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Portville Central School District – Financial Condition (2013M-384)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2012 through November 13, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384DiNapoli: NY's Homeownership Rate Lowest in the Nation
… nation, driven by low rates in New York City, according to a report released today by State Comptroller Thomas P. … owned a home in the second quarter of 2022, compared to 65.8% nationally. New York also has a racial and ethnic … of White households in New York owned their home, compared to 52% of Asian households, 34% of Black households, and 29% …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nationClaryville Fire District – Budgeting Practices (2014M-59)
… through December 20, 2013. Background The Claryville Fire District, which is governed by an elected five-member Board of Commissioners, is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Rockland County - Sale of Estate Real Property (2019M-233)
Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines.
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-2019-233.pdfNYS Common Retirement Fund Reports First Quarter Results
… 2020, with an estimated value of $216.3 billion, according to New York State Comptroller Thomas P. DiNapoli. “One of the … plans in the nation. The Fund's fiscal year ends March 31. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-resultsState Comptroller DiNapoli Releases School Audits
… account codes are not overspent is compromised when it does not approve budget transfers. For access to state and …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsForms for State Agencies and Employees
… Form # Form Name and Resources Format Accounting AC 22‑S Journal Voucher Excel AC 909‑S Report of Moneys Received … Excel AC 3286‑A Federal Grant Amendment Information for SFS Fillable PDF AC 3286‑P Federal Grant Pre-Award … Form Fillable PDF AC 3268‑S Simplified Renewal Agreement Word AC 3269‑S State of New York Multi-Year Agreement Word …
https://www.osc.ny.gov/state-agencies/formsGeneseo Central School District – IT Asset Management (S9-22-11)
… to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. … Specifically: Five Chromebooks with estimated total costs of $1,300 based on recent purchases could not be physically …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11NYS Common Retirement Fund Reports First Quarter Results
… Our constant goal is to ensure that New York state’s pension fund remains one of the nation’s strongest and best … State Common Retirement Fund is the third largest public pension fund in the United States. The Fund holds and invests …
https://www.osc.ny.gov/press/releases/2019/08/nys-common-retirement-fund-reports-first-quarter-resultsProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … (ESD) is the chief agency responsible for the coordination of the State’s economic development programs. Its mission is …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followValhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … real property taxes than necessary. Use the excess reserve funds identified in this report in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… services in accordance with their IEPs. We reviewed IEPs for 28 students who received services in 2018-19. We found … missed sessions. The District was not reimbursed for 427 of 729 eligible services (59 percent) totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not … health insurance coverage to over 1.2 million active and retired State, local government, and school district …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesLyncourt Union Free School District – Financial Condition (2016M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … that appropriated a total of $810,000 in fund balance to finance District operations, but none of the appropriated … The Board has not adopted a multiyear financial plan to allow it to facilitate the development of future finances. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Hammondsport Central School District – Multiyear Planning (2024M-54)
… plan did not include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Thousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… to stockrooms around the state, said stockrooms often did not scan the devices as they were supposed to on arrival. … Auditors found that stockrooms around the state could not match their records with ITSM data, with some devices … hindrances were removed and information was made available by ITS. Recommendations Among its several …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityTown of Lewis – Records and Reports (2025M-17)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Town Supervisor (Supervisor) maintain …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Cost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… and school districts. You can view OGS contracts on its website at www.ogs.ny.gov , or register to receive email … (518) 474-6717 Email: [email protected] Website: www.ogs.ny.gov Updated 2020 … CostSaving Ideas Using …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfDiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … bonds, and mortgages (22.62%), private equity (15.29%), real estate and real assets (13.53%) and credit, absolute return strategies, …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarter