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Homeowners Association, Inc.
The objective of our examination was to determine whether Homeowners Association Inc Homeowners expended $20000 granted under contract TM09M10 with the New
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incLocal Sales Tax Collections Increased by 3% in July Compared to Last Year
Local sales tax collections in New York state grew by 3 in July compared to the same month in 2022 according to an analysis released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearStamford Central School District – Fund Balance Management (2022M-199)
… taxpayers, and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by an average of $1.4 million (14 percent) and planned to use fund balance to cover operating deficits when the District realized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Village of Port Jefferson – Justice Court Operations (2020M-56)
… 10 months later. Code enforcement did not account for all tickets issued or voided. These findings were referred to … Board should ensure that code enforcement accounts for all tickets, and that it reconciles its records with the Court’s. …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Lockport City School District - Procurement (2021M-198)
… District (District) officials procured goods and services in accordance with the District’s procurement policy and … demonstrate that certain goods and services were procured in accordance with the New York State General Municipal Law … bidding to ensure the District awards the contract in a manner consistent with GML. Comply with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Town of Butternuts – Highway Facility Capital Project (2021M-94)
… material on the highway garage. Ensure the required annual financial reports filed with the State Comptroller’s Office … Approve a capital project budget and require periodic financial reports that show revenues and expenditures …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … science equipment. 34 assets with combined purchase prices of approximately $46,400 did not have required asset tags … inventory list. Three assets with combined purchase prices of more than $2,000 could not be located. Seven assets (which …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… years’ of expenditures. We project the District will end 2020 with a surplus of $308,800, 177 percent of 2021 … on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… from those business that fall short of performance goals in compliance with TCIDA’s recapture policy. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Livonia – Justice Court (2015M-76)
… our audit was to examine the Court’s financial operations for the period January 1, 2013 through March 17, 2015. … maintains a Justice Court with two elected Justices. For 2014, the Town reported net revenues from fines and … perform monthly bank reconciliations or accountabilities for their review. The Justices did not routinely submit …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Village of Richmondville – Disbursements (2012M-178)
… are accurate. Ensure that the Clerk-Treasurer and her two Deputies cannot perform all functions within the …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178East Ramapo Central School District – Financial Condition (2013M-141)
… our audit was to assess the District’s financial condition for the period July 1, 2009, to February 1, 2013. Background … comprised of nine elected members. Budgeted expenditures for the fiscal years 2011-12 and 2012-13 were $199 million … officials planned to use the proceeds from a property sale to retire the budget note. However, the sale was delayed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Town of Gorham – Procurement (2024M-7)
… procurements in accordance with Town policy, statutory requirements and good business practices. Key Findings Town … and services in accordance with Town policy, statutory requirements and good business practices. As a result, there … bid. Officials also did not comply with purchasing policy requirements for 41 purchases totaling $1.4 million. All …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… are at increased risk of paying more than necessary for goods and services. Specifically: 165 of 446 devices … the Director did not develop and implement procedures for periodic price accuracy testing; testing conducted by the …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… responsibilities enabled two Directors to each control all aspects of the procurement process, including initiating …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… The central treasurer did not issue receipts or ensure student treasurers issued receipts for cash collections; 47 … totaling $113,667 did not contain required items such as student signatures and 30 collections totaling $55,025 were … was placed before deposit and club advisors did not ensure student treasurers maintained complete and accurate records …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… Purpose of Review The purpose of our review was to assess the City’s progress, as of … in the audit report released in March 2010. Background The City of Rochester is located in Monroe County. The City is … City of Rochester Code of Ethics and Procedures Follow Up …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fNew York State Common Retirement Fund
… New York State Common Retirement Fund The New York State Common Retirement Fund is one of the largest … providing retirement security for over one million New York State and Local Retirement System (NYSLRS) members, … The New York State Common Retirement Fund holds and invests the …
https://www.osc.ny.gov/common-retirement-fundDiNapoli: State Pension Fund Value $206.9 Billion
… strategy performed well, with private equity and real estate delivering returns of 18.70 percent and 9.01 percent, … Non-US Equities 17.02% 15.2% Private Equity 18.70% 8.3% Real Estate 9.01% 6.7% Global Equities 17.49% 5.3% TIPS** …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionPenn Entertainment and MGM Resorts Letters
I write as Trustee of the New York State Common Retirement Fund (Fund), one of the largest public pension funds in the United States, which holds and invests the assets of the New York State and Local Retirement System on behalf of its 1.2 million members, retirees, and beneficiaries.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/penn-entertainment-mgm-resorts-letters.pdf