Search
Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Key Findings Because the TCIDA does not employ any staff, they hired the Tompkins County Area Development … process. Therefore, the Board could not be certain if TCAD staff submitted all IDA projects for its approval and projects could have been given IDA benefits without its knowledge. Although, three businesses …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardMonticello Joint Fire District – Fiscal Operations (2017M-80)
Monticello Joint Fire District Fiscal Operations 2017M80
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimStamford Central School District – Fund Balance Management (2022M-199)
… fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately … balance to comply with the statutory limit, and use it in a manner that benefits taxpayers. Adopt a written reserve … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Town of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2013 through March 17, 2015. Background The Town of Livonia is located in Livingston County and has a … The purpose of our audit was to examine the Courts financial operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Olive – Claims Processing and Information Technology (2012M-223)
… acceptable use policy and require system users to provide acknowledgement that they are aware of and will abide by the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Purpose of Audit The purpose of our audit was to review internal controls over Authority … New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Albion – Water and Sewer Rents (2013M-108)
… was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, … not establish adequate internal controls over the billing, collection and accounting for water and sewer rents. The … Key Recommendations Segregate the water and sewer billing, collection, recording, depositing and adjusting duties or …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Village of Suffern – Budget Review (B21-6-2)
… deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State … are outstanding. Key Findings Significant revenue and expenditure estimates in the tentative budget are reasonable. …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Town of Cortlandville – Fuel Purchases (2012M-171)
… Town road within the 49 square-mile Town boundaries. The Highway Department is responsible for the maintenance and … obtaining competitive bids. This happened because the Highway Superintendent did not adhere to GML or the … policy when making fuel purchases. However, although the Highway Superintendent did not seek competition for the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Port Jervis City School District – Financial Condition (2022M-152)
… Port Jervis City School District (District) officials and Board of Education (Board) effectively managed the District’s general fund financial condition. Key Findings The Board and District officials did not effectively manage the … Port Jervis City School District District officials and Board of Education Board effectively managed the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Bolton Central School District – Financial Condition (2013M-58)
… audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8.7 million. Key Findings … that include realistic estimates for expenditures based on contractual and historical data. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… in Allegany and Steuben Counties. The District is governed by the Board of Education composed of five elected members. … and submitted to the Board for review that includes a summary statement of projected use and need of the reserve … prepared by the Business Administrator does not include a summary statement. As a result, the Board’s ability to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsVillage of Richmondville – Disbursements (2012M-178)
… Purpose of Audit The purpose of our audit was to ensure that the Board and Mayor properly … June 1, 2011 to July 16, 2012. Background The Village of Richmondville is located in Schoharie County. The Village … Village of Richmondville Disbursements 2012M178 …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178State Agencies Bulletin No. 1795
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … members eligible for overtime compensation and/or limited to the Governor’s Salary cap limit of $225,000 are affected … salary of a Tier 6 member was changed from fiscal year to calendar year as a result of Chapter 368 of the Laws of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1795-2020-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsWhat Tier Are You In?
… to a tier based on your date of membership. To find out what tier you are in, sign in to Retirement Online and look …
https://www.osc.ny.gov/retirement/members/what-tier-are-youTown of Milford – Financial Condition (2013M-355)
The purpose of our audit was to assess the Towns financial condition for the period January 1 2012 through August 27 2013
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli … Fund's audited value was $273.1 billion as of March 31, 2025, the end of the state’s previous fiscal year. As of Dec. …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterOther Bulletin No. 84
… Purpose: The purpose of this bulletin is to inform the State University Construction Fund of OSC’s automatic processing of the April 2025 SCF M/C Retroactive Salary Increase and … The purpose of this bulletin is to inform the State University Construction Fund of OSCs automatic processing of the April 2025 SCF MC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-84-april-2025-state-university-construction-fund-scfOther Bulletin No. 78
… Purpose: The purpose of this bulletin is to inform the State University Construction Fund of OSC’s automatic processing of the April 2024 SCF M/C Retroactive Salary Increase and provide instructions for payments not processed automatically. Affected Employees: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-78-april-2024-state-university-construction-fund-scf