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Town of Milo – Financial Condition (2020M-172)

… fund operations. The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear … annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/ or …

https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172

City of Middletown - Information Technology (2018M-235)

… or procedures. 70 user accounts have not been used in the last six months, 19 of these accounts were never used … Financial application users had excessive permissions. In addition, sensitive IT control weaknesses were … action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City …

https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235

Oneida City School District – Information Technology (2020M-80)

… to assets and data. Some District computers were used for personal activity, increasing the likelihood of the … District’s network being exposed to malicious software. A written disaster recovery plan was not made available to us … the District’s acceptable use policy (AUP). Ensure that a comprehensive written disaster recovery plan is developed …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80

Village of Potsdam – Financial Condition (2017M-61)

… 30, 2016. Background The Village of Potsdam is located in the Town of Potsdam in St Lawrence County and has a population of approximately … Key Recommendations Continue to work to eliminate deficits in the operating funds and to increase fund balance to the …

https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61

Homeownership Rates in New York

… Mac”) finds higher shares of appraisals below the contract price in majority-Black and -Hispanic neighborhoods relative …

https://www.osc.ny.gov/reports/homeownership-rates-new-york

DiNapoli: State Pension Fund Calls on Companies to Address Climate Risk, Transition to Cleaner Operations

… the companies indicated they would regularly report on their progress in meeting those goals. Since taking office … the Fund’s voice and shareholder voting power by calling on companies to focus on the climate change risks they face, to report on and …

https://www.osc.ny.gov/press/releases/2021/03/dinapoli-state-pension-fund-calls-companies-address-climate-risk-transition-cleaner-operations

Western Sullivan Public Library – Library Operations (2015M-156)

… Background The Western Sullivan Public Library is located in Sullivan County and serves the residents of the Sullivan …

https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156

Glens Falls Housing Authority – Tenant Rents (2014M-370)

Glens Falls Housing Authority Tenant Rents 2014M370

https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370

Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)

… The Jordan-Elbridge Central School District is located in the Towns of Brutus and Sennett in Cayuga County and the Towns of Camillus, Elbridge, Lysander, Skaneateles and Van Buren in Onondaga County. The District, which has approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-management

Penfield Central School District – Financial Management (2015M-162)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … overestimated expenditures and appropriated fund balance to finance operations that was not actually used. As of June … is balanced and consider using the excessive balance to fund school lunch operations. … Penfield Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162

Town of Webb Union Free School District – Fund Balance (2016M-140)

… our audit was to review the District’s financial condition for the period July 1, 2012 through November 30, 2015. … that was not actually used to finance operations. As a result the District’s fund balance has become excessive and … sustain District operations. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance in a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140

Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)

… review BOCES’ budget transfer and purchase order processes for the period July 1, 2014 through November 30, 2015. … boards of its component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $160.4 … are making excessive use of miscellaneous budget codes for expenditures. Of the claims we reviewed, 12 percent were …

https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-and

Schenectady City School District – Math Workbook Inventory (2023M-65)

… records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 sets (each set serves one … needed during our audit period. Officials did not maintain a comprehensive perpetual inventory of workbooks, nor did … written procedures on how workbooks should  be accounted for and how the inventory should be monitored.  Officials did …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65

Town of Locke – Financial Condition (2020M-111)

… fund balances as of December 31, 2019 in the general and highway funds and water district were excessive, ranging from 89 percent to 536 … annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111

Town of Boylston – Financial Condition (2021M-69)

Determine whether the Town Board Board effectively managed the Town of Boylstons Towns financial condition

https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69

Bolivar-Richburg Central School District - Financial Management (2019M-17)

… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … reserve policy, including plans for the use of reserves in accordance with applicable statutes. District officials … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17

Town of Parish - Financial Condition and Supervisor's Records (2019M-58)

… As a result, the Town accumulated excessive fund balances in its general funds of about $1 million and deficit fund balances in its highway funds of over $1.1 million at the end of 2017. …

https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58

Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)

… report - pdf] Audit Objective Determine whether the Town of Saratoga (Town) Board (Board) adopted realistic budgets … $839,465 occurred, increasing fund balance instead of using amounts budgeted. Maintained unrestricted fund … balances that were 97 percent, 770 percent and 50 percent of the ensuing year’s appropriations as of December 31, 2021 …

https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82

Medicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations

… disadvantaged and/or have special health care needs. The New York State Medicaid program is administered by the … For the State fiscal year ended March 31, 2015, New York’s Medicaid program had approximately 7.1 million … These expenses included, but were not limited to, legal fees, interest, marketing expenses, entertainment …

https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-care

Climate Action Plan 2019

This report delineates the CRF’s next level of climate related assessment, investment, engagement and advocacy work.

https://www.osc.ny.gov/files/reports/special-topics/pdf/climate-action-plan-2019.pdf