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Germantown Central School District – Payroll (2023M-3)
… did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … by these employees. Ensure that employees are paid in accordance with approved salaries and/or collective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Town of Brandon - Financial Condition (2019M-239)
… declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were … does not have a policy to maintain a reasonable level of fund balance. The Board has not adopted a long-term … plan. Key Recommendations Include more realistic estimates of revenues and expenditures when developing and adopting the …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Naples Central School District – Network Access Controls (2020M-82)
… controls were secure. Key Findings District officials did not ensure that the District’s network access controls were … not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be … disable those that are unnecessary. Ensure all IT users have and use their own network user accounts to access the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82NYS Common Retirement Fund Reports Estimated First Quarter Results
… and diverse holdings have helped make it one of the best-funded public pension funds in the nation and it remains … It has consistently been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2022/08/nys-common-retirement-fund-reports-estimated-first-quarter-resultsFare Revenue Considerations for the Metropolitan Transportation Authority
… services to the New York region, faced difficulties in closing its projected budget gaps. These gaps were … billion annually once federal pandemic relief is exhausted in 2025, in addition to $401 million in known budget risks, and other … services to the New York region faced difficulties in closing its projected budget gaps …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityOpinion 90-3
… to Article 8 of the Real Property Tax Law. February 23, 1990 Cornelius F. Healy Deputy State Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Town of Lancaster - Information Technology (2018M-114)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… Determine whether Determine whether the Board ensured that credit card and travel expenditures were adequately supported … for legitimate District purposes. Key Findings Of the 279 credit card purchases made during our audit period, 80 … prior to the trip. Key Recommendations Ensure that credit card charges are adequately supported and necessary. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… the Chazy Union Free School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The District did not … the Chazy Union Free School District District maximized Medicaid reimbursements by submitting claims for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Granville Central School District – Medicaid Reimbursements (2021M-90)
… the Granville Central School District (District) maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided. Key Findings The District did not maximize Medicaid reimbursements by claiming for all eligible Medicaid … the Granville Central School District District maximized Medicaid reimbursements by claiming for all eligible Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90State Comptroller DiNapoli Releases Municipal Audits
… efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. The justices also did not ensure the court …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2Public Welfare – 2023 Financial Condition Report
… monthly number of public assistance recipients in the State increased by 68,614 (14.5 percent) to 540,656, following near-record-low caseloads in … monthly number of public assistance recipients in the State increased by 68614 145 percent to 540656 following nearrecordlow …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… York State Comptroller Thomas P. DiNapoli today announced the results of the New York State Common Retirement Fund’s successful efforts to expand disclosure of corporate political spending by its portfolio companies. … York State Comptroller Thomas P DiNapoli today announced the results of the New York State Common Retirement Funds …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingOpinion 95-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … separate commissioners to participate) GENERAL MUNICIPAL LAW, §§119-n(b); 119-o(1); TOWN LAW, §§61, 203, 210, 215, … Whether the commissioners of a town improvement district governed by article 13 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Overview – Contribution Stabilization Program
… the Great Recession. The program limits the increases or decreases in contribution rates from year to year. This … to amortize a portion of their invoice as rates increase or they may have to make an additional graded payment as … opt into the program now or in the future by submitting a form. Visit our Participation in the Program page for more …
https://www.osc.ny.gov/retirement/employers/csp/overviewOpinion 2006-9
… of property of a town sewer district to a county) TOWN LAW §198(12): The transfer of property and facilities of a … transfer would constitute a “sale” for purposes of Town Law §198(12) and, therefore, be subject to the referendum … of that statute. Section 198(12)(b) of the Town Law provides that the governing board of a town improvement …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Educators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… included in our initial audit report, Educators for Children, Youth and Families, Inc. - Use of Contract … was issued on August 20, 2010, examined whether Educators for Children, Youth and Families, Inc. (Educators) … Children and Family Services (OCFS) under grant contracts for the period July 1, 2002 through June 4, 2008. New York …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
… Law. One of the MTA’s six agencies, the Long Island Rail Road (LIRR) is one of the oldest commuter railroads still in …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-followContributing Toward Your Retirement – State Police Plan
… Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b Contributing Toward Your Retirement …
https://www.osc.ny.gov/retirement/publications/1518/contributing-toward-your-retirementXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
State agencies must inform OSC of any suspected andor known theft loss misuse or inappropriate action involving State funds equipment supplies and other assets
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assets