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Lowville Academy and Central School District – Financial Condition (2015M-220)
… used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … unassigned fund balance has more than doubled as a result. District officials have not developed adequate multiyear financial and capital plans to address how they will use wind power revenues. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mManagement of Energy Consumption
… Order No. 111 (EO 111) issued on June 10, 2001, directs State agencies and public authorities to be more energy … Order 111 Purchase of Renewable Energy (2008-S-80) New York State Energy Research and Development Authority: …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionVillage of Sidney – Financial Activities (2023M-14)
… complete report – pdf] Audit Objective Determine whether the Village of Sidney (Village) Board of Trustees (Board) and … by $434,929 in fiscal year 2021-22. Two capital project funds and three community development funds have negative …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… on behalf of the Supervisor and performed the Supervisor’s payroll duties with limited oversight . The bookkeeper …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Brunswick Central School District – Financial Condition (2014M-002)
… officials have not established a formal plan stating how much would be set aside in each reserve, how each reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Sherburne-Earlville Central School District – Financial Management (2024M-61)
… the statutory limit by $4.2 million, or 11 percentage points. Maintained unreasonably high balances or did not use …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… 48 components at the Town Hall, such as at least one van accessible parking space and an accessible route with … components at the Animal Shelter, including at least one van accessible parking space and mats with secured edges at …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Oversight of Undistributed Child Support Funds
… Purpose To determine if the Office of Temporary and Disability Assistance’s (OTDA) … efforts to find the appropriate party. Key Findings We found OTDA has made improvements to the way child support … with regulations because UDC that continues to age becomes more difficult to distribute to the rightful owner. …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsDivorce – Coordinated Plan for ERS Tier 6 Members
… … Coordinated Plan information for ERS Tier 6 members under Article 15 Divorce …
https://www.osc.ny.gov/retirement/publications/1530/divorceDivorce – Non-Contributory Plan for ERS Tier 2 Members
… … NonContributory Plan information for ERS Tier 2 members under Section 75c Divorce …
https://www.osc.ny.gov/retirement/publications/1506/divorceDivorce – Non-Contributory Plan for ERS Tier 1 Members
… … NonContributory Plan information for ERS Tier 1 members under Section 75c Divorce …
https://www.osc.ny.gov/retirement/publications/1501/divorceDivorce – Coordinated Plan For ERS Tier 5 Members
… … Coordinated Plan information for ERS Tier 5 members under Article 15 Divorce …
https://www.osc.ny.gov/retirement/publications/1523/divorceVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… values are used on a repayment transaction, the receivable record will not be properly updated, resulting in the … payment and repayment is posted to ensure the receivable record has been properly updated. Annual Confirmations Every …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… projects) has grown significantly in recent years, rising to $24.3 billion in fiscal year (FY) 2023, an increase of … operating spending growth in this period, according to a report released today by State Comptroller Thomas P. … budget," DiNapoli said. “This rise requires the city to provide additional detail on what is fueling spending …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Albion Central School District , Blind Brook-Rye Union … Markham Central School District , Nassau County Board of Cooperative Educational Services , New York Mills Union … almost $3.1 million. Although the district appropriated $4.5 million of fund balance over the last five years which was …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 902
… the new procedure agencies may use to reissue a prior year Form W-2. Affected Employees All employees who are requesting … the user selects the appropriate year and the .PDF fillable W-2 will appear. Agencies are required to fill in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/902-new-procedure-reissue-prior-year-form-w-2-tax-years-2005-2006-and-2007Criminal History Background Checks of Unlicensed Health Care Employees
… to the Federal Bureau of Investigation (FBI) and the New York State Division of Criminal Justice Services (DCJS), which in …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc.
… Consequently, for the 3 fiscal years ended June 30, 2019, we identified $2,376,462, or 9.7% of all reported costs, that … personal service costs, and $216,042 in indirect costs. We also estimate that ICL may have discarded approximately …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteMonitoring Town Asphalt Road Projects (2012MS-7)
… complete report - pdf] We also released 10 letter reports to the following Towns: Brookhaven [pdf] , East Hampton [pdf] … [pdf] . Purpose of Audit The purpose of our audit was to determine whether towns adequately monitored road surfacing projects for the period January 1, 2011, to December 31, 2011. Background Vendors produce daily batch …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7State Comptroller DiNapoli Releases Municipal & School Audits
… Town of Lincoln – Disbursements (Madison County) The board and former supervisor did not ensure that disbursements … a one-year conditional discharge. Raquette Lake Union Free School District – Business Office Operations (Hamilton … on disbursement checks or monitor the third-party online access to the district’s bank accounts. Village of …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0