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Town of Orange – Budget Review (B20-2-14)
… the significant revenue and expenditure projections in the Town’s adopted budget for the 2021 fiscal year are reasonable. Background The Town of Orange is located in Schuyler County. Key Findings Our review took into … the significant revenue and expenditure projections in the Towns adopted budget for the 2021 fiscal year are …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14DiNapoli Announces Decrease in Pension Contribution Rates for FY 2016-17; Lowers Assumed Rate of Return
… See a fact sheet about NYSLRS , visit: … https://www.osc.state.ny.us/retirement/resources/nyslrs-fact-sheet …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-decrease-pension-contribution-rates-fy-2016-17-lowers-assumed-rate-returnTown of Alden – Town Supervisor (2024M-105)
… date. Maintain accurate accounting records or prepare monthly bank reconciliations. As a result, the total cash balance in the 2023 Annual Financial Report (AFR) was overstated by over $76,000 when compared to the cash … have been completed in prior years. Provide the Board with monthly financial reports as required, resulting in …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… Senior Center, such as signs identifying van accessible parking spaces and grab bars mounted to the side and rear … buildings, such as marked access aisles at the accessible parking spaces, signs identifying van accessible parking spaces, restroom doors that open with five pounds …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Oversight of the Clean Water State Revolving Fund (2020-S-64)
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64.pdfOversight of the Clean Water State Revolving Fund (2020-S-64) 180-Day Response
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64-response.pdfSchalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 school year … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/schalmont-central-school-district-mental-health-training-component-newEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school … did not provide any of the 12 recommended components of mental health that educators should know. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-yorkWellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)
… ] Audit Objective Determine whether the Wellsville Central School District (District) used District resources to provide … Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did … mental health training to any staff for the 2020-21 school year by September 15, 2020 as required by New York …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/wellsville-central-school-district-mental-health-training-component-newWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
… ] Audit Objective Determine whether the Waverly Central School District (District) used District resources to provide … Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Finding The District did … health training as required to any staff for the 2020-21 school year by September 15, 2020 because officials were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/waverly-central-school-district-mental-health-training-component-new-yorkDiNapoli Audit Praises Waterville Central School District
… Waterville Central School District, located in Oneida County, is conducting necessary background checks and fingerprinting of employees prior to allowing them to work with students, … District is located in the village of Waterville in Oneida County. The district serves students residing in the towns of …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… however, additional disclosure of reconciling items is required. The reconciliation could be presented on an …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Selected Payments for Special Items Made to St. Luke's Cornwall Hospital from January 1, 2011 through March 31, 2011
… BlueShield's (Empire's) payments to St. Luke's Cornwall Hospital (St. Luke's) for special items were made according … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they … BlueShields Empires payments to St Lukes Cornwall Hospital St Lukes for special items were made according to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-lukes-cornwall-hospital-january-1-2011-throughSelected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… to State University of New York's Stony Brook University Hospital (Stony Brook) for special items were made according … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they … to State University of New Yorks Stony Brook University Hospital Stony Brook for special it …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughDiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis … revenue received by local governments to date, grouped by New York City and the rest of the state. Users can select a … remit payment of taxes due on a quarterly basis with the New York State Department of Taxation and Finance. OSC …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateDiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] or by mailing a complaint …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesAttica Central School District – Financial Management (2016M-127)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices and … than $1.7 million of surplus funds from the general fund to the debt service fund from July 1, 2010 through June 30, 2013 to reduce the general fund’s unrestricted fund balance to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127MWBE Report 2022-2023 Fiscal Year
In the 2022-23 fiscal year, the Fund recorded growth in its investments with MWBE managers. Total investments and commitments of Fund capital to MWBE partners for 2022-23 was $31.5 billion.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2022-23.pdfCoxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to all staff for the … regulations. Five of the 12 recommended components of mental health that educators should know were not included in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/coxsackie-athens-central-school-district-mental-health-training-component