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Lyncourt Union Free School District – Financial Condition (2016M-62)

… Such uses could include, but are not limited to, paying off debt, financing one-time expenditures and reducing …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62

Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)

… of our audit was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 … The Erie 1 Board of Cooperative Educational Services is a public entity serving 19 component school districts. BOCES, … and other participating school districts, is governed by a seven-member Board of Education elected by the boards of …

https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188

Village of Monticello – Board Oversight (2016M-337)

… 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, which has a population of … and bank reconciliations are not completed accurately and in a timely manner. The Board has not established any …

https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337

DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter

… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York … Fund (Fund) was $246.3 billion at the end of the second quarter of State Fiscal Year 2023-24. For the … of the state fiscal year gave way to declines in the second quarter,” DiNapoli said. “Our domestic economy has …

https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarter

Westmoreland Central School District – Financial Condition (2014M-283)

… The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and 145 … a plan to reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Develop and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283

Glens Falls Common School District – Financial Condition (2015M-66)

… The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed by an … 2014-15. The Board appropriated $154,860 of fund balance in its 2014-15 budget, causing the District’s unrestricted …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66

Management of Energy Consumption

… Background Executive Order No. 111 (EO 111) issued on June 10, 2001, directs State agencies and public authorities to be … With Executive Order 111 Requirements to Purchase Power From Renewable Sources (2008-S-74) …

https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumption

Afton Central School District – Fund Balance Management (2023M-18)

… and evaluate the financial impact of debt issuance versus using surplus fund balance on District operations. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18

Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)

… update document (AUD) was filed 310 days late and the 2021 and 2022 AUDs were not filed. Furthermore, the …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73

Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)

… charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71

Town of Morehouse – Records and Reports (2021M-182)

Determine whether the Town of Morehouse Town Town Supervisor Supervisor maintained complete accurate and timely financial records and reports

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182

XII.8.C Payment Intercepts – XII. Expenditures

… by law and when requested by the Business Unit, the Office of the State Comptroller (OSC) has the ability to offset payments received from the Business Unit and offset a portion of that payment to another entity. This section provides … by law and when requested by the Business Unit the Office of the State Comptroller OSC has the ability to offset …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-intercepts

Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)

… Purpose of Audit The purpose of our audit was to determine whether the Superintendent and the Director of … District financial operations for the period June 1, 2011, to July 9, 2012. Background The Cortland City School District … over the District’s financial operations. They both failed to properly assign users within the financial software, and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operations

Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)

… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls …

https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8

Personal Income Tax and Property Tax

… personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, collectively referred to as credits) processed by the Department during the period … 1, 2019 through December 31, 2019, and levy year 2018 credits paid as of September 5, 2019 were appropriate and …

https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-tax

Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)

… process for the period October 1, 2012 through September 30, 2013. Background The Cohoes Housing Authority (Authority) …

https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373

Cohoes Public Library – Governance and Operations (2015M-259)

… provided adequate oversight of the Library’s operations for the period January 1, 2014 through December 31, 2014. … nine-member Board of Trustees. Budgeted appropriations for 2014 were approximately $242,000. Key Findings The Board … not audit and approve claims prior to them being processed for payment by the City. Key Recommendations Ensure the …

https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259

White Plains City School District – Financial Management (2020M-71)

… annual budget. Certain appropriations were overestimated in previous budgets and continued to be overestimated. … the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not … known factors. Reduce the amount of surplus fund balance in a manner that benefits taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71