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About this Report – 2022 Financial Condition Report
… the 25th year when it received the Award for Outstanding Achievement in Popular Annual Financial Reporting from the …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportArlington Fire District – Station Number 5 Renovation (2022M-54)
… with our recommendations. Appendix B includes our comments on the District’s response. … Determine whether Arlington …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Village of Clayville – Board Oversight (2015M-115)
… Key Findings The Clerk-Treasurer did not make deposits on a timely basis. The Board did not audit claims prior to …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … to include sufficient guidelines for the procurement of professional services. Periodically use competition to … competition at reasonable intervals for the procurement of professional services. Seek competition in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Town of Berkshire – Town Clerk (2014M-230)
… manner. Reconcile bank accounts to the accounting records on a monthly basis and reconcile the amounts collected with …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230State Agencies Bulletin No. 2251
… of the Internal Revenue code, providing dollar limitations on benefits and contributions under qualified retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitEden Central School District – Capital Project Management (2024M-83)
… take corrective action. Appendix B includes our comment on an issue raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Town of Volney – Financial Operations Oversight (2024M-93)
… budgets for fiscal years 2023 and 2024 that were not based on prior-year results of operations. Transparency was …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93City of Rensselaer – Accounting Records and Reports (2023M-26)
… manner. Ensure accurate bank reconciliations are prepared on a monthly basis. Ensure monthly reports are provided …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… quarter,” DiNapoli said. “Our diverse portfolio is built on long-term sustainable investments that can weather the … performance reporting by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterTown of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… at the Recycling Center, such as adequate clearance on the latch side of doors to accommodate a wheelchair. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Town of Allen – Town Clerk Collections (2024M-120)
… Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly recorded, deposited, remitted … Town Supervisor (Supervisor).The Clerk accurately recorded tax collections but did not always deposit collections in a timely manner. Specifically, the Clerk did not: Deposit tax collections totaling approximately $500,000 within 24 …
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)
… did not effectively manage the Town’s fund balances. As a result, officials maintained an excessive unrestricted fund … expenditures for the town-wide and TOV funds from 2021 through 2023. Furthermore, the Board did not adopt a … reserve policy or an effective fund balance policy. As a result, the Board’s ability to properly manage the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… article 16 of the New York State Agriculture and Markets Law (AML). As a result, consumers are at increased risk of … not inspected as required. There was no reliable system in place to maintain a complete and accurate master list of … weighing and measuring devices that require inspection. In addition, the Director did not develop and implement …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… Retirement Fund (Fund), has been appointed lead plaintiff in a securities fraud class action lawsuit filed against the … company’s failed software updates and resulting plummet in share value. “Crowdstrike misled investors by falsely … exposed after it caused one of the largest cyber-disasters in history leading to a worldwide shutdown and billions in …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… said. “Fortunately, our diverse portfolio is built on long-term sustainable investments that can weather such … performance reporting by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterNiagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… and accurate master list of businesses or update the inventory of devices. The Director could not support that he … and AML. Maintain complete records, including an inventory of businesses and consumer complaints. County …
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)
… and accurate master list of businesses or update the inventory of devices. Key Recommendations Perform required … and Markets regulations and AML. Maintain a complete inventory of all businesses. County officials disagreed with …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Lyme Central School District – Financial Management (2024M-87)
… corrective action. Appendix B includes our comments on the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… which is available at https://cannabis.ny.gov/dispensary-location-verification . AUC retailers must file … to cities, towns and villages that host a retail AUC dispensary within the county. OSC maintains a website to help …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-state