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Town of Byron – Procurement (2024M-11)

Determine whether the Town of Byron Town officials complied with New York State General Municipal Law GML and Town policy when procuring goods and services

https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11

Farmingdale Union Free School District – Payroll (2024M-22)

… School District (District) officials properly monitored, approved and controlled overtime. Key Findings District … Free School District District officials properly monitored approved and controlled overtime …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22

About NYSLRS

… The New York State and Local Retirement System (NYSLRS) is one of the largest retirement … NYSLRS administers two distinct systems: The Employees’ Retirement System (ERS), which provides benefits to employees … as correction officers and sheriffs. The Police and Fire Retirement System (PFRS), which provides benefits for police …

https://www.osc.ny.gov/retirement/about-nyslrs

Town of Throop – Highway Department (2021M-115)

… $1,277. Key Recommendations Annually agree, in writing, on highway repair and improvement expenditures. Maintain a …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115

Broome-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-2023m

City of Olean Housing Authority – Board Oversight (2016M-93)

… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial activities for the period July 1, 2013 … City of Olean Housing Authority Board Oversight 2016M93 …

https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93

Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)

… audit was to assess the Authority’s purchasing procedures for the period January 1, 2014 through June 30, 2015. … during our audit period did not provide adequate guidance for purchases when competitive bidding was not required. Key … Ensure that complete and accurate minutes are kept for all Board proceedings; accept and approve only those …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304

Hudson Housing Authority – Board Oversight (2016M-302)

… is located in the City of Hudson in Columbia County and provides low-rent housing for qualified individuals. The … of five commissioners appointed by the City Mayor and two commissioners elected by tenants. The operating … year totaled approximately $867,000. Key Findings Board and Authority officials have not adopted policies and …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302

East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)

… weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded network user … and Operations had excessive administrative permissions in the financial software, which allowed them to potentially … Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-software

Village of St. Johnsville – Records and Reports (2015M-1)

… Purpose of Audit The purpose of our audit was to review the Village’s financial operations … 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, … Village of St Johnsville Records and Reports 2015M1 …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1

Village of Clayville – Board Oversight (2015M-115)

… Board’s oversight of the Village’s financial operations for the period June 1, 2013 through December 31, 2014. … Clayville is located in the Town of Paris in Oneida County and has a population of approximately 350. The Village is … elected five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key …

https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115

Village of Fleischmanns – Water Fund (2013M-151)

… 2013. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County. The Village is governed by a five-member … expenditures and revenues, which initially resulted in an excessive fund balance, but has since caused fund …

https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced the …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits

Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)

… (Corporation) Board properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot … proceeds were used to further the Corporation’s mission. Revolving loan fund activity was not adequately monitored to …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporation

East Irondequoit Central School District - Financial Management (2019M-28)

… whether the Board effectively managed District finances by adopting realistic budgets and ensuring fund balance … circumvented the statutory limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a … surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28

Retirement Estimates – Divorce and Your Benefits

… property and may be divided when a marriage ends Guide to Domestic Relations Orders Retirement Estimates …

https://www.osc.ny.gov/retirement/members/divorce/retirement-estimates

State Comptroller DiNapoli Releases School District Audits

… IT control weaknesses were communicated confidentially to officials. Find out how your government money is spent at …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0

Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)

… claims were properly authorized, supported, audited and paid in accordance with contracts for the period January … 300, is responsible for providing early intervention and preschool education programs and for providing children and family services. The County is …

https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-family