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Village of Endicott – Budget Review (B4-16-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7York Central School District – Financial Management (2022M-96)
… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … insurance reserve totaling more than $1 million is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear financial plan and comprehensive capital …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Glen Aubrey Fire Company – Board Oversight (2022M-139)
… there is an increased risk that funds could be subject to loss, theft or misappropriation. The Board did not: … or procedures. Properly prepare a budget and present it to the Towns or audit the Company’s records. Regularly review … and procedures. Properly prepare budgets and present them to the membership and the Towns annually. Review and approve …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Norfolk Fire District – Board Oversight (2022M-109)
… State Comptroller as required. As of the end of our audit period, these reports were between 72 and 1,168 days late. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… (IEPs) and Medicaid-eligible services were properly filed to receive Medicaid reimbursements. Key Findings Officials … over the Medicaid claiming process. Did not take steps to identify students receiving reimbursable Medicaid-eligible … District could have filed Medicaid reimbursement claims to reduce the District’s cost to provide these services. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… cash receipts records and the Treasurer deposits funds in a timely manner. Perform bank reconciliations for all Company bank accounts. Except as specified in Appendix A, Company officials generally agreed with our … action. Appendix B includes our comments on issues raised in the Company’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… in Appendix A, District officials generally agreed with our recommendations. Appendix B includes our comments on the issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andGates-Chili Central School District - Financial Management (2019M-53)
… District officials disagreed with certain aspects of our findings and recommendations but indicated they have … begun to implement corrective action. Appendix B includes our comments on issues raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… 22 claims totaling $173,591 were audited and approved for payment by the claims auditor even though identified …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Town of Allen – Claims Audit (2024M-123)
… [read complete report – pdf] Audit Objective Determine whether the Town of … prior to payment. Key Findings The Board did not properly audit and approve all claims prior to payment. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… Determine whether the Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) officials … 48 badges (55 percent) that were no longer needed out of the 87 active non-employee individual badge accounts. … and could not physically locate the badges for 15 of 25 shared accounts we selected for testing. Discovered …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingWest Babylon Union Free School District – Claims Audit (2024M-62)
… audited claims. Key Findings The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods and services may not have been received, and incorrect or inappropriate claims … documentation. 21 claims totaling $3.1 million were not audited prior to payment in accordance with New York …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… in August 2020. The audit determined that the Mayor and Council did not adopt structurally balanced budgets, properly … City has an elected Mayor and an elected five-member City Council (Council). The Council is the City’s legislative branch and is … Determine whether the Mayor and City Council adopted realistic budgets that were structurally …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fReal Property Tax Cap and Tax Cap Compliance
… File Real Property Tax Cap Form or Tax Cap Compliance Form Enrollment Instructions [pdf] Real Property Tax Cap What is the Real Property Tax Cap? Information for Local … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-capComptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
Attorney General Eric Schneiderman Comptroller DiNapoli and United States Attorney for the Northern District Richard Hartunian today announced the arrest and indictment of NYS Assemblyman William Scarborough for allegedly stealing campaign funds and falsely collecting travel reimbursements
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newDeath Benefits
… (RS6439) . You can see your pension payment option in the Summary section of Retirement Online . If you chose an … review your named beneficiary by clicking “View and Update My Beneficiaries.” If you need to update your option … at any time. Sign in to Retirement Online , go to the ‘My Account Summary’ area of your Account Homepage and click …
https://www.osc.ny.gov/retirement/retirees/death-benefitsAccess Controls Over Selected Critical Systems
… in New York State. Its responsibilities encompass a wide range of social services programs, including: foster … IT) security policy and standards related to security and account management and access controls. Key Findings Access …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsNYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund’s (CRF) overall return in the third quarter of state fiscal year 2016-2017 was 1.11 percent for the … The New York State Common Retirement Funds CRF overall return in the third …
https://www.osc.ny.gov/press/releases/2017/02/nys-common-retirement-fund-announces-third-quarter-resultsCity of Olean – Budget Review (B18-1-1)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1City of Lockport -- Budget Review (B18-1-10)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of … for the next succeeding fiscal year. Key Findings During our initial review of the proposed budget we identified … in a budget shortfall of $23,074. Based on the results of our review, except for matters described in this letter, the …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10