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Brasher Falls Central School District – Financial Condition (2019M-158)
Determine whether the Board and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/brasher-falls-2019-158.pdfAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
Determine whether the Board and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/altmar-parish-williamstown.pdfWynn Resorts Complaint
Comptroller DiNapoli filed a legal action against officers and directors of Wynn Resorts Ltd.
https://www.osc.ny.gov/files/press/pdf/wynn-complaint.pdfReport on the State Fiscal Year 2012-13 Enacted Budget, June 2012
New York is embarked on a new era of State and local fiscal policy.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2012-13.pdfPublic Authorities by the Numbers, December 2014
New York’s State and local public authorities collectively spend nearly $60 billion annually.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-by-the-numbers-2014.pdfRetiree Notes - Winter 2024-25
A semiannual bulletin for retirees of the New York State and Local Retirement System.
https://www.osc.ny.gov/files/retirement/publications/pdf/retiree-notes-winter-2024-25.pdfRetiree Notes - Summer 2024
A semiannual bulletin for retirees of the New York State and Local Retirement System.
https://www.osc.ny.gov/files/retirement/publications/pdf/retiree-notes-summer-2024.pdfTown of Lenox - Real Property Tax Exemption Administration (2018M-242)
… reviewed 101 properties with agricultural, senior citizen, and veteran exemptions and found 62 (61 percent) lacked supporting documentation … (e.g., applications, renewal forms, income support and military records) to verify taxpayer eligibility. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242West Islip Union Free School District – Financial Management (2022M-40)
… having enough money to pay the average annual expenses for eight and 51 years respectively. The Board and officials’ …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Carle Place Union Free School District – Network User Account Controls (2022M-121)
… 25 unneeded service accounts. Establish written procedures for granting, verifying, changing and disabling network user … access. Key Recommendations Establish written procedures for granting, verifying, changing and disabling network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsMembership Milestones for Employees’ Retirement System (ERS) Members
… how your years of service affect your retirement benefits. For specific information about your retirement plan, go to … you are no longer required to contribute 3 percent of your salary. With 10 or more years of service credit, you are: … benefit, you will receive annual cost-of-living (COLA) increases when you meet eligibility requirements. (Return to …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersGraded Rates – Contribution Stabilization Program
… 27.8 2025 31.1 28.4 31.2 Rev. 12/23 … How graded rates for the NYSLRS Contribution Stabilization Program change …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesOverview – Contribution Stabilization Program
NYSLRS public employers can participate in the Contribution Stabilization Program for more predictable pension costs
https://www.osc.ny.gov/retirement/employers/csp/overviewVillage of Bloomingburg - Financial Operations (2019M-246)
… provided adequate oversight over financial operations and whether the Treasurer prepared financial records and filed reports. Key Findings The Board did not adequately … work or require annual audits of the Treasurer’s records and reports. The Treasurer did not provide regular financial …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Sodus Center Fire District – Board Oversight (2017M-108)
… to examine the Board’s oversight of financial operations for the period January 1, 2015 through March 13, 2017. … Board of Fire Commissioners. District expenditures for 2016 totaled $108,631. Key Findings The Board maintained … his business and did not provide sufficient documentation for $6,934 in other questionable disbursements. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Hamburg Central School District - Continuing Education (2019M-11)
… accounted for. Key Findings Incompatible duties were not properly segregated or monitored. The Board and District officials have not established written policies and procedures regarding the … education cash receipts process. The District does not have assurance all continuing education cash receipts are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Town of Shawangunk - Sewer District Charges (2018M-122)
… charged the New York State Department of Corrections and Community Supervision (DOCCS) for sewer services. Key … with DOCCS is necessary to clarify rates to be billed and protect District taxpayers. Prepare an analysis annually … officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122City of Middletown - Water System Cybersecurity (2019M-22)
… Key Findings Officials did not have adequate policies and procedures to document employee IT security duties, … confidentially to officials. Key Recommendations Develop and implement sufficient IT policies and procedures for the water system. Provide IT security …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Village of Menands - Justice Court Operations (2019M-185)
… adequately oversee the Court’s financial activities and ensure collections are deposited and remitted timely and intact. Key Findings The Justices did not: Deposit 234 …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Herkimer County Community College - Procurement (2019M-186)
… officials use competitive methods when procuring goods and services. Key Findings The purchasing policy is outdated and inconsistent with purchasing procedures and is not communicated to all College staff involved in the …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186