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Village of Hunter – Financial Operations (2023M-164)
Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer properly managed Village financial operations
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s cash … by appropriate documentation. Require the Treasurer to prepare monthly bank account reconciliations and reports; … should be included with the monthly reports presented to and reviewed by the Board. Prepare and submit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Butler – Financial Management (2024M-119)
… audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting records or …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Salamanca City School District – Financial Management and Payroll (2017M-138)
Salamanca City School District Financial Management and Payroll 2017M138
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Mount Sinai Union Free School District – Financial Management (2013M-227)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and the use … each year (exceeding $14 million over a five-year period) to help finance the ensuing year’s operations, District … in appropriating unexpended surplus funds that will not be used to sustain District operations. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227City of Elmira – Financial Condition (2017M-90)
… March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of approximately … fund balance and cash balances, to prevent further decline in financial condition. Include appropriations in the subsequent year’s budget to redeem RANs or require …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Village of Clayville – Board Oversight (2015M-115)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial … on a timely basis. The Board did not audit claims prior to approving them. Budget-to-actual reports provided to the … of the Clerk-Treasurer’s records or cause an audit to be performed. Key Recommendations Deposit all moneys …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Fairport Public Library – Financial Management (2014M-354)
… purpose of our audit was to review the Library’s financial management for the period July 1, 2012 through July 25, 2014. … Fairport Public Library Financial Management 2014M354 …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were paid stipends at rates not … appropriations and fund balance that will be used to fund operations. Adopt a more comprehensive reserve policy and review reserve fund balances to determine whether the amounts are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollLocal Road Conditions in New York State
… issued by the Office of the New York State Comptroller in January 2022, Locally Owned Roads by the Numbers , … roads eligible for federal funding. The data was collected in 2019 and 2020, and represents just over 25,500 lane-miles, … about 13 percent of the 192,500 locally owned lane-miles in New York State – a percentage that varies quite a bit from …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… (Board) and officials properly established and used reserve funds and maintained them at reasonable levels. Key … While the Board and BOCES officials properly established reserve funds, they did not transparently fund the reserves or use or maintain reserve funds at reasonable levels. The Board and officials: …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and improvements totaled over $3.4 million for the … over the last three school years. Although most of the repairs and improvements were proportionately funded by the …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mYork Central School District – Online Banking (2016M-295)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … officials were not aware of any agreements regarding online banking. District officials did not develop written procedures for online banking activities. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… additional benefits for service over 25 years if your employer adopted this coverage. In addition, you must have … within one year of your appointment or within one year of employer adoption. By doing so, you waive the right to … your 62nd birthday. If you are over age 62 when your employer adopts this additional benefit, or if you turn 62 …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… an opportunity to begin closing that gap for the more than one million students attending New York City’s public … P. DiNapoli. The city has expanded existing programs and implemented new programs to address the educational shortfalls and inequities created by the COVID-19 pandemic, but several …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapState Comptroller DiNapoli Releases Year-End Accomplishments
… The New York State Common Retirement Fund reached an all-time … examples include: Filed a first-of-its-kind shareholder lawsuit against Qualcomm to disclose its political spending … nearly $106.2 million in savings and $700,000 in fraud or inappropriate expenses. Another 1,093 reviews were …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… diagnosed with schizophrenia, was found dead from probable suicide months after being placed in a general shelter. Prior …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthOverview – Career Plan
… Overtime, if earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for …
https://www.osc.ny.gov/retirement/publications/1515/overview