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Riverhead Central School District – Financial Operations (2025M-64)
… and accurate financial information in a timely manner to enable them to monitor financial operations? Audit Period July 1, 2022 – … are responsible for developing policies and procedures to ensure the Board receives sufficient information to … and accurate financial information in a timely manner to enable them to monitor financial operations …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Residential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities
New York City’s residential real estate market has proven resilient to the COVID-19 pandemic recession, with family homes seeing significant growth in value as people sought larger spaces amid limited supply.
https://www.osc.ny.gov/files/reports/osdc/pdf/residential-real-estate-in-nyc.pdfXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… System (SFS). In SFS, transactions are recorded to open accounting periods (i.e., periods in which a transaction can … the Obligation Date is the same as of the original voucher. When entering a transaction for multiple prior … event. For non-travel expenses, the Obligation Date is the purchase date of the associated merchandise or service. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesHarford Fire District – Records and Reports (2016M-170)
… District is a district corporation of the State, distinct and separate from the Town of Harford and Cortland County in which it is located. The District is … Findings The Board did not segregate key financial duties and did not implement compensating controls. Annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, … 17, 2017. Background The Town of Neversink is located in Sullivan County and has a population of approximately … capital and fund balance and reserve policies and use them in conjunction with the annual budget process. …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Objective To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31, 2018. About the … Rules and Regulations (Regulations). Key Findings In our opinion, the financial statements referred to above present …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Little Flower Union Free School District – Fixed Assets (2022M-78)
… report - pdf] Audit Objective Determine whether Little Flower Union Free School District (District) officials … Determine whether Little Flower Union Free School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
Pine Plains Central School District Internal Controls Over Select Financial Activities 2018M52
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectVillage of Liberty – Financial Condition (2013M-109)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The … Trustees. The Village’s 2013-14 budgeted appropriations for all operating funds totaled approximately $6.4 million. … Key Recommendations Ensure that her records are accurate for the Board to use as a sound basis for key financial …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109DiNapoli: Investment in Rochester Company Returns $6.7 Million to State Pension Fund
… in Rochester, has generated an estimated $6.7 million return, nearly four times the initial investment, and achieved an approximated 21 percent internal rate of return for the New York State Common Retirement Fund (Fund), … significant growth and business success culminating in a return of capital to the Common Retirement Fund with a very …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-investment-rochester-company-returns-67-million-state-pension-fundOpinion 91-13*
… REAL PROPERTY -- Leases (as constituting indebtedness for purposes of the Constitution and Local Finance Law); (as … of Participation (as constituting indebtedness for purposes of the Constitution and Local Finance Law) … -- Contracts Requiring Bidding (lease of public facility for use by a municipal corporation in performance of its …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Opinion 2005-4
… voter approval under section 1951, the BOCES calls a voter meeting and submits the proposition to the qualified voters … §1951[2][a]). Public notice of the time and place of the meeting must be provided once a week for the four weeks prior to the meeting (see id .). The first publication must be at least …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… pdf] Audit Objective Assess whether local governments and school districts that utilize aggregators for energy … of Albany; Counties of Broome, Cortland and Oneida; and North Syracuse Central School District) did not adequately evaluate …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Accidental Death Benefit – En-Con Police Officers Plan
EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1822/accidental-death-benefitHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… Properly segregate and account for surplus bond proceeds to ensure they are used to retire District debt. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busFine Fire District – Audit Follow-Up (2023M-81-F)
… fund operations each year and there was an increased risk for errors and irregularities. The Board of Fire … State Town Law Section 181 Approve realistic budgets for 2019 through 2021 – appropriations were overestimated by … capital plans. Adequately audit claims prior to payment. For example, claims were approved without a quorum of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/fine-fire-district-audit-follow-2023m-81-fDiNapoli Announces State Contract and Payment Actions for June 2015
… $49 million for 17 contracts for vendor-placed hot mix asphalt, including $13.7 million with Hanson Aggregates, $5.5 … with Peckham Road Corp., and $2.3 million with Midland Asphalt Materials. Health Department $8.2 billion with Health … counties. $1.6 million with Bothar Construction LLC for asphalt concrete resurfacing on Rte. 144 in Elmira, Chemung …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-announces-state-contract-and-payment-actions-june-2015DiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… Comptroller Thomas P. DiNapoli and Ontario County District Attorney James Ritts announced today that Becky Smith Shaver … “Thanks to our partnership with Ontario County District Attorney James Ritts and Ontario County Sheriff Kevin … Comptroller Thomas P DiNapoli and Ontario County District Attorney James Ritts announced today that Becky Smith Shaver …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemAccidental Death Benefit – Regional State Park Police Plan
… not due to your own willful negligence, an accidental death benefit may be payable on your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving … Compensation benefit paid or payable because of your death). Any accumulated member contributions will be refunded …
https://www.osc.ny.gov/retirement/publications/1867/accidental-death-benefit