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NYS Common Retirement Fund Announces Second Quarter Results
… quarter of state fiscal year 2016-2017 was 3.51 percent for the three-month period ending Sept. 30, 2016, with an … sustainable returns that provide retirement security for our 1.1 million members, retirees and their … quarter of state fiscal year 20162017 was 351 percent for the threemonth period ending Sept 30 2016 with an …
https://www.osc.ny.gov/press/releases/2016/11/nys-common-retirement-fund-announces-second-quarter-resultsAmusement Park and Fair Ride Safety
… and enforcing safety conditions of amusement park and fair rides. In conjunction with audit 2013-S-73 , the audit covers … Inspection Unit (Unit) is responsible for inspecting rides at amusement parks, fairs, and other venues operating … Department’s procedures were adequate to assure that the rides offered at fixed-based amusement parks, the New York …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetyMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Two Fiscal Years Ended March 31, 2013
… audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in place … which direct that the Comptroller and the Commissioner of Motor Vehicles ascertain the annual amount of expenses … March 31, 2013. Background The Department administers the Motor Vehicle Financial Security Act (Security Act) and the …
https://www.osc.ny.gov/state-agencies/audits/2015/03/19/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-twoEast Ramapo Central School District – Budget Review (B21-5-4)
… salaries, which are recurring costs the District will have after the federal aid has been spent. The District has nine … financial information to the Fiscal Monitor and work with him to develop structurally balanced budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Minority- and Women-Owned Business Enterprises (MWBEs)
… is committed to advancing minority- and women-owned businesses by: promoting State contracting, subcontracting … New York State supports small businesses and certified minority andor womenowned businesses …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesSecurity Over Critical Systems
… Objective To determine whether the security over Erie County Medical Center Corporation’s (ECMCC) critical systems is sufficient to minimize the various risks … respecting everyone’s right to confidentiality. ECMCC’s IT Security Architecture emphasizes key principles such as the …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsNanuet Fire District - Credit and Gasoline Cards (2018M-193)
… complete report - pdf] Audit Objective Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings Of the 240 credit card … Determine if claims for credit card bills were audited and the purchases were for …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Town of East Hampton – Budget Review (B17-7-15)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Kinderhook Central School District - Procurement (2018M-137)
… Findings District officials properly sought competition for 10 purchases totaling $1.2 million that exceeded General …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Town of East Hampton – Budget Review (B18-7-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Village of Tuxedo Park - Board Oversight (2018M-66)
… (Board) provided adequate oversight of Village operations to safeguard resources. Key Findings Incompatible duties are … the Clerk/Treasurer and Deputy Clerk/Treasurer with little to no oversight by the Board. Competition was not sought for … (IT) control weaknesses were communicated confidentially to Village officials. Key Recommendations Segregate the …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Town of Clayton - Justice Court Time and Attendance (2017M-286)
… with hours worked at other municipalities. The Clerk did not allow for travel time between the Town and another … Consult with legal counsel and take appropriate action to recover any wages paid for time not worked. Enforce the … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… are necessary and reasonable. Implement written procedures to monitor and enforce the approval of overtime. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeCity of Binghamton - Water System Cybersecurity (2018M-152)
… a process for receiving and assessing system cybersecurity alerts. Adopt policies and procedures to better safeguard the …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Iroquois Central School District - Financial Management (2018M-102)
… taxpayers. District officials generally disagreed with our recommendations. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
Laurens Central School District Cafeteria Operations and Reserves 2018M111
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mOffice of the State Comptroller Response to Report Issued Today by the Department of Financial Services
… is one of the best managed and best funded public pension funds in the country. We will provide a full response after a …
https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-servicesTown of Waterford - Town Clerk Collections (2018M-265)
… (Clerk) office are adequately accounted for, reported and deposited intact, in a timely manner. Key Findings The … Deposit Clerk fees intact. Adequately support collections and the form of payment was not always recorded. Receipts for the 2016 and 2017 real property tax collections and documentation to …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Deposit Central School District - Financial Condition (2018M-204)
… took action to effectively manage the financial condition of the general and cafeteria funds. Key Findings District … It has had three successive operating deficits in each of the last three fiscal years totaling over $100,000. Key … Board should continue to examine the cost-effectiveness of special education services and offer programs in-house …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Saranac Central School District – Investment Program (2023M-89)
… rate quotes, and Prepare monthly cash flow forecasts to estimate funds available for investment. Key … funds. District officials were given an opportunity to respond within 30 days in writing to our findings and recommendations but chose not to respond. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89