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West Islip Union Free School District – Financial Management (2022M-40)
… (Board) reasonably and transparently managed fund balance and reserves. Key Findings The Board appropriated fund balance that was not needed to fund operations and was not … over a four-year period. Annually appropriated fund balance that was not needed to pay operational expenses and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Weedsport Central School District – Payroll (2021M-179)
… Audit Objective Determine whether the compensation paid to Weedsport Central School District (District) … documentation. Key Findings Certain compensation paid to District administrators and business office personnel was … officials corrected the errors when we brought them to their attention. District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… - pdf] Audit Objective Determine whether the Village of Nyack Parking Authority’s (Authority) Board of Trustees (Board) and Authority officials effectively pursued and maximized the collection of all parking violation tickets issued. Key Findings The …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Medina Central School District - Tax Collection (2019M-151)
… process. Perform a reconciliation of the taxes receivable account and collection activities in a timely manner in order …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Gloversville Enlarged School District - Claims Auditing (2019M-244)
… purposes. Key Findings Signed checks were printed before the claims auditor audited and approved claims. Claims for … $16,664 were not adequately supported. Key Recommendations The claims auditor should: Audit and approve claims before …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Village of Bloomingburg - Financial Operations (2019M-246)
… the Office of the State Comptroller (OSC) or the Board in a timely manner. Key Recommendations Provide adequate …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Sodus Center Fire District – Board Oversight (2017M-108)
… submitted the required annual financial reports and tax levy limit calculations to OSC. Key Recommendations Take … Prepare and submit accurate annual financial reports and tax levy calculations to OSC in a timely manner. … The …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Town of Alfred – Incompatible Duties (2021M-99)
… as required. The Board did not audit the Town’s books and records, as required. Key Recommendations Ensure that the … required. Ensure that an annual audit of the Supervisor’s records is conducted. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… Message from the Comptroller April 2025 The distribution of federal … received $1.06 in return, compared to the average for all states of $1.32. This is the fourth year in a row that … and decrease federal spending on payrolls. While all states benefitted from pandemic assistance, most states …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023Introduction – Federal Funding and New York
… “New Yorkers rely on federal funding for everything from paving the highways they … will impact our residents and communities.” - Thomas P. DiNapoli Federal Revenues in the State Budget Federal Receipts Federal Spending by Major Funding …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionDiNapoli: Brooklyn Economy Sets Records
… tech sector," DiNapoli said. "Brooklyn is also home to world-class cultural and academic institutions, which play an … sector, and a cultural landscape that is the envy of the world, attracting an estimated 15 million visitors every … is the best place to live and work. However, it also highlights that as we continue to grow, and more …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsCity of Salamanca – Selected Financial Activities (2015M-284)
… the Council with cash flow analyses and did not submit casino revenue claims in a timely manner to the Seneca … enforcement procedures prescribed by the City charter and local laws. The Council did not adopt policies and procedures … monthly cash flow statements for the Council and apply for casino revenues in a timely manner. Ensure that City Charter …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Whitesville Central School District – Information Technology (2021M-22)
… Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to define …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22East Meredith Rural Fire District – Financial Activities (2021M-26)
… Determine whether the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls … ensure the Treasurer accurately recorded all transactions in a timely manner. Audit and approve 25 claims totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26City of Hudson - Payroll and Accrued Leave (2020-14)
… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … to verify accrual balances prior to approving the use of leave accruals. Key Recommendations Ensure compensating controls are implemented to address the lack of segregation of duties within the payroll process. Adopt …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… purchase a fire truck costing more than $727,000, instead of establishing a capital reserve. Did not adopt fund … and capital plans. Include more realistic estimates of revenues, expenditures and fund balance when developing …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Child Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… for providers, which will boost the local economy in our communities,” said Mary E. Sullivan, president of Civil …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsPreparing for Retirement
… you’ll need to consider. Step One: Sign up for Retirement Online , our self-service tool that offers an easy and secure … statement will be available to you within your Retirement Online account. You can now elect to receive an email … receive a hardcopy in the mail. Sign in to your Retirement Online account and make sure both your mailing address and …
https://www.osc.ny.gov/retirement/members/preparing-retirementHancock Fire Department - Financial Operations (2018M-236)
Determine whether officials ensured collections were deposited and disbursements were proper
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… Monitor highway fuel use, resulting in 531 gallons of gasoline totaling over $1,100 that could not be accounted … motor oil and tires, resulting in potential overpayments of $4,500. Key Recommendations The Superintendent should: …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8