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Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root in Montgomery County and the Towns of Carlisle and Sharon in Schoharie County. The District, which operates three schools with approximately 985 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraAlbany City School District – Separation Payments and Information Technology (2012M-251)
… Board has not formally adopted the plan. Also, the plan does not sufficiently address all necessary components and does not contain the level of detail necessary to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Parish – Board Oversight (2012M-240)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the claims and annual audit …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Forestport – Financial Management (2013M-184)
… interfund loans between funds with different tax bases are paid with interest to the respective funds. Develop …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… ticket fines. The Village does not participate in the New York State Department of Motor Vehicle (DMV) Scofflaw Program for …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Middlebury – Purchasing (2013M-212)
… bid as required by the policy. We compared the price that the Town paid with the State contract price and noted that the Town could have saved approximately … $424, which was from the vendor who quoted the lowest price. In 2012, the Highway Superintendent purchased air, oil …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… elected by tenants of the Authority). For the fiscal year ending March 31, 2015, the Authority’s revenues … the Council approved the specific terms of the Executive Director’s compensation for the 2014-15 fiscal year, or that … compare the Executive Director’s compensation with what it had authorized or monitor the Executive Director’s …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… $400,000 in architectural and engineering services and may have incurred unnecessary costs by not complying with certain …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight … The purpose of our audit was to review the Boards oversight …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… and Department officials had not established an adequate system of internal controls over the Department’s financial … Ensure that the Department uses a computerized financial system that generates adequate monthly reports, prevents the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsHamburg Central School District – Capital Project (2014M-129)
… purpose of our audit was to assess the District’s use of capital project resources for the period July 1, 2010 through … information on what will be included in a proposed capital project, including quantities, details and locations … Ensure that the District stays within the scope of the capital project. If additional work is needed, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129City of Long Beach – Budget Review (B22-7-4)
… the significant revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are … in Nassau County, has been authorized to issue debt not to exceed $12,000,000 to liquidate the accumulated … appropriation appears insufficient. City officials did not include cash flow projections with the proposed budget. …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Purpose of Audit The purpose of our audit was to determine if Trustees were effectively … assets. Background The Dongan Patent established the Board of Trustees of the Freeholders and Commonalty of the Town of … Town of Southampton Board of Trustees of the Freeholders and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mCity of Lockport – Fiscal Stress (2013M-330)
… City’s financial condition for the period January 1, 2012 through October 9, 2013. Background The City of Lockport is located in Niagara County, is approximately 8.4 square miles and … operating deficits occurred because City officials did not include realistic estimates in the 2013 adopted budget. …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Accounts Payable Advisory No. 20
… for Accounts Payable Vouchers Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section … to facilitate OSC’s transaction approval. OSC’s Bureau of State Expenditures audits and processes Business Units’ payment vouchers. As such, OSC’s auditors require access to documentation from …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $254.1 … to increase accountability and transparency. About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterState Comptroller DiNapoli Releases School District Audits
… or 6.4 percent, and the district did not need to use most of the appropriated fund balance for operations. The surplus … statutory limit for the past three fiscal years. As of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of the next year’s budget. In addition, district officials …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. City … (IDA) – Legislative Reform Compliance (Albany County) The board did not ensure that adequate cost-benefit analyses … proposed projects were developed before project approval. The board also did not ensure that annual project status …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… and failed to use most of the appropriated fund balance for operations. Auditors determined the board did not … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1275
… System (PFRS). Affected Employees Members of PFRS in Tiers 3, 5 and 6 Background An Internal Revenue Service (IRS) … convert all employees in the payroll system registered in Tiers 3, 5 and 6 of the NYS Police and Fireman Retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deduction