Search
Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… School District (District) officials properly established the District’s tax certiorari reserve fund and maintained it at a reasonable level. Key Findings The Board of Education (Board) properly established the tax certiorari reserve fund and maintained it at a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… purpose, a receipt or itemized receipt or the required business expense reports. Key Recommendations We provided …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Avon Central School District – Financial Management (2024M-75)
… gaps. However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. Appropriating fund balance that is not needed is, in effect, a reservation of fund balance that is not provided … annual expenditures for 344 years and the debt reserve in the debt service fund had $866,000 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… officials did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, … not conducted a physical inventory to properly monitor and account for assets since 2011.Therefore, officials cannot …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringMembership Milestones for Police & Fire Retirement System (PFRS) Members
… No longer able to withdraw your membership and receive a refund of your contributions. With 20 years of service … No longer able to withdraw your membership and receive a refund of any mandatory contributions. With 20 years of … No longer able to withdraw your membership and receive a refund of any mandatory contributions. With 25 years of …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersBus Wait Assessment and Other Performance Indicators
… they use Traffic Checkers to validate the information from the model. However, traffic checks were not done for 77 …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsPandemic Planning and Care for Vulnerable Populations
… from January 2019 to April 2022. About the Program OPWDD is responsible for coordinating services for individuals with … total population of community home residents. OPWDD is responsible for certifying and regulating all residential … voluntary agency staff. One component of OPWDD’s mission is to provide a safe environment for all staff, clients, and …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… of Environmental Conservation (DEC) is not doing enough to ensure rechargeable batteries are recycled as required by law to protect the environment and public safety, according to an audit released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… of the State, the Federal government or local governments. In some instances, “advances” (appropriated loans receivable) … Finance Law. A unique attribute code will be inserted in the appropriation record to denote that expenses … photos, film, video, CD’s, etc. held as individual use or in a collection. Books/media do not include magazines, other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsDiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… DiNapoli announced that the Fund has sent them to its top 100 public equity holdings to ensure their awareness of these …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesDiNapoli: State Pension Fund Value $206.9 Billion
… earned an estimated 11.35 percent return on investments in the state fiscal year that ended on March 31, 2018. The … gaining long term, sustainable returns protects the Fund in times of uncertainty. The Fund ended the fiscal year just … it, as one of the best funded, best managed pension plans in the nation. The strength and stability of our state’s …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionState Comptroller DiNapoli Releases Municipal Audits
… Authority , Town of Sheldon , Walton Fire District and the City of Yonkers . "In today's fiscal climate, budget … approximately $9.2 million. As a result, city officials do not have assurance that professional services are being … and in the most prudent and economical manner. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Investment in Rochester Company Returns $6.7 Million to State Pension Fund
… an approximated 21 percent internal rate of return for the New York State Common Retirement Fund (Fund), New York State … The state public pension fund is investing in New York’s future.” Trillium Group, a fund manager for the In-State …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-investment-rochester-company-returns-67-million-state-pension-fundDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… in purchases for herself, ranging from video rentals to hair accessories. She also attempted to charge another $1,980 …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townOpinion 94-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … vacation credits accrued during the year for the cash value thereof (see 1979 Opns St Comp No. 79-401, unreported). …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Brooklyn Man Pleads Guilty in Check Theft Scheme
… New York State Comptroller Thomas P. DiNapoli, Brooklyn … announced that Gennady Galker pleaded guilty to one count of Grand Larceny in the Third Degree following an indictment …
https://www.osc.ny.gov/press/releases/2023/08/brooklyn-man-pleads-guilty-check-theft-schemeNew Customer-Focused Subway Metrics
… corporation chartered by the New York State Legislature in 1965. Transit is an agency of the MTA that operates New York City’s subways and the majority of its bus service. Under the Public Authorities Law, the MTA is … and performance indicators. One of the goals the MTA cites in its annual report is to provide on-time and reliable …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsHigher Education – 2022 Financial Condition Report
… and fees for full-time, in-state students for SUNY and the City University of New York (CUNY) were: SUNY (2021-22) …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationDiNapoli Announces $200 Million Commitment for Opportunistic Investments
… will further expand the state pension fund’s pool of talented money managers, help boost the new opportunistic … a commitment to expand the program making the Fund one of few state pension funds with an Emerging Manager Program in each of the major asset classes. To date, the Fund has committed …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investments