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Town of Chester – Time and Attendance Records (2017M-287)
… and attendance and leave records for the period January 1, 2016 through October 2, 2017. Background The Town of Chester is located in Orange County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Island Trees Union Free School District – Overtime (2016M-389)
… the District’s use of overtime for the period July 1, 2015 through June 30, 2016. Background The Island Trees Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Arlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… controls over the computer inventory it rents through a cooperative services agreement for the period July 1, 2014 … 21, 2015. Background The Arlington Central School District is located in the Towns of LaGrange, Pleasant Valley, Beekman and Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryValley Central School District – Financial Condition (2014M-58)
… 5, 2013. Background The Valley Central School District is located in Orange County and is governed by a Board of Education. The District served 4,652 students …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58City of Johnstown – Internal Controls Over Payroll (2015M-75)
… through January 31, 2015. Background The City of Johnstown is located in Fulton County and has a population of approximately 8,700. The City is governed by …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… 2016. Background The Cheektowaga Central School District is located in the Town of Cheektowaga, Erie County. The District, which … $40.1 million. Key Findings The Board has not adopted a payroll policy. The Board did not formally adopt its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitTown of Stuyvesant – Procurement (2017M-54)
… November 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member … Amend the procurement policy to require the use of a competitive process when procuring professional services. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Town of Croghan – Financial Management (2014M-340)
… 2013 through May 31, 2014. Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. The Town is governed by … financial management practices for the period January 1 2013 through May 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Town of Cornwall – Financial Condition (2014M-123)
… 1, 2011 through December 31, 2013. Background The Town of Cornwall is located in Orange County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Town of Knox – Internal Controls Over Payroll (2014M-35)
… 2012 through August 31, 2013. Background The Town of Knox is located in Albany County and is governed by an elected five-member Town Board and has a population of approximately 2,690 residents. Budgeted … internal controls over payroll for the period of January 1 2012 through August 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… through August 31, 2013. Background The Town of Charlton is located in Saratoga County and is governed by an elected five-member Town Board and has a population of approximately 4,100 residents. Budgeted … water billing and collections for the period of January 1 2012 through …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28Oversight of Persons Convicted of Driving While Intoxicated
… Purpose To determine whether the Queens County District Attorney’s … (Office) provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed on … specific circumstances. Convicted offenders are subject to a range of sanctions including, but not limited to, …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedDiNapoli: NYC Spending Priorities Shifted During Pandemic
… address pressing needs, but some new critical programs and services may face fiscal cliffs, according to a new … P. DiNapoli. The report compared the city’s pre-pandemic and current preliminary budgets for Fiscal Year 2024 (FY24) … DiNapoli said. “Funding for education, public health and social services have risen to counter the effects of the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicTown of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … January 1, 2009, to August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population … Town of Lindley Financial Management 2012M226 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… through December 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately 2,000. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Spencerport – Financial Management (2013M-134)
… April 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe County and has a population of approximately 3,600. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134March 2000: Handicapped Parking Education Program
… that every county and the City of New York shall establish a handicapped parking education program for the purpose of … increased public awareness of handicapped parking laws. In order to fund this program the statute provides for … relating to handicapped parking spaces. This surcharge is in addition to any other sentence, fine or penalty. …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programNYS Common Retirement Fund Announces Third Quarter Results
… "The New York State Common Retirement Fund enjoyed a robust third quarter that saw continued strong performance in domestic and developed international equities markets," DiNapoli said. "Our investment strategy is geared toward consistently achieving long term results but …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… 4.51%. “The equity markets had some difficult times in 2022, but the Fund posted positive results for the … quarter,” DiNapoli said. “Market volatility may persist in 2023, but the Fund remains well-diversified and built to … (6.24%). The Fund’s long-term expected rate of return is 5.9%. DiNapoli initiated quarterly performance reporting …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterState Comptroller DiNapoli Releases Municipal Audits
… five years, and the water fund had an operating deficit in 2019. In addition, village officials did not develop a fund balance policy, multiyear financial plan or capital … seven consecutive years, an annual update document, which is a required annual financial report, was not properly …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0