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Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to … Union Free School District is located in the Town of Lewisboro and parts of the Towns of Bedford, Pound Ridge … KatonahLewisboro Union Free School District Procurement of Professional Services 2016M193 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalEast Greenbush Central School District – Claims Processing (2015M-302)
… July 1, 2014 through August 31, 2015. Background The East Greenbush Central School District is located in the Towns of East Greenbush, Nassau, North Greenbush, Sand Lake and … East Greenbush Central School District Claims Processing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Piseco Common School District – Claims Auditing (2015M-230)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … District officials established effective procedures to ensure that claims are adequately documented and … for legitimate District purposes and are approved prior to payment. Key Recommendation There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-2302017 Financial Condition Report – 2017 Financial Condition Report
… York State’s short-term financial condition has improved in recent years, but concerns are on the horizon. As the … latest financial projections contain projected budget gaps in the next three fiscal years that average more than $5.9 … selected financial, economic, and demographic information in an easy-to-understand format. Read More Table of Contents …
https://www.osc.ny.gov/reports/finance/2017-fcrWest Hempstead Water District – Life Insurance (2016M-393)
… Background The West Hempstead Water District is located in the Town of Hempstead in Nassau County and serves a portion of the Town. The … by an elected three-member Board of Commissioners. In 2015, revenue totaled approximately $4.1 million and …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Brewster Central School District – Financial Condition (2014M-224)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Finding District officials have taken appropriate action to manage the District’s financial condition.gets. This …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224Village of Belle Terre – Audit of Claims (2013M-87)
… Purpose of Audit The purpose of our audit was to determine whether the Village Board adequately audited claims. Background The Village of Belle Terre is located in the Town of Brookhaven in … Village of Belle Terre Audit of Claims 2013M87 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Unified Court System Bulletin No. UCS-103
… year. Affected Employees Employees represented by District Council 37 in Bargaining Unit SK who receive a paycheck or … and the Earnings Code. Union BU Value Earnings Code DC 37, Local 1070 SK $107.00 PL3 Note: This benefit also will … Control-D report NPAY771 (Time Entry Payment Report) will list all employees for whom the Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsAgency Financial Reporting Package
… data and related information is required to ensure full and proper disclosure in financial statements prepared …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageState Agencies Bulletin No. 770
… Purpose To explain procedures for processing Veterans’ Program Incentive Award payments. … for quality employment training and placement services” to be administered by the State of New York. The intent of … To explain procedures for processing Veterans Program Incentive Award payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsState Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the following statement on the New York City Mayor’s 2024 State of the City address: “Public … and economic growth must guide future investments for New York, but the city is facing serious challenges, … New York State Comptroller Thomas P DiNapoli released the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressState Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… passing of the state budget is welcome news. While jobs are rebounding in many industries, our economic recovery lags … will add recurring spending, and it is yet unclear to what extent they are supported by recurring revenues. Using … budget and release a detailed analysis in the coming weeks." Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… the Town’s internal controls over Justice Court operations for the period January 1, 2011, through September 20, 2012. Background The Town of … were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting and financial oversight … policies and procedures or a long-term financial plan to govern the budgeting process or the appropriate level of fund balance to maintain in each fund. The Board adopted unrealistic …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158State Agencies Bulletin No. 1795
… limit increases each year, and is based on the Consumer Price Index on December 31 of the previous year. In 2018, the maximum amount of OT that can be included in the final average salary of a Tier 6 member was changed from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1795-2020-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which … and checks received totaling $21,181 were not deposited in a timely manner. Company officials did not approve 114 … The President and Fire Chief periodically signed a series of blank checks for the Treasurer to use for Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mTown of Benson – Financial Condition (2013M-77)
… condition for the period January 1, 2010, through December 31, 2012. Background The Town of Benson is located … not maintain accounting records in a timely manner. As of December 2012, the Supervisor had not made postings to the … Board should use these reports to compare actual operating results to budgeted amounts. Ensure necessary budget …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Town of Milford – Financial Condition (2013M-355)
… through August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an elected Town Board comprising the Town …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli … Fund's audited value was $273.1 billion as of March 31, 2025, the end of the state’s previous fiscal year. As of Dec. …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterCost-Saving Ideas: School District Auditing – External Auditor
… or BOCES has fewer than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a … don’t require, audit rotation.) Who qualifies Candidates for the position must: be a Certified Public Accountant (CPA) … conflict of interest ) Resources "External Audit Guidance for School Districts [pdf]," - Office of the State …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditor