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Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… by the administrative manual regarding payroll including hiring, salary and benefits for new and existing staff. …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Investment Advisory Committee
… CEO & Senior Managing Director Ripplewood Holdings, LLC Peter J. Hayes Retired Chief Investment Officer and Head … Johnson Chairman & Chief Economist Hugh Johnson Economics, LLC James Mitchell Managing Partner JMJ Advisors, LLC Diane C. Nordin, CFA Retired Partner Wellington …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… that the estimated value of the New York State Common Retirement Fund (Fund) was $267.7 billion at the end of the … strongest public pension funds.” The Fund's value reflects retirement and death benefits of $4.2 billion paid out during … that the estimated value of the New York State Common Retirement Fund Fund was $2677 billion at the end of the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterVillage of Delhi – Financial Condition (2013M-110)
… examine the Village’s financial condition for the period June 1, 2011, to March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by an elected Board … estimates. Further, they did not adequately monitor actual results against the budget. As a result, the unexpended …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Town of Columbus – Budget Development Practices (2012M-225)
… highway funds to determine if the budgets were reasonable for the period January 1, 2011, to August 1, 2012. Background … members, governs the Town. The Town’s annual budget for the 2012 fiscal year is $770,000. Key Findings The Board … revenues in fiscal year 2012, its adopted budget for 2013 is more closely based on realistic revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225New York Mills Union Free School District – Financial Management (2016M-107)
… July 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates … New York Mills Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Bradford Central School District – Financial Management (2016M-253)
… have not adopted realistic budgets or effectively managed fund balance and, despite the significant amount of … the tax levy by an average of 2 percent each year or a total of $350,000 over the last three years. When unused … planned use of fund balance to avoid levying taxes at a level greater than needed. Ensure that unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Monticello Central School District – Budgeting (2014M-97)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 2, 2013. … 3,100 students. General fund budgeted appropriations for the 2013-14 fiscal year totaled approximately $80.2 million. Key Findings Budget estimates for revenues and appropriations have not been aligned with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97East Meadow Union Free School – Overtime (2022M-118)
… District (District) officials properly approved, monitored and controlled the Facilities and Operations Department (Department) overtime. Key Findings … for its share of the cost of the employees’ retirement benefits. Key Recommendations Ensure all non-emergency …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Watertown City School District – Financial Condition (2016M-85)
… is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Groton Central School District – Financial Management (2014M-288)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … that benefits taxpayers. Transfer excess reserve funds to unassigned fund balance, where allowed by law, or to other reserves established and maintained in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Fairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period July 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport within the Town of …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354United HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… of the recommendation made in our audit report, United HealthCare: Empire Plan Drug Rebate Revenue (2016-S-7). … of Civil Service (Department) contracted with United HealthCare (United) to administer the Empire Plan’s … Interest New York State Health Insurance Program: United HealthCare - Empire Plan Drug Rebate Revenue ( 2016-S-7 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followMorris Central School District – Fund Balance Management (2023M-47)
… Objective Determine whether the Morris Central School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Churchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Fiscal Stress Monitoring System Briefing for Local Governments
Presenters from the Office of the State Comptroller will provide you with the critical information regarding your fiscal score release in September. Please note that this score release is for 12/31 fiscal year-end local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-091223.pdfHancock Central School District - Non-Resident Student Tuition (2021M-208)
… District taxpayers. We found: While the Board can contract for a lesser amount than SED’s calculated NRT rate, it …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Harpursville Central School District – Financial Management (2013M-261)
… District officials’ management over financial activities for the period July 1, 2011 through June 30, 2013. Background … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year were approximately $16.1 million. … did not ensure that fund balances were reasonable. For the five-year period ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261State Comptroller DiNapoli Releases Audits
… Program (NYSHIP) is administered by the Department of Civil Service (Civil Service). The Empire Plan is the … Empire BlueCross, to administer the Hospital Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range of services including physician-administered drugs, which are …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsOpinion 88-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Compensation (authority to increase during term) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW, … of the acting village justice to the village justice. You state that the village has a single village justice. You also …
https://www.osc.ny.gov/legal-opinions/opinion-88-59