Tier 6 members who joined before July 1, 2025. Section 383-f of the RSSL provides a new 25-year plan, …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewContract Advisory No. 19
GoLive Guidance for Contracts Requiring OSC Review
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-reviewDiNapoli: Syracuse Man Sentenced for Stealing Nearly $22,000 in Pension Checks
… A Syracuse man who stole nearly $22,000 in pension payments sent to his deceased mother was sentenced … defendant, Michael Glinski, 45, was arrested in January 2025 following an investigation by DiNapoli’s office. … Glinski concealed his mother’s death to defraud our pension system. We will continue our work to track down and …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-syracuse-man-sentenced-stealing-nearly-22000-pension-checksState Comptroller DiNapoli Releases Audits
… Districts Law allows reduced property tax bills for land in agricultural production by limiting the property tax assessment of the land to its prescribed per-acre Agricultural Assessment Value …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsAdditional Resources – Information Technology Governance
… Center for Internet Security https://www.cisecurity.org/ …
https://www.osc.ny.gov/local-government/publications/it-governance/additional-resourcesDisability Benefits
… is a pension that will provide monthly payments for the rest of your life. Here are the basic types …
https://www.osc.ny.gov/retirement/members/disability-benefitsWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… the membership’s vote. Key Findings The President did not sign vouchers or appoint members to an audit committee. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014m