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Randolph Central School District – Financial Management (2014M-20)
Randolph Central School District Financial Management 2014M20
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Portville Central School District – Financial Condition (2013M-384)
… taxed more than necessary. The balances of four reserve funds were higher than necessary or were not supported by a … Develop a policy for establishing and using reserve funds, review existing reserves and develop a plan for using …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Port Byron Central School District – Financial Condition (2014M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … District officials have generally taken appropriate action to manage the District’s financial condition. The Board … future revenues and appropriations and clearly defines how reserve and unexpended funds should be managed. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… count, immediately identify or tag IT assets as District property upon receipt or immediately enter IT assets into the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetOgdensburg City School District – Payroll (2016M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District's … 1, 2014 through March 31, 2016. Background The Ogdensburg City School District is located in the City of Ogdensburg and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250West Babylon Union Free School District – School Lunch Operations (2016M-243)
… through March 31, 2016. Background The West Babylon Union Free School District is located in the Town of Babylon, … to move toward the industry standard. … West Babylon Union Free School District School Lunch Operations 2016M243 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243West Genesee Central School District – Segregation of Duties (2016M-303)
… policies or procedures for the cash receipts process at the District’s Business Office or for the Food Service …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Gowanda Central School District – Financial Management (2016M-368)
… to review the District's financial management practices for the period July 1, 2013 through September 1, 2016. … Background The Gowanda Central School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, … appropriated fund balance to finance operations, resulting in unrestricted fund balance in excess of the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… could achieve greater savings by modifying the terms of the program. For example, the District should review the eligibility requirements of the program for married couples and family members … most prudent and cost-effective manner. At the expiration of the current collective bargaining agreements (CBA) and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsSaratoga County – County Bridge Maintenance (S9-13-7)
Saratoga County County Bridge Maintenance S9137
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Village of Brookville – Board Oversight (2015M-45)
… Findings The Village has accumulated unexpended surplus funds totaling $2.4 million without a long-term plan for its … Village will use surplus moneys accumulated in operating funds and establish policies that address maintaining a …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Tioga Fire District – Board Oversight (2022M-170)
… Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of … have better positioned themselves to oversee the District’s financial activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… for services as cemetery official in the notice of public hearing each year. The Board has not provided adequate …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82State Agencies Bulletin No. 1804
… deduction for Paid Family Leave will be $196.72 per year. Effective Date(s) Effective for all 2020 paychecks, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1804-2020-new-york-state-paid-family-leave-program-rate-increaseTown of Franklin – Financial Condition (2018M-8)
… Board effectively monitored the Town’s financial condition for the period January 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations for 2018 total approximately $1.7 million. Key Findings Since …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Your Pension Pay Stub
… Your pay stub gives you valuable insight into your monthly pension payment and deduction amounts. Throughout the year, … or disbursements under a domestic relations order. View Your Pension Pay Stub in Retirement Online Sign in to Retirement Online . From Account Homepage, …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubState Comptroller DiNapoli Statement on 2025 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City Mayor Eric Adams' 2025 State of the City address: “New York City is in a better …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressTown of Hector – Employee Compensation (2024M-85)
… was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that … employees a total of $150,155 that was not authorized by the Town Board (Board). Inaccurately accrued and/or recorded … $5,271 for a separation payment that was not approved by the Board. Key Recommendations Annually establish and …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Opinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, … COURT PROCEDURE ACT, §§1219, 1310, 2222, 2223, 2224: Unclaimed property held by a sheriff for a county prisoner …
https://www.osc.ny.gov/legal-opinions/opinion-88-14State Comptroller DiNapoli Releases Audits
… whether OASAS has sufficient treatment programs available for those in need. Department of Health: Medicaid Claims … has not developed any quantifiable performance measures for the BRC contract and, as a result, has no basis for determining whether BRC’s outreach services are meeting …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-audits