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Lackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Available Pension Payment Options – Special 20- and 25-Year Plans
… (Option 0) This option provides the maximum benefit payment to you each month for the rest of your life. Under … within the five- or ten-year period. Alternative Pension Payment Options If the options described here do not meet … your needs, we will consider written requests for other payment options. These requests must be outlined in detail by …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsAvailable Pension Payment Options – State Police Plan
… receiving for life. If your beneficiary is your spouse, at the time of your death, he or she will be eligible for 50 percent of your COLA. If your beneficiary dies before you, all payments will stop when you die. Joint … eligible for 50 percent of your COLA. If your beneficiary dies before you, all payments will stop when you die. …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsComptroller DiNapoli Releases School Audits
… 2014-15, total revenues exceeded expenditures by as much as $4.1 million and no amount of appropriated fund … district has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve … segregating duties so that no individual controls all phases of a transaction. They also provide increased …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-322
… Security Srvs Assnt 2 007993 8731200 Univ Police Comm&Sec Spec 1 022935 8750100 Univ Pol Comm&Sec Spec 2 022937 8750200 OSC Actions OSC has created the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… Budget Transfer is the budget entry component that is used to move budget authority between budgets within a single … budget lines. The Budget Transfer Component can be used to post Apportionments, Budget Transfers, Consolidation … the movement of a lump sum or a multi-fund appropriation to a specific account or fund. Effective October 1, 2015 an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitVillage of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit Period March … the Audit Area The Village provides municipal electric utility services to Village residential and commercial … The Board should provide adequate oversight of electric utility services billing and collections to ensure financial …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Town of Union – Transparency of Fiscal Activities (S9-25-40)
… [read complete report – pdf] Audit Objective Did the Town of Union (Town) Board (Board) provide for an annual audit of the Town’s financial records, and did the … Did the Town of Union Town Board Board provide for an annual audit of the Towns financial records and did the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40DiNapoli: NYC Hotel Industry Among Nation's Largest, Strongest
… of the Hotel & Gaming Trades Council . “Our hotels welcome millions of visitors, generate billions in tax … Impact: Travel and Tourism to New York (April 2026) Welcome Back to New York: An Analysis of Post-Pandemic Travel …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-nyc-hotel-industry-among-nations-largest-strongestDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… year (SFY) 2018-19 Enacted Budget Financial Plan projects that spending will outpace revenues over the next three years … from last year. The Division of the Budget (DOB) expects that the state will utilize 42 percent of the $9.4 billion … balance from SFY 2017-18 in the current fiscal year, and that General Fund reserves will decline to $2.9 billion by …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansState Comptroller DiNapoli Releases Audits
… due for summonses issued to vehicles with diplomatic plates. In a follow-up, auditors found DOF officials made …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsAnnual Audit
… and complied with the New York State Workers’ Compensation Law and mandated fee schedules. Background The Board … and complied with the New York State Workers Compensation Law and mandated fe …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditVillage of Waterford – Board Oversight (2022M-70)
… prepared, retained and reviewed. Ensure all claims paid in advance were for allowable purposes, audit claims paid in advance of audit at the next regular Board meeting, or ensure annual audits were conducted in a timely manner. Key Recommendations Establish sufficient …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Brighton Central School District – Procurement (2022M-205)
… related to the 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory requirements … and services related to the 2021-22 CIP were procured in accordance with District policies, statutory requirements … bidding to help ensure the District awards the contract in a manner consistent with District policies, statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 through September 30, 2015. Background The Van … Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $5.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionTown of Cobleskill – Budgeting (2023M-138)
… budgets. Budgeted appropriations were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in … of $112,000 (90 percent) in the TOV highway fund. As a result, much of the $424,000 of fund balance that the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… County (County) operations. The Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections … totaling $48,271 within the required time frames. Remit real property tax collections to the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Downsville Central School District – Fund Balance (2016M-79)
… The Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The District, which operates one school … three years. The District overestimated appropriations in the adopted budgets over the past three years. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Town of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves … Town of Mount Pleasant Financial Condition 2013M303 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … cash receipts for the period January 1, 2013 through July 31, 2014. Background The Town of Beekman, which is … The purpose of our audit was to evaluate internal controls over the Towns …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41