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Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Village of Aurora Treasurers Duties and Information Technology 2014M107 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Newfield – Selected Financial Activities (2013M-2)
… June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a population of about 5,000 … of his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be … was not reconciled, and had large unsupported adjustments in an attempt to force the accounting records to agree to the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… January 1, 2011 to August 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has … Town of Mansfield Financial Management and Claims Processing 2012M241 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Town of Pittsfield – Disbursements (2013M-82)
… of approximately 1,370 residents. The Town is governed by an elected five-member Town Board, which includes the Town … checks totaling approximately $6,900 were never approved by the Board. We also tested 21 payroll disbursements … we found that the Highway Superintendent was underpaid by a total of more than $2,300 for his health insurance …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… authorized. Record the official Board’s proceedings in a minute book. To maintain the integrity of the minutes, the pages of the minute book should be numbered and the minute book and any attachments should be in the Secretary’s …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… has approximately 500 residents. The Village is governed by a Board of Trustees, which comprises four elected Trustees … do not have procedures for reconciling the water produced by the Village’s water system with the water billed to the … water billed and identify whether the difference is caused by recordkeeping errors, leaks, thefts or malfunctioning …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Newark School District Public Library – Board Oversight (2014M-54)
… and disbursements, claims processing and auditing, credit cards, payroll processing, accounting records and reports and … cash receipts and disbursements, purchasing, credit cards, claims processing, payroll processing and IT. Do not …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Town of Davenport – Financial Operations (2013M-62)
… 2012. Background The Town of Davenport is located in the County of Delaware and has 2,965 residents. An elected … by the Board. The Supervisor collected water rents and permit fees instead of having the collections done by the … functions. Account for the discrepancies identified in permit fee revenues. Ensure that all claim vouchers are …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… of our audit was to review the Board's oversight of Library operations for the period January 1, 2013 through December 31, 2013. Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau … by a special act of the State Legislature in 1970. The Library serves more than 16,000 community members and is …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… and to examine internal controls over cash receipts from recreational activities for the period July 1, 2010, to April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of … for these major operating funds was more than $15 million. From the 2008-09 through the 2011-12 fiscal years, these …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… Development Corporation’s (THLDC’s) progress, as of June 2025, in implementing our recommendation in the audit report … Local Development Corporations THLDCs progress as of June 2025 in implementing our recommendation in the audit report …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followDiNapoli: NYS Common Retirement Fund Rises to Estimated $180.7 Billion
… The New York State Common Retirement Fund’s (Fund) value grew to an estimated $180.7 … offset by benefit payments. “The New York State Common Retirement Fund enjoyed a robust first quarter based on solid … long-term value in order to protect and preserve the retirement security of New York’s public workforce, but our …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-nys-common-retirement-fund-rises-estimated-1807-billionNYS Common Retirement Fund Announces First Quarter Results
… quarter of the state fiscal year 2017-2018 was 2.9 percent for the period ending June 30, 2017, with an estimated value … quarter of the state fiscal year 20172018 was 29 percent for the period ending June 30 2017 with an estimated value of …
https://www.osc.ny.gov/press/releases/2017/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS Common Retirement Fund Announces Third Quarter Results
… New York State Common Retirement Fund's (Fund) estimated rate of return for the third quarter ending Dec. 31, 2013 was … The New York State Common Retirement Funds Fund estimated rate of return for the third quarter ending Dec 31 2013 was …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsNYS Common Retirement Fund Announces Third Quarter Results
… has 39.5 percent of its assets invested in publicly traded domestic equities and 13.2 percent in international public …
https://www.osc.ny.gov/press/releases/2015/02/nys-common-retirement-fund-announces-third-quarter-resultsState Comptroller DiNapoli Releases School Audits
… (Clinton County) The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for … Because district officials did not always seek competition to secure professional services, the services may not have …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Assessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of … by parcel on a School District Assessment Adjustment Form [pdf] . Instructions for completing the form are found on page 2 of the form. Assessment adjustments …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsChallenging a Determination – New Career Plan
… 1 2 3 Article 11 5 and 6 members under Sections 375h and 375i Challenging a Determination …
https://www.osc.ny.gov/retirement/publications/1515/challenging-determinationChallenging a Determination – Article 14 Benefits
… We can pay only those benefits authorized by law, and cannot pay you any benefits if you do not meet all the eligibility requirements established by law. If you believe that your benefit has been incorrectly …
https://www.osc.ny.gov/retirement/publications/1644/challenging-determinationChallenging a Determination – Non-Contributory Plan with Guaranteed Benefits
… for PFRS Tier 1 2 3 Article 11 5 and 6 members under Section 375e Challenging a Determination …
https://www.osc.ny.gov/retirement/publications/1513/challenging-determination