Search
State Comptroller Releases Municipal Audits
… government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions … and commonly requested data. … State Comptroller Releases Municipal Audits …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… claim forms. Others should be given the forms when orders are placed. Many businesses use standard invoices, bills, … and the standard claim form (as a cover sheet) is commonly referred to as the voucher or claim package. … Basically a claim is a demand …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimSandy Creek Central School District – Cafeteria Operations (2016M-354)
… The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown in Oswego County; the Town of Ellisburg in Jefferson County; and the Town of Osceola in Lewis County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Williamsville Central School District – Financial Management (2016M-274)
… Ensure that budgets include realistic appropriations based on actual needs to avoid levying taxes at a level greater than needed and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… estimates for the annual budget that are reasonable based on available current information and historical data and …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mRed Hook Central School District – Financial Management (2016M-105)
… audit was to examine the District’s financial management for the period July 1, 2014 through December 17, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $50.8 million. Key Findings … actual results or trends compare to the current budget for departmental budgets. As a result, the Board adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation … The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two towns in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationVestal Central School District – Financial Condition (2014M-08)
… Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Jericho Union Free School District – Financial Management (2016M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The … students and is governed by an elected five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Allegany County – Court and Trust Funds (2014M-74)
… controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, … office, he does not make an entry into the court and trust fund register of the moneys ordered to be paid into a court. … funds. Key Recommendations Maintain a court and trust fund register as required by law. Ensure that all moneys …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… (District) officials properly established the District’s tax certiorari reserve fund and maintained it at a reasonable … The Board of Education (Board) properly established the tax certiorari reserve fund and maintained it at a reasonable … District officials did not develop procedures to ensure: Tax certiorari judgments were adequately tracked. Reliable …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Orleans County – Court and Trust Funds (2024-C&T-6)
… for $2,382.66 that was not properly turned over to the State Comptroller. Key Recommendation The Treasurer should … that all money deemed abandoned property is paid to the State Comptroller in a timely manner. 1 Security interest in … filed to ensure payment for contracted services rendered on the property. 2 When the whereabouts of any person …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Avon Central School District – Financial Management (2024M-75)
… of fund balance each year and increase real property taxes to close budget gaps. However, the District incurred … corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… The remaining Fund assets by allocation are invested in cash, bonds, and mortgages at 22.16%, private equity at 14.58%, real estate and real assets at 13.93%, and credit, absolute return strategies, and opportunistic alternatives at 8.39%. The …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … District and Uniondale Union Free School District . State Comptroller DiNapoli has made it a priority to audit … and local funds. For additional background or a comment on a specific audit, please contact the press office at …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… had more rights to the payroll system than needed for her job. Additionally, district officials are not adequately …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsOpinion 99-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES - Imposition of … of the minutes of the town board meetings to individuals on a subscription basis. You indicate that the town has been … is the doctrine of preemption, a fundamental limitation on home rule under which the State Legislature's intent, …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Glossary
… Regulations, Cuban Assets Control Regulations, or Foreign Funds Control Regulations. However, prior to taking custody … requirements. Claim Notification to the NYS Office of Unclaimed Funds requesting payment for monies being held by …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryOther Bulletin No. 82
… Fund of OSC’s automatic processing of the April 2025 SCF CSEA Salary Increase and provide instructions for … effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date Administration 1 Lag … The salary must be calculated using the 04/01/2024 Salary Schedule. Agency Actions – Beginning in Administration Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-82-april-2025-state-university-construction-fund-scf-civilState Police Bulletin No. SP-185
… Purpose To inform the Division of State Police of OSC’s automatic processing of the 2018 State … or Leave of Absence/MTS (Military Training Stipend) on 11/01/18 are eligible for the Holiday Bonus Payment. An … taxable gross and is subject to all employment and income taxes. Federal, State and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-185-2018-state-police-holiday-bonus-payment