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Village of Suffern – Budget Review (B8-15-13)

… fiscal year. Background The Village of Suffern, located in Rockland County, has adopted a budget for fiscal year … Findings Significant revenue and expenditure projections in the adopted budget are reasonable. The adopted budget … unassigned fund deficits of approximately $2.4 million in the general fund, $1.2 million in the water fund and $1.7 …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13

Wyandanch Union Free School District – Budget Review (B21-7-1)

… is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1

Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)

HadleyLuzerne Joint Youth Commission Governance and Cash Receipts 2016M262

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016m

State Comptroller Releases Municipal Audits

… properly document donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. … project debt payments. Village officials incurred $67,000 in additional expenses because they were unable to comply with certain grant funding requirements. In addition, project delays and project scope changes added …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-audits

Review of Credit Card Expenses at Finger Lakes DDSO

… from December 18, 2012 through June 4, 2014. The objective of our examination was to determine whether Finger Lakes DDSO … New York State procurement requirements) for the purchase of food and household items. Background Finger Lakes DDSO is … 1,500 persons with developmental disabilities living in 150 group homes across eight counties. Employees at …

https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddso

Saranac Central School District – Tuition Billing and Collections (2023M-90)

… had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through … were prepared and issued to the school districts of origin in a timely manner for all nonresident foster care students … at the District.  Maintain a receivable control account in the District’s accounting records to ensure that tuition …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90

Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)

… to ensure that assets were accounted for and protected from loss, theft, misuse and obsolescence. We selected 94 …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103

West Genesee Central School District - Capital Assets (2023M-128)

… were on hand. The last physical inventory was completed in 2017 and officials only updated the District’s asset … $2.3 million selected for review:  54 assets were in use but not properly recorded in the inventory records and 38 of these assets that cost …

https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128

Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)

… Background The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two towns in Tioga County. The District, which operates 12 schools with …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-information

Village of Endicott – Budget Review (B4-15-11)

… review was to determine whether the significant revenue and expenditure projections in the Village's tentative budget … of our review, we found that the significant revenue and expenditure projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ …

https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11

Allegany County – Court and Trust Funds (2014M-74)

… moneys from foreclosures and contract disputes resulting in a mechanic’s lien (when the whereabouts of any person … Clerk maintains scanned copies of all court orders filed in his office, he does not make an entry into the court and … a court. We identified funds which improperly remained in the Treasurer’s custody and should have been turned over …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74

Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)

… properly established the District’s tax certiorari reserve fund and maintained it at a reasonable level. Key … Education (Board) properly established the tax certiorari reserve fund and maintained it at a reasonable level. … the Board contained all information required by District policy.  Without adequate and reliable records and reporting, …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163

Avon Central School District – Financial Management (2024M-75)

… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit.  Six … $5 million had high balances that were not needed or used. For example, the District’s reserve for unemployment expenditures will cover annual expenditures …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75

Orleans County – Court and Trust Funds (2024-C&T-6)

… for $2,382.66 that was not properly turned over to the State Comptroller. Key Recommendation The Treasurer should … that all money deemed abandoned property is paid to the State Comptroller in a timely manner. 1 Security interest in …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6

DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter

… New York State Comptroller Thomas P. DiNapoli today announced that the … we are among the nation’s strongest and best-funded public pension funds.” The Fund's third quarter value reflects retirement …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarter

State Comptroller DiNapoli Releases School Audits

… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … that overtime is pre-approved. Auditors found $15,105 in overtime payments made to eight employees was paid without …

https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits

State Comptroller DiNapoli Releases School Audits

… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … (Genesee County) The board appropriated fund balance in the annual budgets to help finance operations, but these …

https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits

State Agencies Bulletin No. 711

… Purpose To explain OSC’s automatic processing and to provide … with Increment Code 0008 with an action reason of Pay Rate Change/PMR. A row will be automatically inserted into the Job Data page with the effective date of 3/29/07 (Institution) and 4/5/07 (Administration) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/711-april-2007-performance-advances-and-pre-shift-briefing-updates-employees

State Police Bulletin No. SP-185

… Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet … 2018 State Police Holiday Bonus Payment will be processed in a separate check in Administration Pay Period 17L/18C, paychecks dated …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-185-2018-state-police-holiday-bonus-payment

August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds

… Town and Village Chief Fiscal Officers Since 1990 the  New York State Environmental Facilities Corporation (EFC) , … local governments and public authorities nearly $5 billion in long and short term loans to finance eligible clean water … of interest earnings which have been applied to reduce the current bill. Copies of all approved requisitions for …

https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-funds