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Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… The Orchard Park Central School District is located in Erie County and is governed by the Board of Education, … contract pricing for the 16 school buses they purchased in 2012-13 and 2013-14. As a result, they overpaid by $12,080 … not properly plan for the use of reserve funds. Balances in two of the reserves (the unemployment insurance and tax …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesVillage of Endicott – Budget Review (B4-16-7)
… projections in the tentative budget for the general, electric and parking funds are reasonable. The water and …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Village of Suffern – Budget Review (B17-6-8)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Village of Silver Creek – Capital Projects (2017M-31)
Village of Silver Creek Capital Projects 2017M31
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Fallsburg Central School District – Financial Condition (2014M-33)
… The Fallsburg Central School District is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in Ulster County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Village of Quogue – Justice Court (2015M-18)
Village of Quogue Justice Court 2015M18
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… through March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population of approximately 2,500. The Town is governed by an elected five-member Town Board. The Town … records and reports. The Clerk pled guilty to charges of grand larceny from the Town. Key Recommendations Remit tax …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of Coeymans – Financial Condition (2015M-184)
… May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately 7,400 residents. The … did not adopt realistic, structurally balanced budgets in the town-wide general and part-town highway funds, resulting in deficits in both. The Town’s budget format lacked …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of … controls over the cash disbursements process, resulting in $239,622 being inappropriately paid to the Chair’s wife; …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39CUNY Bulletin No. CU-602
This bulletin informs agencies of the changes to the TIAA Action Request AC1767 form
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Capital Region … transparent because they did not include estimated amounts for tax certiorari judgment or the district’s plan for funding them. In addition, the board has not developed IT …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1182
… are subject to Federal, State and Local taxes are loaded in PayServ and reflected in the employee paycheck under the TXE earnings code. The … OSC Actions OSC will process four months of files in two pay cycles as specified above. Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1182-processing-taxable-expense-files-payservComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsNYSLRS Fact Sheet
Statistics about NYSLRS the New York State and Local Retirement System including membership details and average salary and pension amounts
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetCity of Lackawanna – Garbage Collection Fees (2021M-206)
… for assessing and billing garbage fees. 30 of 33 properties reviewed (91 percent) were not assessed and/or … fees in accordance with the Code. Twenty-five of these properties were underbilled a total of $6,350. 16 … the DPW Commissioner prepared memos indicating 10 City properties required garbage fee assessment and/or billing …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Gowanda Central School District – Financial Management (2024M-104)
… in effect a reservation of fund balance that artificially reduces the amount of surplus fund balance subject to the statutory limit and does not present the District’s spending plan in a … management. District officials generally disagreed with our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationCity of Troy – Budget Review (B5-16-15)
… the significant revenue and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City's general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… July 1, 2014 through October 30, 2015. Background The Oneida City School District is located in the City of Oneida and the Towns of Lenox and Lincoln in Madison County and the Towns of Vernon, Verona and Vienna in Oneida County. The District, which operates six schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemWyandanch Union Free School District – Budget Review (B24-7-2)
… 56 of the Laws of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2