Search
Village of Suffern – Budget Review (B8-15-13)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village of … fiscal year. Background The Village of Suffern, located in Rockland County, has adopted a budget for fiscal year … budget relies on a 16 percent property tax increase to finance the general fund budget deficiencies because there …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… Section Overview and Policies: Prior to reprocessing a voucher that has been rejected by the … invoice number that was used in the original submission to OSC. Business Units should follow the bulkload process … number that was used in the original voucher submitted to OSC. Business Units should also follow the online process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… examine Board oversight of Commission operations and the cash receipts process for the period January 1, 2015 through … wages and pay rates. Adopt policies and procedures for the cash receipts process and ensure that collections are … HadleyLuzerne Joint Youth Commission Governance and Cash Receipts 2016M262 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mState Comptroller Releases Municipal Audits
… (Cattaraugus County) The board properly planned the waste water treatment plant (WWTP) project but could have better …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsBolton Central School District – Financial Condition (2013M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background The Bolton Central School … a total exceeding $2.1 million over a three-year period to help finance the ensuing year’s operations, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by … limited. Currently the District has more than $1 million in a debt service reserve that District officials could not … with any outstanding debt, and more than $1.1 million in general fund reserves that exceeded reasonable needs of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsWyandanch Union Free School District – Budget Review (B21-7-1)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… to cover her household expenses, State Comptroller Thomas P. DiNapoli announced today. Johnson was sentenced to 60 days … controls. Johnson was fired in 2013 and later moved to Kings Mountain, N.C. To read the audit, visit: … to cover her household expenses State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftJericho Union Free School District – Financial Management (2016M-328)
… The purpose of our audit was to examine the District’s financial management practices for the period July 1, 2014 … Jericho Union Free School District Financial Management 2016M328 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Allegany County – Court and Trust Funds (2014M-74)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer). …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… all outstanding tax certiorari cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) that we released publicly in September 2016. The annual report of the District’s tax … and District officials have no assurance that the amount in the tax certiorari reserve fund is reasonable or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Orleans County – Court and Trust Funds (2024-C&T-6)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Avon Central School District – Financial Management (2024M-75)
… Key Findings The Board and District officials did not effectively manage fund balance and reserves. The … million per year which made it appear the District needed to appropriate $300,000 of fund balance each year and … gaps. However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… issues raising concerns even as the U.S. economy continues to show strength,” DiNapoli said. “Fortunately, our diverse and well-managed portfolio is built to withstand market fluctuations and remains one of the … by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… regulations; and identified violations were followed up on in a timely manner. The audit covered the period July 1, … Under an agreement between New York State and the U.S. Nuclear Regulatory Commission, DoHMH has regulatory authority … inspect such facilities in a timely manner, or follow up on violations. Of the 67 randomly sampled facilities with …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentSUNY Bulletin No. SU-152
… and forwarded to SUNY System Administration, which will forward it to OSC in an Excel file format. All Discretionary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-152-2008-uup-1-discretionary-increaseSUNY Bulletin No. SU-165
… Purpose To provide instructions to agencies for processing United University Professions (UUP) … SUNY System Administration has designated pay periods for each campus to submit their discretionary increases. … The Discretionary Salary Increases are effective: 7/1/09 for eligible employees with a Pay Basis Code of ANN or CYF . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-165-2009-uup-1-discretionary-increaseSUNY Bulletin No. SU-175
… Purpose To provide instructions to agencies for processing United University Professions (UUP) … York and United University Professions (UUP) and provides for Discretionary Salary Increases for UUP BU08 employees. Payment of the increase is at the … To provide instructions to agencies for processing United University Professions UUP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-175-2010-uup-1-discretionary-increaseState Comptroller DiNapoli Releases Municipal Audits
… that combined all water operations. The supervisor did not account for revenues and expenditures associated with …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1298
… need for New York State employees in the National Guard and Reserves to be activated federally or by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1298-extension-military-and-training-leave-benefits-and-stipends