Search
State Government Accountability - Special Reports
… Avoid Disallowances by Ensuring Eligibility, March 2012 Employment Managing Dual Employment – Agencies Can Strengthen Oversight of Employee …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk generally … did not deposit and remit clerk fees and tax collections in a timely manner. In addition, the Town Board (Board) did … a timely manner or in accordance with New York State Town Law (Town Law) Section 30 that requires fees over $250 to be …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Hammond Central School District – Financial Management (2024M-70)
… manage the District’s fund balance and reserve funds. As a result, they levied more taxes than needed to fund … appropriated fund balance to close projected budget gaps, when the District’s actual annual revenues were sufficient to … addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … or Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Gowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund balance by $4.5 million, and missing opportunities to lower real … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… statutory limit on surplus fund balance and resulted in a real property tax levy that was higher than needed to fund operations. From the 2020-21 through 2022-23 fiscal … and developed budgets that appropriated fund balance to address planned budget gaps totaling approximately $2.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… budgetary areas. This report examines the flow of funds between the federal government and the states for the … businesses and governments received more in federal funds than they paid in taxes. While New York and five other … per capita); $9.1 billion in Healthcare Provider Relief Funds ($451 per capita); and $2.0 billion in Transit …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020Opinion 99-4
… development agency ("IDA") to make a grant of its funds to the town for whose benefit the IDA was established. … regarding the authority of an IDA to make a grant of its funds to the town for whose benefit the IDA was established …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Rockland 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.pdfLease Contracts for Real Property:The Life Cycle of a Lease
Presentation from 2016 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2016-procurement-handout-2.pdfReview of Real Property Holdings for Disposal (Follow-Up) (2015-F-2)
We have followed up on the actions taken by the officials of the Department of Transportation (Department) to implement the recommendations contained in our aud
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f2.pdfComptroller DiNapoli Releases Municipal Audits
… computer and communication systems. Auditors reviewed the web browsing history for 10 computers used by 10 employees …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsWyandanch Union Free School District - Budget Review (B19-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2017-18 … by $3.4 million (5 percent). Variances were largely due to overestimated State aid ($1.6 million or 4 percent), … deficit of $3.97 million. Variances will be largely due to overestimated State aid ($733,166 or 2 percent), …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1NY State Comptroller DiNapoli Statement on Facebook CEO Mark Zuckerberg’s Congressional Testimony
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York … . About the New York State Common Retirement Fund The New York State Common …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-facebook-ceo-mark-zuckerbergs-congressional-testimonyState Comptroller DiNapoli Releases State Audits
… (2016-S-22) Auditors identified $16,699 in costs charged to the preschool special education programs that did not … auditors identified $13,201 in costs that were charged to the preschool special education programs that did not … action, including: 25,567 payments totaling $5,480,752 due to calculation errors; 3,998 payments totaling $1,621,590 …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases State Audits
… sampled met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. However, seven of the … that referees did not always properly report and account for foreclosure funds. Additionally, ten of the 77 … 2012. Unified Court System officials subsequently provided proof of registration for seven referees, but they did not …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsDiNapoli: Former Treasurer Arrested in Village of Millport Theft
… and audit found she allegedly stole more than $4,000 in public funds, said State Comptroller Thomas P. DiNapoli. … Chemung County District Attorney Weeden A. Wetmore and the New York State Police for their diligent work in helping us … Justice Court and released on Chemung County's Project for Bail. The former Village of Millport treasurer was appointed …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftStay Informed – Career Plan
… or in the event of disability or death. Use these tips to help you understand your benefits and stay informed. … contact information, view and update beneficiaries, and apply for a loan. Review your Member Annual Statement … and 6 members covered by Article 11 Sections 375h and 375i How to Stay Informed …
https://www.osc.ny.gov/retirement/publications/1642/stay-informedStay Informed – Non-Contributory Plan with Guaranteed Benefits
… or in the event of disability or death. Use these tips to help you understand your benefits and stay informed. … contact information, view and update beneficiaries, and apply for a loan. Review your Member Annual Statement … Tier 1 2 3 Article 11 5 and 6 members under Section 375e How to Stay Informed …
https://www.osc.ny.gov/retirement/publications/1513/stay-informedStay Informed – Police and Fire Plan
… part of a solid financial plan. They can help you and your beneficiaries achieve financial security in retirement or in … be able to use Retirement Online instead of mailing forms or calling NYSLRS. Members can view benefit … website frequently to learn about your benefits, download forms , read informative booklets and brochures , and get …
https://www.osc.ny.gov/retirement/publications/1512/stay-informed