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Camden Central School District - Claims Audit Process (2019M-124)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124XVI.3.B Fund Accounting – XVI. Financial Reporting
… plans, as a Pension Trust Fund. The State reports the Retiree Health Benefit Trust Fund, which is a defined benefit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… at a greater risk of having a structural budget imbalance if the one-time aid was used for recurring costs, such as … year 2023. However, there are statutory limits to how much a local government can raise in property tax revenue. … had not filed AFRs by Aug. 31, 2024. If a local government does not prepare and submit complete and accurate AFRs in a …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsEnforcement of the Mitchell-Lama Surcharge Provisions
… operating costs of each development. Tenants who do not pay surcharges are not paying their required share, and this …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsTown of St. Armand – Selected Financial Operations (2017M-142)
… to determine whether the Supervisor maintained complete and accurate accounting records and reports to allow the Board to effectively monitor the Town’s financial operations and its overall financial … Key Recommendations Ensure revenues and expenditures are allocated in the proper fund in accordance with statutory …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceCUNY Bulletin No. CU-793
… LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-793-implementation-city-university-new-york-cuny-5-year-and-10DiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… The number of full-time local government workers employed outside of New York City shrank 7.9% from 491,102 to 452,298 from … nation as a whole, which saw a 2% increase in the number of full-time employees over this 15-year period. Local …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007State Agencies Bulletin No. 2094.1
… with large volumes of ACH payments are required to protect account numbers used for those payments. Account numbers must be unreadable anywhere they are stored, … last 4 digits of the Account Number only. This includes Locked Queries, public queries, and private queries. User …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearingState Agencies Bulletin No. 2094
… with large volumes of ACH payments are required to protect account numbers used for those payments. Account numbers must be unreadable anywhere they are stored, … last 4 digits of the Account Number only. This includes Locked Queries, public queries, and private queries. User …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-houseState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli announced the following school audits have been issued
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… the hours they are paid for, require that all overtime is preapproved and justified prior to being worked, and consider whether it is the most efficient practice and whether government funds …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0Village of West Hampton Dunes – Financial Operations (2013M-390)
… File annual financial reports with OSC within 60 days following the close of each fiscal year, as required by law, and ensure that the reports are …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Lyncourt Union Free School District – Financial Condition (2016M-62)
… The Lyncourt Union Free School District is located in the Town of Salina, Onondaga County. The District, which … three-year period that appropriated a total of $810,000 in fund balance to finance District operations, but none of … fund balance is in compliance with the Real Property Tax Law statutory limits and reduce the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Westmoreland Central School District – Financial Condition (2014M-283)
… District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and 145 employees. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… complete report – pdf] Audit Objective Determine whether the Wallace Volunteer Fire Department, Inc. (Department) … provided adequate financial oversight. Key Findings The Department officers (Officers) and members did not … and procedures to provide effective financial oversight of Department operations. In addition: The membership did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Environmental Facilities Corporation: An Overview of Major Water Quality Improvement Programs
New York State is fortunate to have an abundance of natural resources, including water. At the same time, aging infrastructure and a long history of underinvestment in water system maintenance have resulted in a significant backlog of water quality improvement projects needed to protect the waters.
https://www.osc.ny.gov/files/reports/pdf/environmental-facilities-corporation-report.pdfSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27)
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27.pdfSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27) 180-Day Response
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27-response.pdfNYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… complex economic, environmental and regulatory challenges in the years to come,” DiNapoli said. “These companies need … review these companies and may restrict investments in those that do not have viable plans to adapt.” Integrated … York State Common Retirement Fund is one of the largest public pension funds in the United States, with assets of …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companies