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Facilities Planning Bureau Project Review
… Purpose To determine if the State Education Department’s (Department) Facilities … completes its review of projects in a timely manner and, if not, what the impacts on school districts are. We also sought to determine whether … To determine if the State Education Departments Facilities Planning Bureau …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewTown of Lewis – Records and Reports (2025M-17)
… accounting records and providing financial reports to the Town Board (Board). The Supervisor assigned his duties … accounting records and preparing financial reports to an appointed Clerk to the Supervisor (Clerk). The Town’s accounting records … As a result the Board lacked reliable records and reports to effectively manage the Towns financial operations …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… City of North Tonawanda – Financial Condition (2020M-90), released in August 2020. The audit determined that the Mayor … local laws and ordinances. The Mayor is the City’s chief executive officer and is generally responsible for the administration and supervision of City affairs. Results of Review It appears that the City has not …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fCornwall Central School District – Information Technology (2021M-83)
… over the District’s user accounts and software updates to help prevent unauthorized use, access and loss. Key … officials did not establish adequate internal controls to safeguard the District’s user accounts. Specifically: … Sensitive IT control weaknesses, including issues related to software updates, were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Danby Fire District – Claims Audit (2020M-149)
… Danby Fire District (District) adequately audited claims to ensure purchases had supporting documentation and were … audit claims and it authorized some unallowable claims to be paid prior to audit. The District: Made 14 disbursements totaling more … the Danby Fire District District adequately audited claims to ensure purchases had supporting documentation and were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… evaluated, updated as necessary, and disseminated to appropriate District personnel. Key Findings The Board and … IT contingency plan in place that is properly distributed to all responsible parties and periodically tested for … that employees will react quickly and effectively to maintain business continuity. As a result, important …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyChautauqua County – Financial Condition (2023M-111)
… financial operations and took appropriate actions to maintain the North Chautauqua County Water District’s … financial operations or take appropriate actions to maintain the District’s fiscal stability. As such, all … 2022. Did not enforce collection of water usage billed to Chadwick Bay Intermunicipal Water Works (CBI), resulting …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111City of North Tonawanda - Financial Condition (2020M-90)
… financial operations and took appropriate actions to maintain the City’s fiscal stability. Key Findings The … City’s financial operations or take appropriate actions to maintain the City’s fiscal stability. The general and … position. Key Recommendations Take appropriate action to remedy the financial condition problems affecting the …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Town of Alden – Town Supervisor (2024M-105)
… records and provided sufficient financial reports to the Town Board (Board). Key Findings The former Supervisor … records or providing sufficient financial reports to the Board. The Supervisor did not always adhere to basic internal controls that are designed to help ensure …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the … Key Findings The Board did not have the information needed to properly monitor and manage Town operations. These serious … of funds. The Town does not have complete, accurate and up-to-date accounting records. The Supervisor did not perform …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andTown of Grafton – Audit Follow-Up (2013M-113-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March 29, 2016, in … The purpose of our review was to assess the Towns progress as of March 29 2016 in …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fTown of Elmira – Audit Follow-Up (2015M-226-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of July 11, 2016, in … The purpose of our review was to assess the Towns progress as of July 11 2016 in …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fDiNapoli Releases Report on Nonprofit Industry
… nonprofit organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the … DiNapoli said. “Many nonprofits rely on government funding to support their services, and contract delays and slow payments have contributed to some of the challenges they face. Policymakers need to …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… quarter (January-March) of 2025, an increase of 3.2% ($180 million) compared to the same quarter last year. Each of … the first quarter JanuaryMarch of 2025 an increase of 32 $180 million compared to the same quarter last year …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterInvestment Standards
… – Signed into law on July 21, 2022 as Chapter 414 of the laws of 2022 – A.9281/S.9045 (Glick/Mannion) – Relates to investment standards for investments of the New York State college choice tuition savings program … Relates to investment standards for investments of the New York State college choice tuition savings program …
https://www.osc.ny.gov/legislation/investment-standardsDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… manufacturers. The company has more than 80 employees at its headquarters in the Village of Scottsville in Monroe … and contributes to clinical trials across the globe. Trillium Group, a fund manager for the In-State Private … that has commercialized advanced research originating at leading academic institutions and pharmaceutical …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundDiNapoli Releases Climate Action Plan
… the assets of the $210 billion New York State Common Retirement Fund (Fund). The plan lays out a path for the Fund … years that the actions taken by the New York State Common Retirement Fund will show up in its leading investment … to climate resiliency.” "We applaud New York State Common Retirement Fund's new climate action plan as it will be a …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planState Agencies Bulletin No. 1275
… Purpose To notify agencies of the new deduction codes 616 PAF … have deduction code 617 PAF Retirement After Tax (PAF ATX) to code 616 PAF Retirement Before Tax (PAF BTX); and who … have deduction code 619 PAF Arrears After Tax (PAF ARATX) to code 618 PAF Arrears Before Tax (PAF ARBTX). The narrative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionState Agencies Bulletin No. 468
… tax refunds. Effective Date(s) Checks dated April 15, 2004 for Institution agencies and checks dated April 21, 2004 for Administration agencies. Background Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsDiNapoli: Nine Million New Yorkers Employed, Highest Count Since 2008
… Participation rates in the Capital Region and the Hudson Valley also topped 60 percent, followed by New York City; … in the Southern Tier, the North Country, the Mohawk Valley, Central New York and Western New York from 2011 to …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nine-million-new-yorkers-employed-highest-count-2008