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City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… and measurable goals and took action when goals were not met. Key Findings The Board and officials did not properly … and monitor projects or take action when goals were not met. We also found: Required Annual Financial Disclosure … and measurable goals and took action when goals were not met …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Ocean Beach – Credit … were appropriate and for village purposes. Barker Central School District – Payroll (Niagara County) Employee … prepared for all bank accounts. Sewanhaka Central High School District – Information Technology (IT) Contingency …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsAccess to Preschool Special Education Services
… with all applicable laws and regulations to promote timely access to services for children across New York State. The … ensure that all preschool students with disabilities have access to their recommended services, as it is not aware of … with all applicable laws and regulations to promote timely access to services for children across New York State …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… sloppy recordkeeping and a lack of transparency. I strongly urge Hempstead’s administrators and school board … their contract or district policy; A district community aide, a homeless liaison and a parent liaison did not meet … did not have a required coaching license. A community aide, working as a parent liaison, was also paid $27,000 more …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Gowanda Central School … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Rockland 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
… The New York State Common Retirement Fund’s (Fund) estimated … of the State Fiscal Year (SFY) 2020-21 was 10.35 percent for the three-month period ending June 30, 2020, with an … The New York State Common Retirement Funds Fund estimated return in the first quarter of the State …
https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-resultsGermantown Central School District – Financial Management (2013M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … for the period, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of each ensuing … $3.2 million in fund balance that was not needed to fund the budgets, and transferred approximately $1.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Southold Union Free School District – Claims Processing (2013M-183)
… The Southold Union Free School District is located in the Town of Southold, Suffolk County. The District is … claims processing function that ensure claims are audited in a timely manner and are properly supported. The claims … Ensure that purchase orders are prepared and approved in advance of any purchase and limit the use of confirming …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183DiNapoli Announces Staff Appointments
… P. DiNapoli announced today he has promoted David Hasso to deputy comptroller for payroll, accounting and revenue services and Randy Partridge to assistant comptroller for local government and school … He also announced the appointment of José Manuel Paulino to assistant comptroller for community affairs and Matt Ryan …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-staff-appointmentsNYS Common Retirement Fund Reports First Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated … of the State Fiscal Year (SFY) 2019-20 was 3.38 percent for the three-month period ending June 30, 2019, raising its … The New York State Common Retirement Funds Fund estimated return in the first …
https://www.osc.ny.gov/press/releases/2019/08/nys-common-retirement-fund-reports-first-quarter-resultsAccounting 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.pdfCampbell-Savona Central School District - Budget Review (B2-15-10)
… are reasonable. Background The Campbell-Savona Central School District was authorized to issue debt totaling … CampbellSavona Central School District Budget Review B21510 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Briarcliff Manor Union Free School District - Procurement (2020M-173)
… (District) officials used a competitive process to procure goods and services. Key Findings District officials generally used a competitive process to procure goods and services. However, they did not periodically seek … officials used a competitive process to procure the goods and services. While District officials initially sought …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Internal Controls for Inventory and Equipment
Print out presentation prior to webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-inventory-and-equipment-05-15-2020.pdfEmerging Manager Program
… Save the Date: 19 th Annual Emerging Manager & MWBE Conference Friday, February 13, 2026, in … questions, contact [email protected] The Emerging Manager Program of the New York State Common Retirement Fund … CRF portfolio that have graduated from the Emerging Manager Program. The program has identified common …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerDiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… estimated value of the New York State Common Retirement Fund Fund was $2332 billion at the end of the second quarter …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Avon , Town of Bolton , McLean Fire Department , South Farmingdale Fire District , Westchester County Department of Social Services and the City of Yonkers . "In … P DiNapoli today announced his office completed audits of the Village of Avon Town of Bolton McLean Fire Department …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1Webster Central School District - Financial Condition (2018M-109)
… one-time expenditures and needed reserves or reduce real property taxes. Develop and adopt budgets based on historical … our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109NYS Common Retirement Fund Reports Second Quarter Results
… Wisconsin, South Dakota and Tennessee. DiNapoli initiated quarterly investment performance reporting in 2009 as part of … efforts to increase accountability and transparency. Quarterly rates of return provide a snapshot of performance …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-results