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Falconer Central School District – Financial Management (2024M-52)
… the Falconer Central School District (District) Board of Education (Board) and District officials properly managed … property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to lower real …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (2013-S-58). Background … on September 19, 2014,determined whether the Department licensing and registrations systems were secure, operating …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsState Agencies Bulletin No. 793
… Program and who do not direct their own investments. In order to comply with this Final Regulation, TIAA/CREF has … contributions to one of the four QDIA established in the DOL's Final Regulation. Effective immediately, the DOB must be entered in Personal Data for new employees who participate in the TIAA/CREF Retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planSaranac Central School District – Payroll (2015M-298)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … year total approximately $31.7 million. Key Findings The payroll clerk’s duties were not adequately segregated because … District employees. The Superintendent did not compare the payroll registers with payroll source documents (i.e., time …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Village of Addison – Board Oversight (2024M-8)
… Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the former …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Wayne Central School District – Financial Management (2012M-229)
… audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed … underestimated revenues and overestimated expenditures in the adopted budgets by a total of $20.5 million. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Weedsport Central School District – Financial Management (2016M-94)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … decline in unrestricted fund balance and developed a plan to increase it to between 3 and 4 percent of the ensuing year’s budget by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Village of Montgomery – Audit Follow-Up (2021M-50-F)
… Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50), released in July 2021. The audit … oversight of financial operations in the Treasurer’s office, including ensuring that the Treasurer’s office complies with water and sewer Village laws and codes. …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fYates County – Court and Trust Funds (2025-C&T-1)
… Purpose of Review Our objective was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1DiNapoli Statement on the Governor’s 9th Proposal for the 2018 State of the State
… York State Common Retirement Fund is a leader among public pension funds that are investing to build a low carbon … billion and growing. For all of this and more, the state pension fund has been recognized as the top U.S. investor, … to the emerging low-carbon economy. "As trustee of the pension fund, I participated in the U.N. conferences in Paris …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-statement-governors-9th-proposal-2018-state-stateState Agencies Bulletin No. 683
… of recent arbitration awards. Background Increment Codes for employees represented by NYSCOPBA and Council 82 … lower grade. Affected Employees Employees in Bargaining Units 01, 21, 31, 61, 81 and 91 Effective Date(s) Pay Period … Job Request transactions for employees in the bargaining units listed above. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesState Agencies Bulletin No. 1206
… must install a new Control-D Print/Save plug-in. This installation can be done prior to the upgrade on November 19. The plug-in download, which contains installation instructions, can be found on the Control-D … need to contact their agency IT support to complete this installation. NOTE: Users who have already installed the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1206-control-d-upgradeFuel Purchases
… Other Related Audit/Report of Interest MTA Bus Company and New York City Transit: Selected Aspects of Vehicle Fuel …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… Town Clerk/ Tax Collector (Clerk) recorded, deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally recorded collections accurately and deposited and remitted Clerk fees in a timely manner. … Town Town ClerkTax Collector Clerk recorded deposited and remitted collections accurately and in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Ardsley Union Free School District – Financial Management (2024M-13)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit. Revise the reserve policy to … each reserve will be used. District officials disagreed with certain aspects of our findings but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Town of Lincoln - Town Clerk (2023M-31)
… complete report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly … reported and remitted collections. Key Findings The former Clerk did not properly account for, deposit, … or misappropriated. For example, as of April 13, 2022, the former Clerk could not account for cash totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… court clerk pled guilty to grand larceny in the second degree, corrupting the government in the second degree, tampering with records in the first degree and official misconduct. In October 2023, the former …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149City of Amsterdam – Recreation Department (2023M-29)
… many people attended the event . However, based on the ticket cost of $10 per person, about 28 people paid to attend …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Town of Jay – Records and Reports (2023M-22)
… and review bank reconciliations monthly. Provide the Board with adequate financial reports. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2011, to May 31, 2013. Background The Elmwood Village Charter … pupils and from certain State and Federal aid attributable to these pupils. Key Findings For the 2011-12 fiscal year we …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174