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Helping Hands School – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualForms and Templates
… a population of more than 125,000 inhabitants according to the 1960 federal census - Form AC970 [pdf] For use by all … Report Filing Information on Revenue Anticipation Notes to be Purchased [pdf] Information on Tax Anticipation Notes to be Purchased [pdf] Model Custodial Agreement for Use with …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as of February … recommendations in the audit report Greenwood Lake Union Free School District – Procurement and Claims Processing … of our review was to assess the Greenwood Lake Union Free School Districts Districts progress as of February 2025 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fRome City School District – Multiyear Planning (2021M-144)
… report - pdf ] Audit Objective Determine whether Rome City School District (District) officials established comprehensive multiyear financial and capital plans. Key Findings Officials did not develop comprehensive written multiyear financial or capital plans. While officials have some information needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Greenwood 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-claimsBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… to pay operational expenses because operating surpluses of about $1 million were realized. When unused appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementHolland Central School District – Claims Audit (2021M-210)
… Recommendations Ensure that the claims auditor is properly trained and that claims contain sufficient supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Ripley 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-53Lansing Central School District – Procurement (2021M-213)
… and services economically and in a manner that is in the best interests of taxpayers. Policies and procedures were … goods and services. Officials did not seek competition for insurance coverage totaling $232,624 or for four of six … during our 14-month audit period. Officials used the same insurance provider for about 20 years and each of the four …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Afton Central School District – Fund Balance Management (2023M-18)
… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Proposed Regulations
Proposed regulations by the Office of the New York State Comptroller
https://www.osc.ny.gov/legislation/proposed-regulationsComptroller DiNapoli and Attorney General James Announce Guilty Plea of Mount Vernon Mayor Richard Thomas
… P. DiNapoli and Attorney General Letitia James announced the guilty plea of Mount Vernon Mayor Richard Thomas for stealing campaign … lying about those funds on a disclosure to the State Board of Elections. Thomas was sentenced to pay a $13,000 fine in … P DiNapoli and Attorney General Letitia James announced the guilty plea of Mount Vernon Mayor Richard Thomas for …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-and-attorney-general-james-announce-guilty-plea-mount-vernon-mayor-richardOpinion 89-2
… the supervision of a physician or, in the case of a dental clinic or dental dispensary, of a dentist, for the prevention, diagnosis or treatment of human …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Opinion 97-17
… (applicability of county financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to establish financial disclosure requirements for city and … public library) LIBRARIES -- Public Library (authority to establish financial disclosure requirements) MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-97-17New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… Ten of the 11 SBHCs sampled had shortages in various medication categories (907 out of 2,298.25 units expected). … student-supplied medications. They do not record student medication transactions (e.g., medications received from or … as appropriate; Document all student-supplied medication transactions, including the type and quantity of …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andTuition Assistance Program – Wagner College
… with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State … is designed to help eligible students pay postsecondary tuition charges in New York schools. HESC also administers a variety of State scholarship programs. Schools receiving State financial aid …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeState Agencies Bulletin No. 1695
… This bulletin has been superseded by Payroll Bulletin 1695.1 Purpose To inform agencies of OSC’s … row that is based on the first day of the pay period for payroll checks issued on 1/3/2019 and 1/9/2019. These … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1695-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1369
… Purpose To inform agencies of OSC ‘s annual record update process and … entry instructions for entering SRA and TDA deductions to ensure compliance with contribution limits. Background … To inform agencies of OSC s annual record update process and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1369-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1114
… Purpose To inform agencies of OSC ‘s annual record update process and … entry instructions for entering SRA and TDA deductions to ensure compliance with contribution limits. Background … To inform agencies of OSC s annual record update process and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1114-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… revenues has grown over the past two decades, according to a report released today by State Comptroller Thomas P. DiNapoli. Yet the share of state aid to school districts, which includes lottery revenues, is … The state’s reliance on lottery revenues has grown, rising to the equivalent of 4.6 percent of state tax revenues in SFY …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budget