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Eldred Central School District – Budget Review (B4-15-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … in fund balance, which would reduce available fund balance to less than 2 percent of appropriations; and does not … for the probable return of $200,000 in building aid to the State Education Department. The proposed budget …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3City of Troy – Financial Condition (2015M-185)
… realistic estimates for revenues and expenditures and that are structurally balanced. Develop a plan to fund the …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Lancaster Central School District – Financial Condition (2016M-101)
… in the annual budget. Ensure the debt reserve is used to pay related debt as required. Update the existing reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Mexico Academy Central School District –Financial Management (2016M-219)
… Purpose of Audit The purpose of our audit was to determine if District officials … estimates. Use reserve funds as intended, and fund balance when needed, to balance the budget with the understanding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Rochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices … Such policies and procedures would provide guidance on when and how to solicit competition, documentation …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Findings The District’s budget transfer policy does not state a dollar threshold for budget transfer approvals. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationMount Sinai Union Free School District – Financial Management (2013M-227)
… operations. Ensure that unexpended surplus fund amounts are within statutory limits. … Mount Sinai Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Mahopac Central School District – Financial Condition (2013M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … with statute. With the exception of the 2010-11fiscal year when the District incurred a planned operating deficit, fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria … cafeteria’s point-of-sale (POS) system that she did not need to fulfill her job responsibilities. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… revenues and expenditures were recorded accurately and in a timely manner, balance sheet accounts were not properly … records. Key Recommendations Correct inaccuracies in the accounting records and develop plans to address … File delinquent AFRs and ensure subsequent AFRs are filed in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Garden City Union Free School District – IT Asset Management (2023M-161)
… officials cannot assure taxpayers that all IT assets are adequately accounted for and would be detected if lost, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161North Babylon Union Free School District – Online Banking (2023M-156)
… all the requirements of New York State General Municipal Law (GML) Section 5-a and must improve controls over online …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… information (PPSI), along with physical IT assets, are properly safeguarded from inappropriate use and access. …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyDutchess County – Contract Monitoring (2023M-142)
… that contracted vendors provided services in accordance with contract terms, and that payments were appropriate and … did not obtain reasonable assurance that certain services with contracted vendors were provided in accordance with contract terms and payments were appropriate and …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $274.6 billion at the end of the second quarter of state fiscal year 2024-25. For the … the reasons we remain one of the nation’s strongest public pension funds.” The Fund's estimated value was $267.7 billion …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterState Comptroller DiNapoli Statement on New York City Preliminary Budget
… Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 … State Comptroller Thomas P DiNapoli released the following statement on New York Citys Fiscal Year FY 2026 Preliminary …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetState Agencies Bulletin No. 2251
… 5 members of TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, … the 2024-25 school year for TRS Tier 5 plan participants. In accordance with Chapter 504 of the Laws of 2009, … thereafter by three percent. Effective Dates: Effective in Administration paychecks beginning July 3, 2024, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitNiagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… Determine whether the Niagara County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … our comments on issues raised in the County’s response letter. … Determine whether the Niagara County County …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… Measures Division (Division) completed required testing of all weighing and measuring devices used to price goods and … were maintained. Key Findings The Assistant Director of Weights and Measures (Assistant Director) did not complete … our comments on issues raised in the County’s response letter. … Determine whether the Nassau County County Weights …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… the New York State Agriculture and Markets Law (AML).As a result, consumers are at increased risk of paying more than …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4