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Brunswick Central School District – Financial Condition (2014M-002)

… The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is governed by an elected nine-member Board of Education. There are two …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002

Selected Aspects of Discretionary Spending

… transportation services throughout the seven counties of Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … have formal policies and procedures specifying the types of discretionary costs that are appropriate and the dollar … to determine the appropriateness and reasonableness of many types of discretionary expenses, including meetings …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0

Scio Central School District – Capital Assets (2024M-45)

… agreed with our recommendations and indicated they intend to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45

DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter

… Fund (Fund) was $291.4 billion at the end of the second quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli announced today. Fund investments returned an estimated 4.13% for the quarter and 9.82% for the first six months of the fiscal …

https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarter

Town of Windsor – Financial Management (2025M-24)

… Windsor (Town) Board (Board) effectively managed the Town’s fund balance and developed a multiyear financial plan. Key … balance or develop a written multiyear financial plan. In addition, the Board’s preliminary budgets also did not … town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the four-year audit period. As a …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24

Oneonta City School District –Financial Condition (2013M-165)

… audit was to examine the District’s financial condition for the period July 1, 2011, to March 29, 2013. Background … The District’s general fund budgeted appropriations for the 2012-13 fiscal year were approximately $33.2 million. … year’s budget and available fund balance and to plan for next years’ budgets. District officials developed …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165

Town of Glen - Water and Sewer Operations (2023M-167)

… bills and account balances are accurate. Of the 306 bills we reviewed, 73 (24 percent) were inaccurate because the …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167

Village of Cato – Water Financial Operations (2023M-145)

… capital water needs were not appropriately planned for. Key Recommendations Establish written policies and procedures to provide adequate guidance for billing, collecting and enforcing water charges. Ensure … reserve balances to determine whether they are sufficient for future needs. Village officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145

Cicero Fire District – Financial Condition (2023M-132)

… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132

Town of Ballston - Water Fund Financial Operations (2023M-60)

… rates were applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 … or delivered with water used and could not account for water totaling $300,000. To meet minimum purchase … requirements, the Town paid the Town of Glenville $135,000 for 38.5 million gallons of water it did not receive or use. …

https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60

DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter

… quarter of the state fiscal year gave way to declines in the second quarter,” DiNapoli said. “Our domestic economy … As of March 31, the Fund had 44.14% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (21.53%), private equity …

https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarter

Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)

… Educational Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES officials … Continued using an energy service company (supplier) after contract expiration, resulting in BOCES paying a higher per …

https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-and

Town of Morehouse – Records and Reports (2021M-182)

Determine whether the Town of Morehouse Town Town Supervisor Supervisor maintained complete accurate and timely financial records and reports

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182

Ripley Central School District – Payroll and Leave Accruals (2021M-53)

… developed any payroll policies or procedures. We reviewed 41 timecards and found: While not required by the District, more than 70 percent of the timecards (30 of 41) were not signed by a supervisor and none were signed by … the employee. More than 60 percent of the timecards (25 of 41) were incomplete as a result of missed punches totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53

Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)

… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-and

Transportation – 2021 Financial Condition Report

… lane miles were rated good to excellent, a 1.0 percentage point increase since 2019. Bridge Conditions Have Improved Since 2016, But Are Worse … State was responsible for maintaining 8,528 bridges.* A bridge is considered to be in poor condition (previously …

https://www.osc.ny.gov/reports/finance/2021-fcr/transportation

Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)

… staff, closing staff and management all have access to the safe. Key Recommendations Ensure comprehensive written … collections daily. Restrict access to the Library safe to management or a limited number of authorized …

https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102

Le Roy Central School District – Reserve Funds (2022M-110)

… and District officials properly established and used reserve funds and maintained them at reasonable levels. Key … the Board and District officials properly established reserve funds that have balances totaling $3 million, they did not comply with the District’s reserve policy or transparently fund reserves. In addition, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110