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Orleans County – Court and Trust Funds (2024-C&T-6)

… and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s … the whereabouts of any person entitled to payment from the estate is unknown. …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6

Genesee County – Court and Trust Funds (2024-C&T-7)

https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7

Village of Nassau – Budgeting (2018M-3)

… not developed a comprehensive, written multiyear financial plan. Key Recommendations Adopt budgets with realistic estimates for expenditures. Formulate a plan for the use of excess unrestricted fund balance in the … Develop and adopt a comprehensive multiyear financial plan. …

https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3

North Rose-Wolcott Central School District – Financial Management (2016M-22)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … funds and prescribes how the reserve fund balances are to be monitored, analyzed and maintained. District officials … multiyear financial and capital plan for a three- to five- year period, and make appropriate adjustments to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22

State Agencies Bulletin No. 1980

… New York City Employee Retirement System (84) for the 2022 plan year is $18,233.00. Affected Employees Tier 6 members of … January 13, 2022. OSC Actions OSC will update the Pension Plan Table in PayServ to reflect the $18,233.00 pensionable … limit with an Effective Date of January 1, 2022 for the plan year. Agency Actions Agencies must notify affected …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-and

State Agencies Bulletin No. 1978

… Purpose The purpose of this bulletin is to notify agencies of the 2022 maximum salary limit for ORP … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $305,000 for the 2022 calendar year for ORP and VDC Tier 6 … January 13, 2022. OSC Actions OSC will update PayServ to reflect the Maximum Salary Limit for calendar year 2022. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined

Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)

… fund balance in the general fund. Adopt budgets that include realistic estimates for revenues and expenditures. …

https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165

State Agencies Bulletin No. 1846

… Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on April 1, 2020, which provides for dollar limitations on benefits and contributions under …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-york

Cornwall Central School District – Information Technology (2021M-83)

… over the District’s user accounts and software updates to help prevent unauthorized use, access and loss. Key … officials did not establish adequate internal controls to safeguard the District’s user accounts. Specifically: … Sensitive IT control weaknesses, including issues related to software updates, were communicated confidentially to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83

Milford Central School District – Fund Balance Management (2022M-94)

… pdf] Audit Objective Determine whether the Milford Central School District (District) Board of Education (Board) and … Determine whether the Milford Central School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94

City of Peekskill – Information Technology (2020M-164)

… and loss. Adequate IT policies and a disaster recovery plan were not developed or adopted. Internet usage was not … Adopt comprehensive IT policies and a disaster recovery plan. Provide periodic IT security awareness training to all … agreed with our recommendations and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164

DiNapoli Announces State Contract and Payment Actions for December 2015

… $500 million and 600 payments valued at $2.2 million due to fraud, waste or other improprieties. In total for calendar … are reasonable, the playing field is level and taxpayers get the best value for their money. These independent audits also …

https://www.osc.ny.gov/press/releases/2016/01/dinapoli-announces-state-contract-and-payment-actions-december-2015

DiNapoli Announces State Contract and Payment Actions for April 2015

… on his commitment to added transparency via his Open Book New York website. Major Contracts Approved Department of … to Port Authority of NY and NJ, $1.9 million to the state Canal Corp. and $1.6 million to the city of Long Beach. … Convention Center Authority for the Albany Capital Center Project. Division of Homeland Security and Emergency Services …

https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-state-contract-and-payment-actions-april-2015

Lackawanna City School District – Financial Condition (2014M-119)

… Purpose of Audit The purpose of our audit was was to assess the District’s financial condition for the period … deficits over multiple years. Because the District will have exhausted all its unexpended surplus funds, a slight … to rely on short-term borrowings. District officials do not prepare cash flow statements and therefore cannot …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119

Town of Lincoln – Financial Management (2013M-245)

… of our audit was to review the Town’s financial management for the period January 1, 2012, through December 31, 2012. … The Town’s 2012 operating expenditures totaled $212,501 for the general fund and $332,686 for the highway fund. Key Findings As of December 31, 2012, …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245

State Comptroller DiNapoli Releases School District Audits

… a disaster recovery plan template, a key component of an IT contingency plan. Although the district paid for a … it. Without a comprehensive written IT contingency plan in place that is properly distributed to all responsible … with the tax levy limit because it includes a tax levy of $22,922,337, which is within the limits established by …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1

XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management

… above the threshold applicable to that agency. See XI.2.A Thresholds for additional information. AGREEMENTS BETWEEN …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreements

New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)

… Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Report 2020-N-4 ). About the … of Social Services (DSS), is the agency responsible for providing transitional housing and services for eligible homeless families and individuals in New York …

https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-institute