Search
Village of Poquott – Justice Court Operations (2019M-214)
… report - pdf ] Audit Objective Determine if the Justice Court properly accounted for court funds. Key Findings The … to the JCF after the due date. On average, reports were 14 days late. Prior to 2017, the code enforcement department did …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleTully Central School District – Financial Management (2016M-359)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … and take appropriate action, in accordance with statute, to reduce reserves with excess funds. Develop, adopt and … update a multiyear financial and capital plan for a three- to five- year period that addresses the District’s use of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359York Central School District – Online Banking (2016M-295)
… period July 1, 2014 through August 5, 2016. Background The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of Perry in Wyoming … receive adequate Internet security awareness training. … York Central School District Online Banking 2016M295 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Warsaw Central School District – Financial Management (2016M-278)
… Purpose of Audit The purpose of our audit was to review the District’s financial management activities for … fund balance toward the subsequent year’s budget that were not used due to a practice of overestimating appropriations. … statutory directives. Use available debt reserve funds to pay debt service principal and interest. … Warsaw Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… Deerfield in Oneida County. The District, which operates two schools with 679 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationGroton Central School District – Financial Management (2014M-288)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … that benefits taxpayers. Transfer excess reserve funds to unassigned fund balance, where allowed by law, or to other reserves established and maintained in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Watervliet City School District – Fiscal Stress (2014M-149)
… City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The District, which … to be maintained, resulting in the need to issue revenue and tax anticipation notes to meet cash flow needs. The Board and District officials failed to properly monitor capital …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… of Chester, Orange County. The District, which operates two schools with approximately 1,070 students, is governed by … auditor did not report directly to the Board or prepare a written report of audit findings. Key Recommendations … limit and reduce the amount of surplus fund balance in a manner that benefits District residents. Segregate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… $31.6 million. Key Findings Budgets did not include estimated amounts for tax certiorari judgments or the District’s plan for funding … is not being followed. Key Recommendations Include all estimated expenditures and revenues in the budget, including …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationCorinth Central School District – Financial Condition (2015M-68)
… revenue and expenditure projections to ensure that estimated revenues are still anticipated to be collected in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Village of Afton – Claims Auditing and Disbursements (2023M-177)
… Key Findings The Board did not properly audit claims. As a result, payments were made prior to audit, for unsupported … receipts. The Village reimbursed the former Mayor for two payments totaling $1,500 for the Village’s accounting … all aspects of the process without any oversight. As a result, there is an increased risk that errors or …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Pembroke Central School District - Investment Program (2023M-130)
… School District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. From January 1, 2022 … $153,000 from money on deposit in its 15 bank accounts at two financial institutions, which had an average of $13.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling … reviewed, and included: 45 unsupported exemptions granted in 2022 that totaled $323,029. 40 unsupported exemptions granted in 2023 that totaled $321,494. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Town of Dayton – Audit Follow-Up (2019M-221-F)
… corrective action. Of the nine audit recommendations, only two were fully implemented and seven were not implemented. … …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fAbout NYSLRS
… The New York State and Local Retirement System (NYSLRS) is one of the largest … benefits for more than 1.2 million members, retirees and beneficiaries. NYSLRS administers two distinct systems: … uniformed services personnel, such as correction officers and sheriffs. The Police and Fire Retirement System (PFRS), …
https://www.osc.ny.gov/retirement/about-nyslrsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … member’s other subscriber plan. Department of Health – Medicaid Program – Recovering Managed Care Overpayments for …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsSubway Recovery Tracker
… station level. While the new system does include useful information on the share of rides paid for through the new … Ridership Trends Note: Some stations may show zero (or near-zero) ridership in months of when they were closed for …
https://www.osc.ny.gov/osdc/subway-recovery-trackerSUNY Bulletin No. SU-274
… To provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected Employees Tier 6 New York State … rate is based on annual pensionable salary from two years prior*. *Total salary should include pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Nelson Rivera in Bid-rigging Case
… plea before The Honorable Dennis M. Kehoe in Monroe County Court to two counts of the class "E" felony charge of … Act. Based on what was stated on the record in today's court proceedings, it is expected that Rivera will be … office to root out this fraud." "Public employees have a legal and ethical responsibility to ensure that government …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-nelson-rivera-bid-rigging-case