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Lackawanna City School District – Financial Condition (2014M-119)
… seven elected members. The District operates four schools with approximately 1,700 students. The District’s general … balanced budgets that fund recurring expenditures with recurring revenues. Reduce reliance on fund balance as a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119DiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… the end of the third quarter of state fiscal year 2023-24. For the three-month period ending Dec. 31, 2023, Fund … retirement and death benefits of $4.2 billion paid out during the quarter. Its audited value was $248.5 billion … private equity (14.75%), real estate and real assets (13.30%) and credit, absolute return strategies, and …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… of Lyons, Sodus, Palmyra and Marion in Wayne County, along with parts of the Towns of Manchester and Phelps in Ontario … seven-member Board of Education, operates five schools with approximately 2,000 students. Budgeted general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingWaverly Central School District – Financial Condition (2013M-148)
… financial condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Watervliet City School District – Payroll and Claims Processing (2013M-4)
… the leave time records for 12 employees were inaccurate, with balances that exceeded or were less than the amounts … leave accruals to which they are entitled in accordance with their employment agreements. Ensure that all separation … payments are calculated accurately and paid in accordance with employment agreements. Consider recovering apparent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Laurens Central School District – Budgeting and Reserves (2013M-135)
… to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8,626,984. Key Finding The … 2008. In fact, the District has had operating surpluses for the past several years. Instead of spending down the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… as the sole signatory on District checks under $5,000, with its Vice President as co-signer for all District checks … unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNorth Greenbush Common School District – Budgeting (2016M-112)
… or 75 percentage points, as of June 30, 2015. The District does not have a multiyear financial plan. Key Recommendations … balance that is not used to finance District operations. Reduce the amount of the District’s unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… abolishing positions, outsourcing services or sharing them with other districts, and saving money on energy costs. Given … Recommendations Prepare budgets that keep revenues in line with expenditures. Adopt a policy for the use of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-18855b/c Opportunities for Wartime Veterans and Individuals With Disabilities
… Office of the State Comptroller is continuously recruiting for 55b/c eligible positions. Contact [email protected] for more information. How to Apply No written examination is required for appointment to either program. However, candidates are …
https://www.osc.ny.gov/jobs/55bcThe Ex-spouse’s Payments – Divorce and Your Benefits
… NYSLRS receives all required documents before the member’s retirement, payments to the ex-spouse will begin as of the … to a retroactive distribution, the DRO must clearly state that intent, note the specific retroactive date, and … There is no minimum retirement age when members in active State service must retire. If the member is not in active …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Binghamton City …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… ensure that the Treasurer reconciles all bank statements with Department records and reports bank account activity to … ensure that the Treasurer reconciles all bank statements with Department records and reports bank account activity to …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. HSOR is reimbursed for preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualTown of Caledonia – Financial Management (2013M-363)
… monitoring and, as a result, repeatedly adopted budgets with inaccurate estimates for revenues, expenditures and … balance. The Supervisor did not provide each Board member with budget-to-actual reports to monitor the budget … for the budgeting process, and develop and adopt budgets with realistic estimates of revenues and expenditures, and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Lewis County – Court and Trust Funds (2024-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… January 2019 through December 2022. About the Program The New York State Health Insurance Program (NYSHIP), …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… serving about 1.1 million members. Civil Service contracts with UnitedHealthcare Insurance Company of New York (United) … overpayments and make recoveries, as warranted. Work with Civil Service to identify physician-administered drugs …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsContract Advisory No. 3
… a six month time-only extension of an approved contract with a term of 1/1/12 through 12/31/12, only the New Expire … Single Transaction Summary (STS) or the AC340-S submitted with the contract document. This field of the transmittal …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemWestchester County – Court and Trust Funds (2024-C&T-3)
… are deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3