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Pulaski Academy and Central School District - Separation Payments (2020M-20)
… officials were authorized and accurately calculated in accordance with Board-approved employment contracts. Key … vacation leave upon separation from the District based on past practice, even though their individual employment … they are accurately calculated, supported and disbursed in accordance with Board-approved contracts. Consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Opinion 92-51
… December 28, 1992 Samuel J. Nasca, Chairman City of Hornell Industrial Development Agency …
https://www.osc.ny.gov/legal-opinions/opinion-92-51State Comptroller DiNapoli Releases Municipal Audits
… The supervisor also failed to provide the board with the necessary financial reports to adequately monitor operations, and did not file the required reports with the appropriate agencies. Orange County Community … college officials procure goods and services in accordance with applicable statutes. College officials did not ensure …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… records and reports to detect discrepancies. The Company is governed by its articles of incorporation, bylaws and nine-member Board what is generally responsible for managing the Company’s financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Scarborough Fire District – Board Oversight (2025M-117)
… 2024 – February 28, 2025 We extended the audit period back to January 1, 2019 and forward to October 31, 2025, to review the timeliness of required Annual Financial Report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117State Comptroller DiNapoli Releases Municipal & School Audits
… oversight of non-payroll disbursements. As a result, there is an increased risk that errors or irregularities could … practice of using debt to pay for recurring costs is imprudent. The review found the city’s proposed budget … budget. The review found the district’s proposed budget is structurally unbalanced with a budget gap of at least $33 …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Binghamton , Jamestown Board of Public Utilities , Liverpool Public … $6,600 that did not have the required purchase orders. Jamestown Board of Public Utilities – Energy Efficiency and … his office completed audits of the Town of Binghamton Jamestown Board of Public Utilities Liverpool Public Library …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Auburn Enlarged City School District – Building Access (S9-26-13)
… 1, 2024 – November 30, 2025 We extended our audit period to January 29, 2026, to review access activity logs. Understanding the Audit Area Building access controls are essential for enhancing security and enabling school officials to …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/10/auburn-enlarged-city-school-district-building-access-s9-26-13DiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… that may result in or have the potential to result in harm to the health, safety or welfare of a patient. OMH … that operate private facilities. For the period April 1, 2015 through Jan. 9, 2019, a sample of eight facilities …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesVillage of Sherburne – Budgeting (2025M-83)
… realistic budgets for financial stability, public trust and transparency; service continuity; and to prevent shortfalls from overestimated revenues or … to tax hikes, service cuts or a fiscal crisis. Realistic and structurally balanced budgeting, where recurring …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83Village of Churchville – Procurement (2025M-140)
… Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March 1, 2023 … State (NYS) General Municipal Law (GML) or the Village’s procurement policy. When Village officials do not solicit … Obtain written quotes, as required by the Village’s procurement policy, or use any other form of competitive …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140Update Your Contact Information
… listed in your Retirement Online profile is current. Retirees Update your delivery preferences to receive an email … Its important for NYSLRS members and retirees to keep their contact information up to date to …
https://www.osc.ny.gov/retirement/update-your-contact-informationSelected Management and Operations Practices
… ReCharge New York, Disposition of Personal Property, and the Energy Efficiency Program. A. ReCharge New York … to statute, accurately reported job creation goals and other program metrics, and phased out customers of the former discounted energy … to statute accurately reported job creation goals and other program metrics and …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesCity of Lockport - Budget Review (B1-16-16)
… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The … Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Town of Hempstead – Budgeting (2021M-169)
… and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … budgeted expenditures, over the four-year audit period for the six major funds reviewed. Town officials failed to … and transparent manner, and show fund balance estimates for each fund, with the required breakdown. Properly budget …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Village of Endicott – Budget Review (B4-16-7)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling … Village of Endicott Budget Review B4167 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Village of Silver Creek – Capital Projects (2017M-31)
… our audit was to evaluate the Village’s capital projects for the period June 1, 2015 through January 17, 2017. … five-member Board of Trustees. General fund appropriations for the 2016-17 fiscal year were approximately $2 million. … a timely manner. Develop written policies and procedures for the oversight and management of capital project finances …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Campbell-Savona Central School District – Budget Review (B2-13-12)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Campbell-Savona Central School District, located in Steuben County, issued debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2008, through April 8, 2013. … The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 budgeted … that overall, they were reasonable and supported, except for sales tax and fund balance estimates in the general fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Challenging a Determination – Regional State Park Police Plan
… review the Administrative Hearing FAQs on our website, email our Hearing Administration Bureau at …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determination