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Elmsford Union Free School District – IT Asset Management (S9-22-9)
… letter. … elmsford audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Lynbrook Union Free School District – Purchasing (2022M-17)
… purchases were a prudent and economical use of taxpayer money, and in the District’s best interest. For example, the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… to determine whether they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Pharsalia – Board Oversight (2018M-59)
… former Town Supervisor (Supervisor) to misappropriate Town funds. The former Supervisor disbursed more than $172,000 …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… banking or purchasing records, funded and disbursed money from reserves without authorization and paid unapproved … Officials could not demonstrate the District obtained the best available prices on purchases we reviewed. The Board … establish, fund or use reserve funds. Fund balances and real property tax levies were higher than needed to fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… report - pdf ] Audit Objective Determine whether the Delhi Joint Fire District’s (District) Board of Fire … they have taken corrective action. … Determine whether the Delhi Joint Fire Districts District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… ECA deposits were not always timely. Managing the finances of ECA activities is meant to be a learning experience for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsVillage of Head of the Harbor – Justice Court Operations (2020M-110)
… - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight … Findings The Justices did not provide adequate oversight of cash receipts, deposits and accounting records during the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… (BOCES) officials developed and managed a comprehensive investment program. Key Findings BOCES officials did not develop and manage a comprehensive investment program. During the 12-month audit period, BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… whether Otsego County Soil and Water Conservation District (District) officials properly managed grants and … excess tree purchases, late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Village of Greene – Investment Program (2023M-112)
… monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit interest rate quotes. Consider other legally permissible investment … investment procedures to convey management’s expectations for managing the Village’s investment program. Annually …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Bath Central School District – Reserves (2016M-401)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2012 through September …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401North Collins Central School District – Financial Management (2016M-189)
… the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two … approximately $15.5 million. Key Findings The Board and District officials did not adopt reasonable budgets or ensure that fund balance and reserves were managed in accordance with statutes. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Town of Barton – Financial Planning (2015M-52)
… a level of acceptable fund balance or properly use money in the town-wide highway equipment reserve. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… transactions and attempt to recover any misappropriated money. Ensure that the Treasurer prepares reports that are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationState Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… over which projects risk delays or cancellation if that money is not found, and how those choices would affect the …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programPhotos: State Comptroller DiNapoli Visits Wyoming County Farm
… farm is located on 750 acres in Silver Springs and produces milk, as well as corn, alfalfa, wheat and oats. "Farms such as Silver Meadows provide jobs and critical tax dollars to local communities, while also …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmTown of Pitcairn – Claims Auditing (2024M-69)
… claims could have been paid for inappropriate purposes. 24 claims for diesel fuel totaling $66,516 and one paving …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Member & Retiree E-News Archive — 2025
… Sign up to make sure you receive the latest Retirement System member and retiree news. May 2025 Members Member Annual Statements Now Available in … Your Death Benefit Beneficiaries Up to Date Estimate Your Pension in Retirement Online January 2025 Retirees Your …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… Escrow Payments 58961 Escrow Fund Payments Release of funds held in temporary escrow (e.g. Agency Fund) held by the … class - Cash advance to employee from appropriated agency funds. 54019 Employee Travel – Public Transportation Subway …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-service