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DiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… equities, fixed income, real estate and alternative instruments and has consistently been ranked as one of the …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundOverpayments of Claims for Selected Professional Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Overpayments of Claims for … Department implemented the new automated crossover system in December 2009 to reduce Medicaid overpayments, it was … therapy during the calendar years 2010 and 2011. In each case, both the provider and the provider's affiliated …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-followState Comptroller DiNapoli Calls on Corporations to Disclose Political Spending
… where it filed proposals, including Las Vegas Sands Corp., Royal Caribbean Cruises Ltd. and Ulta Beauty Inc. The Fund’s …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-calls-corporations-disclose-political-spendingSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… the Port of New York and New Jersey, the third-largest container port facility by volume in the United States. … and cargo. WTC – whose core functions encompass the design and construction of the various capital projects at …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… October 31, 2016. Background The Burnt Hills-Ballston Lake Youth Recreation Commission was established in 1973 by … children within the boundaries of the Burnt Hills-Ballston Lake Central School District. The Commission’s Board is … Burnt HillsBallston Lake Youth Recreation Commission Financial Activities 2017M68 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesMarathon Central School District – Fund Balances (2017M-280)
… reasonable for the period July 1, 2016 through June 30, 2017. Background The Marathon Central School District serves … percentage points (from 6.9 to 4.9 percent) as of June 30, 2017. The debt service fund, employee benefit accrued … were not used as budgeted and overfunded as of June 30, 2017. Key Recommendations Adopt a fund balance policy that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… $138,972. Six water districts and one sewer district rely on general fund advances to finance operations, totaling …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Amherst Central School District –Financial Condition (2016M-167)
Amherst Central School District Financial Condition 2016M167
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Fallsburg Central School District – Financial Condition (2014M-33)
… students. Budgeted appropriations for the 2013-14 fiscal year are approximately $37 million. Key Findings The District … Appropriate only the amount of surplus funds from one year that will actually be needed in the next year’s budget and develop appropriation estimates that are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Town of Castile – Tax Collection Remittance (P1-24-23)
… were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … approximately $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23West Islip Union Free School District – Payroll (2016M-78)
… through August 31, 2015. Background The West Islip Union Free School District is located in the Town of Islip in … West Islip Union Free School District Payroll 2016M78 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Town of Plymouth – Employee Benefits (2023M-176)
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all unused leave and separation payments to ensure that accruals are accurately calculated, supported …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Town of Allen – Claims Audit (2024M-123)
… services than necessary. All 105 claims we reviewed had one or more exception, including: 103 claims totaling … properly authorized by an appropriate department head. Two claims totaling approximately $160 for membership dues …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… the tuition rate being charged in comparison to net costs per student and the State-calculated tuition rate. Key … monitor the tuition rate being charged compared to the net cost per student and the SED-calculated nonresident tuition rates. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Bath Central School District – Reserves (2016M-401)
… July 1, 2012 through September 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben … Bath Central School District Reserves 2016M401 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… officials maintained a complete and accurate inventory of information technology (IT) assets. Key Findings District … did not maintain a complete and accurate inventory of IT assets (computers, tablets, document cameras, etc.).As … were not always updated to include all acquisitions of, removed/disposed of, or recycled IT assets. Of the 79 IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentX.3 Overview – X. Guide to Vendor/Customer Management
… All vendors providing goods or services to New York State must be registered in the Statewide Vendor File. An … in the Statewide Vendor File. Registering a Vendor State agencies register vendors by either entering vendor … A of this chapter provides the agency with guidance on how to: use the Vendor Add Portal in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewHerkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… The Board and officials did not obtain information to monitor capital investment and salaries and did not have … The Board and officials did not adequately monitor sales tax exemptions claimed by project owners. One project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 … capital project. They both worked on the project as part of their private employment and the District paid $3.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3City of Long Beach - Financial Condition (2019M-133)
… City’s financial condition. Key Findings The City’s total general fund balance decreased 68 percent from $9.9 million … to $3.2 million as of June 30, 2018, leaving an unassigned general fund deficit of $813,994 at June 30, 2018. 1 The … plan. We conducted two separate audits of the City, one on financial condition and the other on leave accrual …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133