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Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… – pdf] Audit Objective Determine whether the Niagara County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … County’s response letter. … Determine whether the Niagara County County Department of Weights and Measures Department …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … as required. There was no reliable system in place to maintain a complete and accurate master list of businesses … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8State Agencies Bulletin No. 2251
… salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 members of … (C), and 408 (k) (6) (D) (ii) will increase to $345,000 for the 2024-25 school year for TRS Tier 5 plan participants. In accordance with Chapter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… underlines the continued economic uncertainties faced by investors,” DiNapoli said. “Fortunately, our diverse … is one of the reasons we are one of the nation’s strongest public pension funds.” The Fund's value reflects retirement … As of June 30, the Fund had 42.32% of its assets invested in publicly traded equities. The remaining Fund assets by …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterTown of Volney – Financial Operations Oversight (2024M-93)
… accounting records or present records to the Board for audit as required by New York State Town Law (Town Law), … conduct required annual audits. The Board adopted budgets for fiscal years 2023 and 2024 that were not based on … the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… growth has continued this year, bolstering markets in the second quarter,” DiNapoli said. “Our diverse portfolio … one of the reasons we remain one of the nation’s strongest public pension funds.” The Fund's estimated value was $267.7 … in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterDiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… New York State Comptroller Thomas P. DiNapoli, as trustee of the New … valued at approximately $72 million as of Sept. 30, 2024. Court Documents: DiNapoli Lead Plaintiff Motion Order …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitEden Central School District – Capital Project Management (2024M-83)
… and managed the District’s 2022 capital project (project) in a transparent manner. Key Findings The Board and District … did not provide adequate oversight or manage the project in a transparent manner. We determined that: $545,538 of additional work was not included in the project proposition or subsequently communicated to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83City of Rensselaer – Accounting Records and Reports (2023M-26)
… Rensselaer (City) officials maintained complete, accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital projects. Key Findings City officials did not …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Lyme Central School District – Financial Management (2024M-87)
… to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; however, the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… physical accessibility for the 139 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis … the State Comptroller (OSC) has developed an interactive map (see below) that displays the total amount of AUC tax …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateTown of Allen – Town Clerk Collections (2024M-120)
… $3,000 within three business days of being collected for total daily aggregate collections exceeding $250, as … Town Board (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the Supervisor for deposit. Recommendations The audit report includes eight …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Town of Butler – Financial Management (2024M-119)
… report – pdf] Audit Objective Determine whether the Town of Butler (Town) Board (Board) effectively managed the Town’s … fund balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, equaling 64 and 138 percent of each fund’s …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of West Seneca – Audit Follow-Up (2019M-195-F)
… of West Seneca’s (Town’s) progress, as of December 2024, in implementing our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), released in March 2020. The audit determined that the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fState Agencies Bulletin No. 2351
… limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 members of TRS Plan Type 86 are affected. Background: In accordance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitEvergreen Charter School – Credit Card Purchases (2024M-143)
… purchases were properly approved, adequately supported and for School purposes. Key Findings Credit card purchases … approved and/or adequately supported to show they were for a proper School purpose. When credit card charges are not … not develop and adopt a credit card policy or procedures for monitoring and using the School’s 13 credit cards that …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Town of Lodi – Town Hall Capital Project (2024M-130)
… Board approved 17 payments totaling approximately $930,000 to construction contractors without adequate supporting … that the work was performed and completed according to contract terms. Key Recommendations The audit report … and have initiated or indicated they planned to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130State Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … in fund balance each year, but did not need to use these funds due to the operating surpluses. When adding back unused …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2