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Town of Saranac – Payroll (2014M-289)
… over processing payroll and leave time accruals. The Secretary and the building maintenance worker earned and used … because it was kept in an unlocked filing cabinet in the Secretary’s office and was accessible to other Town … payrolls and maintaining leave records. Ensure the Secretary and building maintenance employee discontinue using …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Odessa-Montour Central School District – Financial Condition (2016M-71)
… Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through … Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of … when preparing and adopting budgets. The District’s unrestricted fund balance exceeded the statutory limit. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Sagaponack Common School District - Fund Balance Management (2018M-53)
… are necessary and reasonable, and use excess amounts in a manner that benefits residents. The results of our audit … with District officials and their comments, which appear in Appendix A, have been considered in preparing this report. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… the New York State Common Retirement Fund (Fund) was $291.4 billion at the end of the second quarter of State Fiscal … announced today. Fund investments returned an estimated 4.13% for the quarter and 9.82% for the first six months of … labor market, inflation and uncertain federal policy warn of turbulence ahead. Our diversification strategy, …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterTown of Lisbon – Financial Condition (2012M-202)
… of our audit is to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2011. … The Town’s 2011 operating expenditures totaled $764,164 for the general fund, $1,372,757 for the highway fund, $15,553 for the water fund, $66,088 for …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Valhalla Union Free School District – Financial Condition (2015M-333)
… 2011. Key Recommendations Develop realistic budgets based on the prior year’s actual results and anticipated operating costs and avoid raising more real property taxes than necessary. Use the excess reserve funds identified …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Oakfield-Alabama Central School District – Budgeting (2016M-172)
… in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which … and develop a plan to use fund balance in a manner than benefits District residents. Periodically review and update …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172State Agencies Bulletin No. 1436
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015State Agencies Bulletin No. 1522
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016Department of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… and (ii) the Department recouped overpayments from New York State employees based on our current and prior year … previous overpayments due and owing to the Department from New York State employees. Key Findings We identified 2,956 …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Westmoreland Central School District – Financial Condition (2014M-283)
… in Oneida County and has approximately 950 students and 145 employees. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Town of Wales – Financial Management (2017M-32)
… was to review the Town’s financial management activities for the period January 1, 2013 through December 12, 2016. … The Town of Wales is located in Erie County and has a population of approximately 3,000. The Town is governed by … balances totaling $1.2 million in the general and highway funds. The Board did not adopt a reserve fund policy or …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Copenhagen Central School District – Financial Condition (2016M-142)
… July 1, 2014 through December 31, 2015. Background The Copenhagen Central School District is located in the Towns of … Copenhagen Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142City of Mechanicville – Procurement (2025M-60)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and … 2022 – September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure that goods and …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60Massena Central School District – Financial Condition (2016M-21)
… audit was to examine the District’s financial condition for the period July 1, 2014 through August 31, 2015. … of June 30, 2015. District officials have not established a formal multiyear financial or capital plan to help ensure that these excess funds are properly used to benefit District residents. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Town of Gorham – Budgeting (2023M-181)
… adopted realistic budgets. Key Findings The Board did not develop and adopt realistic budgets, a financial plan or … and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling … Use historical trends and/or other known factors to develop and adopt annual budgets that contain more …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $246.3 billion at the end of the second quarter of State Fiscal Year 2023-24. For the three-month period … Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2463 …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterLansing Fire District – Financial Condition (2013M-80)
… a district corporation of the State, distinct and separate from the Town of Lansing and the County of Tompkins in which … real property taxes. Key Findings The District’s budgets from fiscal years 2008 through 2012 were unrealistic. Total … target based on the District’s needs, and adjust its plan as necessary to reach its target fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Wyoming Central School District – Financial Management (2016M-67)
… County and the Towns of Attica, Covington, Middlebury, Perry and Warsaw in Wyoming County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Schoharie Central School District – Financial Condition (2013M-263)
… fund balance during this period. Therefore, the District’s actual available fund balance at the close of fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263