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Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and … of duties and lack of written policies and procedures for scholarship funds allowed the former Central Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andLockport City School District - Procurement (2021M-198)
… complete report - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured … Determine whether Lockport City School District District officials procured …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Woodbourne Fire District – Board Oversight (2023M-98)
… their ability to make informed financial decisions and levied taxes that were more than necessary to fund … (Treasurer) maintained basic accounting records and reports or provided regular financial reports to the … 31, 2022 fund balance was enough to fund nearly two and a half years of expenditures. Develop and adopt policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Town of Hurley – Transfer Station Collections (2024M-132)
… station collections were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer … period, the former transfer station Manager’s (Manager) remittances to the Town Clerk (Clerk) exceeded the amounts … were adequately supported recorded and remitted in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Ordinary Death Benefit – Career Plan
… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded benefits, for up to two …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job … $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income … receiving Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not … pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitElectronic Reporting
… Property Administrators (NAUPA) Standard Electronic File Format . Submit your completed Report of Abandoned Property easily and securely by uploading a file . Only NAUPA formatted files are accepted after our … are due on or before the industry due date. Secure File Transfer Protocol (SFTP), email attachments, and …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingSag Harbor Union Free School District – Child Care Program (2016M-211)
… was to review the District’s oversight of its child care program for the period July 1, 2014 through December 31, … record for each family to document if the full or reduced Program rates should be charged and whether registration fees … processing, recording and depositing child care program cash receipts. Develop and adopt procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
Village of Coxsackie Financial Condition and Water and Sewer Fund Accountability 2014M324
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… May 31, 2015. Background The Central New York Regional Market Authority is located in the City of Syracuse in … Central New York Regional Market Authority Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Lyons Falls – Financial Management (2013M-393)
… the Board’s management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. … $352,000. Key Findings The unexpended surplus funds in the Village’s general fund increased nearly $200,000 … 2013. As a result, the general fund’s unexpended surplus funds in 2012-13 reached 182 percent of next year’s …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… Board and District officials properly managed capital project Project change orders …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41West Genesee Central School District - Capital Assets (2023M-128)
… were on hand. The last physical inventory was completed in 2017 and officials only updated the District’s asset … $2.3 million selected for review: 54 assets were in use but not properly recorded in the inventory records and 38 of these assets that cost …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… report – pdf] Audit Objective Determine whether the Town of Lancaster (Town) Supervisor (Supervisor) adequately … the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial … $483,122 were completed without Board approval. 76 percent of non-recurring journal entries were made 70 days after the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Fairview Fire District – Financial Operations (2024M-138)
… fund balance totaling approximately $1.2 million, or 20 percent of the 2024 appropriations as of December 31, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… Tools Review of the Financial Plan of the City of New York NYC's Shifting Population: The Latest Statistics Residential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities New York … Spotlight on New York City Agency Services Monitoring Tool The Cost of Living in New York City: Housing …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… taxable income for prior tax years in order to comply with Internal Revenue Service (IRS) reporting requirements. On … taxable income for prior tax years in order to comply with Internal Revenue Service IRS reporting requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsSecurity Over Critical Systems
… with unauthorized access to systems and data. About the Program The Natural Heritage Trust (NHT) is a non-profit … areas including governance over Payment Card Industry Data Security Standard requirements, and security controls NHT could improve to minimize the risks …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systems