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Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… adequate internal controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to ensure they meet grant requirements. The audit covered the period April 2017 through December 2022 … adequate internal controls to oversee and monitor the Governors Office of Storm Recoverys GOSR federally funded …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsPublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… repairs, such as replacing or repairing roofs; improving heating systems, plumbing, and ventilation systems; … restructured (where the authority has already partnered up with a consultant to oversee the funded project, as well …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityDiNapoli Calls on Aetna to Disclose Corporate Political Spending
… New York State Comptroller Thomas P. DiNapoli today urged … 500 company’s annual meeting. DiNapoli is trustee of the New York State Common Retirement Fund, which holds 1,249,849 … Marriott International Inc. Yum! Brands Inc. About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingGreenwich Central School District – Extra-Classroom Activities (2021M-20)
Determine whether Greenwich Central School District District officials adequately safeguarded extraclassroom activity ECA funds and collections and disbursements were properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Lancaster Central School District – Financial Management (2022M-37)
… Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund balance and reserve funds. The Board and … (13 percent). Appropriated, on average, $2.8 million of fund balance that was not used. Did not use reserves in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Contribution Rates – Employer Contributions and Rates
… Contribution rates are issued by system and broken down by tier and retirement plan: Employer Contribution Rates for ERS Retirement Plans Employer Contribution Rates for PFRS Retirement Plans One of NYSLRS’ funding objectives is the alignment of employer … Contribution rates used to calculate annual employer …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… funds’ financial condition to ensure the sustainability of current and future operations. Key Findings Four of the seven … funds financial condition to ensure the sustainability of current and future operation …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259New York State Employees and Federal Funding – Federal Funding and New York
… of 0 499 0.0% Correction, Commission of 0 44 0.0% Criminal Justice Services, Division of 20 577 3.5% Deferred … Audit and Control, Department of 0 2,915 0.0% Law, Department of 201 1,970 10.2% Subtotal 201 4,885 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingDiNapoli: City of Troy's Finances in Precarious Position
… The city of Troy’s financial condition deteriorated because … to finance day-to-day operations and insufficient funding for capital costs, according to an audit released today by … The city of Troys financial condition deteriorated because of poor …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionLancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… The Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly … Administrator and claims auditor properly review all cell phone bills prior to authorizing payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularHarpursville Central School District – Financial Management (2013M-261)
… through June 30, 2013. Background The Harpursville Central School District is located in five towns in Broome County and … Harpursville Central School District Financial Management 2013M261 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Sweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Red Creek Central School District – Financial Condition (2016M-365)
… intentions for the funding, use and maintenance of reserve funds, including a detailed analysis of the District’s … result in the appropriation of fund balance and reserve funds that will not be used. Adopt an adequate reserve plan … for the long-term accumulation and use of reserve funds. Develop and adopt comprehensive multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Wilson Central School District - Financial Management (2022M-22)
… can fund the average workers’ compensation expenditures for 26 years. Unemployment reserve balance of about $400,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22East Irondequoit Central School District - Financial Management (2019M-28)
… managed District finances by adopting realistic budgets and ensuring fund balance remained within statutory limits. … source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for debt service. … years, District officials could have funded operations and reduced surplus fund balances which impact real property …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Village of Delhi – Financial Condition (2013M-110)
… March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by an elected … Set aside the financing for those future needs in formal reserves. Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Pompey Hill Fire District – Financial Management (2021M-136)
Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board properly established and managed capital reserve funds ensured records were audited and annual reports were filed timely
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Pembroke Central School District - Investment Program (2023M-130)
… which had an average of $13.4 million available for investing. Had officials considered other legally permissible … program - legality, safety, liquidity and yield - when investing available funds. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… estimated value of the New York State Common Retirement Fund Fund was $2677 billion at the end of the first quarter …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarter