Search

Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)

… Village of Hoosick Falls within its boundaries, is located in Rensselaer County and has a population of approximately … allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 fiscal … using the cash register, where applicable, and receipts in all other instances. Allocate sales tax revenues to the …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428

Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)

… were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023m

Churchville-Chili Central School District – Financial Management (2015M-354)

… total approximately $79.5 million. Key Findings The Board and District officials adopted budgets that overestimated … by 6 to 7 percent between fiscal years 2012-13 and 2014-15, totaling almost $15 million. The District … the amount of unrestricted fund balance in a manner that benefits District taxpayers. … ChurchvilleChili Central …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354

Mount Sinai Union Free School District – Financial Management (2013M-227)

… Sinai Union Free School District (District) is located in the Town of Brookhaven in Suffolk County. The District is governed by the Board of … expenditures over the past five years, which resulted in operating surpluses totaling $7.1 million. Although the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227

Lynbrook Union Free School District – Special Programs (2016M-45)

… The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools … driver’s education program session were not deposited in a timely manner. Key Recommendations Develop and adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45

Morris Central School District – Fund Balance Management (2023M-47)

… School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … to comply with the statutory limit in a manner that benefits taxpayers. Develop a plan to reduce reserve balances …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47

About this Report – 2023 Financial Condition Report

This report provides citizens with an overview of the financial condition of New York State

https://www.osc.ny.gov/reports/finance/2023-fcr/about-report

About this Report – 2022 Financial Condition Report

Provides citizens with an overview of the financial condition of New York State It presents selected financial economic and demographic information

https://www.osc.ny.gov/reports/finance/2022-fcr/about-report

Town of Broome – Purchasing and Justice Court (2014M-255)

… March 3, 2014. Background The Town of Broome is located in Schoharie County and has a population of approximately … The Justice reported collecting approximately $13,750 in fines, fees and surcharges during 2013. Key Findings Town … not ensure that purchases were made at the lowest cost, in compliance with the Town’s procurement policies and used …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255

State Agencies Bulletin No. 2249

… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase and a … employees are members of NYSCOPBA, Inc. and are currently in, or were previously in, Bargaining Units (BU) 01 and 21 at … OSC will process an electronic input file from NYSCOPBA to deduct a one-time retroactive dues adjustment for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-association

DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter

… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $274.6 … and real assets (13.32%) and credit, absolute return strategies, and opportunistic alternatives (8%). The Fund’s …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarter

Town of Allen – Town Clerk Collections (2024M-120)

… did not always record fees accurately or deposit them in a timely manner, but fees were properly deposited intact and generally remitted in a timely manner and reported accurately to the Town … tax collections but did not always deposit collections in a timely manner. Specifically, the Clerk did not: Deposit …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120

Internal Control

… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International Standards for the Professional Practice of Internal Auditing The …

https://www.osc.ny.gov/state-agencies/guidance/internal-control

Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)

… Determine whether the Madison County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8

Wyandanch Union Free School District – Budget Review (B25-7-3)

… proposed 2025-26 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. …

https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3

About NYSLRS

… The New York State and Local Retirement System (NYSLRS) is one of the largest … benefits for more than 1.2 million members, retirees and beneficiaries. NYSLRS administers two distinct systems: … uniformed services personnel, such as correction officers and sheriffs. The Police and Fire Retirement System (PFRS), …

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

Unified Court System Bulletin No. UCS-159

… Percentage and Payment Amount. Questions Questions about processing transactions may be directed to the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-159-april-2010-service-increments-longevity-pay-and-longevity

State Agencies Bulletin No. 891

… automatically. Affected Employees Eligible employees in Bargaining Unit 05 Background Chapter 114 of the Laws of … if the employee: has completed one (1) year of service in such grade by April 1, 2009; and did not receive a Performance Advance in October 2008; and was rated “Satisfactory” or its …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/891-april-2009-performance-advances-graded-and-ns-equated-grade-employees