Search
DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… and real assets (13.39%) and credit, absolute return strategies, and opportunistic alternatives (6.33%). The …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterXII.8.C Payment Intercepts – XII. Expenditures
… by law and when requested by the Business Unit, the Office of the State Comptroller (OSC) has the ability to offset payments received from the Business Unit and offset a portion of that payment to another entity. This section provides … by law and when requested by the Business Unit the Office of the State Comptroller OSC has the ability to offset …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… the Office of the State Comptroller in bringing about this arrest. The highest standards must apply in public service …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeManagement of Energy Consumption
… Purpose To determine whether Office of Children and Family Services (OCFS) officials have been effectively managing their agency's energy consumption. The audit covers the period April 1, 2006 … not effectively managing their energy consumption and, as of March 31, 2010, have not achieved the reduction goals set …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… an opinion on the fair presentation of the Report of Motor Vehicle Financial Security and Safety Responsibility … of Motor Vehicles incurs in its administration of the Motor Vehicle Financial Security Act (Security Act) and the Motor Vehicle Safety Responsibility Act (Responsibility …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessablePersonal Income Tax and Property Tax
… processed by the Department during the period January 1, 2019 through December 31, 2019, and levy year 2018 credits … refunds resulting in a savings of $34.9 million and 4,331 credits resulting in a savings of over $1.1 million. … In addition, we identified 10,142 credits totaling $4.1 million where the Department potentially paid more than …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… on the overpayments identified, DOL assessed $1,852,169 in penalties to claimants who made false statements or … not entitled. We also worked with DOL to offset $204,464 in UI benefit payments against penalties assessed for … help detect and prevent erroneous UI benefit payments. For a complete copy of Report 2018-UI-01, click here . …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Chenango County – Court and Trust Funds (2025-C&T-2)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through … may be provided to the court and then delivered to a county treasurer (treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… were realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated … 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementTown of Morehouse – Records and Reports (2021M-182)
… not performed. Monthly financial reports were not prepared for and submitted to the Town Board (Board). Because the …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Jamestown City School District – Fund Balance and Reserves (2022M-97)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Objective Determine whether the Norwood-Norfolk Central School District (District) Board of Education (Board) and … Determine whether the NorwoodNorfolk Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Brockport Central School District - Financial Management (2023M-107)
… $8.7 million (4 percent). Five reserves had unreasonably high balances totaling $24.5 million that were not needed or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Silver Creek Central School District – Financial Management (2022M-153)
… report – pdf] Audit Objective Determine whether the Silver Creek Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials … Determine whether the Silver Creek Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Norwich City School District – IT Asset Management (S9-22-18)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and … percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of $534, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Walton Central School District – IT Asset Management (S9-22-24)
… estimated costs of $2,052 based on recent purchase prices). Twenty-four IT assets (20 with a combined purchase/ … written policy for establishing and maintaining IT equipment inventory. Key Recommendations Ensure District …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Central Valley Central School District – IT Asset Management (S9-22-7)
… percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a combined estimated … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Freeport Union Free School District – IT Asset Management (S9-22-10)
… complete report – pdf] Audit Objective Determine whether Freeport Union Free School District (District) officials … freeport audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested in IT assets has … Specifically: Seventeen IT assets (11 Chromebooks and six Apple devices) with estimated total costs of $5,820 based on …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Afton Central School District – Fund Balance Management (2023M-18)
… Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they levied more taxes than needed to … by an average of $1.1 million or 7 percent. Surplus fund balance exceeded the 4 percent statutory limit in each of the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18