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Town of New Albion – Justice Court Operations (2014M-161)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … maintained two outstanding bail lists. The failure to maintain adequate bail records and reconcile them with … corrective action taken. Maintain adequate bail records to determine the amount of bail held by the Court at any …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Jamestown City School District – Fund Balance and Reserves (2022M-97)
… and District officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and annually … annual average of $6.5 million (8 percent), which resulted in annual operating surpluses and increased fund balance by … fiscal years. Could not demonstrate that the balances in five reserves, totaling approximately $8.7 million, were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
… tax levy or to fund needed reserves. Maintained $3 million in the New York State and Local Retirement System (NYSLRS) … to $2.1 million. Did not use $0.9 million restricted in a debt reserve to pay related debt as required. Key … is reduced to a reasonable level. Use funds restricted in the debt reserve to make related debt payments as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
Determine whether the Jefferson County County Department of Weights and Measures Department completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Schoharie County Court and Trust Funds (2022-C&T-3)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … the whereabouts of any person entitled to payment from the estate is unknown, in certain circumstances, funds from …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Treasurer for safekeeping … 2 When the whereabouts of any person entitled to payment from the estate is unknown … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … Clerk’s office when payments are deposited as required by court order . Additionally, in certain circumstances, [2] … estates are entrusted to the Commissioner for safekeeping by order of the Surrogate’s Court . Together, the …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Sherburne-Earlville Central School District – Financial Management (2024M-61)
Determine whether the SherburneEarlville Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Brockport Central School District - Financial Management (2023M-107)
… gaps. However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The … totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt service fund had $700,000 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… did not enforce the limited financial provisions outlined in the Department’s constitution and bylaws (bylaws) or adopt … effective financial oversight of Department operations. In addition: The membership did not follow their bylaws and … required by law. The Treasurer did not accurately capture in the monthly meeting minutes the cash receipt and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Vendor File Advisory No. 6
… on “Vendor Certifications,” designations authorized by a government entity or program which “certifies” a vendor … These designations can aid State agencies in executing and reporting on procurement and payment activities. References: …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsState Agencies Bulletin No. 1476
… as follows: Bargaining Unit: 01 Current Rate: $24.19 New Rate: $26.19 Bargaining Unit: 21 Current Rate: $23.55 New Rate: $25.55 Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1476-new-york-state-correctional-officers-police-benevolent-associationState Agencies Bulletin No. 1400
… as follows: Bargaining Unit: 01 Current Rate: $23.72 New Rate: $24.19 Bargaining Unit: 21 Current Rate: $23.09 New Rate: $23.55 Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1400-new-york-state-correctional-officers-police-benevolent-associationState Agencies Bulletin No. 1322
… as follows: Bargaining Unit: 01 Current Rate: $23.27 New Rate: $23.72 Bargaining Unit: 21 Current Rate: $22.66 New Rate: $23.09 Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1322-new-york-state-correctional-officers-police-benevolent-associationOverview – What Every Employer Should Know
… of the Retirement System and what it means to participate as an employer. Our ongoing goal is to build a partnership … should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/overviewState Comptroller DiNapoli Delivers Inaugural Address
… on Feb. 7, 2007 and has been reelected three times. VIDEO of the speech is available on the Comptroller’s …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-addressFranklin County – Procurement (2016M-366)
… Background Franklin County is located in northeastern New York State and has a population of approximately 51,600. …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366City of Corning – Foreign Fire Insurance Funds (2017M-143)
… to examine the City’s use of foreign fire insurance (FFI) funds for the period July 1, 2015 through June 23, 2017. … in the amount of $26,326 and expended $34,822 in FFI funds. Key Finding The Finance Director did not prepare or …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… The purpose of our audit was to review the District's financial management practices for the period July 1, 2015 … year’s appropriations. Key Recommendation Develop a plan to reduce the amount of available fund balance in a manner that benefits District residents. … SherburneEarlville Central …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Pelham Union Free School District – Reserve Funds (2015M-366)
… year 2014-15. Key Recommendation Ensure that the excess funds in the retirement contribution reserve account are used … residents. … Pelham Union Free School District Reserve Funds 2015M366 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366