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Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance of … did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that … and salary information for reliability or compare it to estimates in project applications. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … did not apply for all transportation state aid for seven new bus acquisitions resulting in a potential revenue loss of … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Town of Broome – Purchasing and Justice Court (2014M-255)
… was to review the Town’s purchasing practices and the Justice Court’s financial activity for the period January 1, … is responsible for making purchases. The Town maintains a Justice Court with one Justice. The Justice reported collecting approximately … audit was to review the Towns purchasing practices and the Justice Courts financial activity for the period January 1 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255About this Report – 2022 Financial Condition Report
… selected financial, economic, and demographic information in an easy-to-understand format. The report also presents basic information on trends in State receipts (revenues) and spending (disbursements), … not to replace them. Detailed accounting data can be found in reports such as the Annual Comprehensive Financial Report …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges … Determine whether Buffalo Collegiate Charter School School credit card charges were properly approved adequately supported and for School purposes …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Village of Akron – Selected Financial Activities (2016M-133)
… of Trustees. The annual budget for the 2015-16 fiscal year was approximately $6 million. Key Findings We reviewed …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Internal Control
… Laws, Rules & Regulations Internal Control Act Standards for … Laws Rules Regulations …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlMadison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … did not develop and implement procedures for periodic price accuracy testing. Key Recommendations Perform required … and AML. Develop and implement procedures for periodic price accuracy testing. County officials disagreed with …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8State Agencies Bulletin No. 2249
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase and a … OSC will process an electronic input file from NYSCOPBA to deduct a one-time retroactive dues adjustment for … for the affected employees. Agency Actions: Agencies are to notify affected employees. Questions: Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationWyandanch Union Free School District – Budget Review (B25-7-3)
… operating deficits to submit to the State Comptroller each year, starting with the fiscal year during which the municipality or school district is … the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… growth has continued this year, bolstering markets in the second quarter,” DiNapoli said. “Our diverse portfolio … As of Sept. 30, the Fund had 42.01% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (22.22%), private equity …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterTown 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-120Border City Fire District – Board Oversight (2024M-137)
… the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137About NYSLRS
… (Fund), which was valued at $273.1 billion as of March 31, 2025. The Fund supports the benefits of current and future … best-managed and best-funded plans in the nation. See our 2025 Annual Comprehensive Financial Report for additional … the Fund’s performance and position, and read our Fact Sheet for the latest NYSLRS stats. Rev. 9/25 …
https://www.osc.ny.gov/retirement/about-nyslrsWillsboro Fire District – Financial Controls (2014M-156)
… from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an … The Treasurer does not maintain running cash balances in the check book registers, maintain accounting records with … the District’s annual financial report each year with OSC in a timely manner. Conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… prior approval and justification for overtime worked. In consultation with legal counsel, review the overtime policy, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Board of Directors. The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire protection to the Village, the Town of Sterling in Cayuga County and the Town of Wolcott in Wayne County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityState Agencies Bulletin No. 1178
… Request using the Action/Reason code of DTA/USP (Data Change/Unsatisfactory Performance) and enter Increment Code … Rate) using the Action/Reason code of PAY/PAV (Pay Rate Change/Performance Advance). Promotion Recalculation … page using the Action/Reason code of PAY / PMR (Pay Rate Change/Promotion Recalculation). In addition, the FIS amount: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1178-september-2012-performance-advances-graded-and-ns-equated-gradeState Agencies Bulletin No. 1085
… automatically. Affected Employees Eligible employees in Bargaining Unit 05 with a Pay Basis Code of 21P or CAL … Advance if the employee: has worked 150 workdays during the rating cycle for the 2011-2012 academic year; and … Advances and Promotion Recalculations are processed. All reports are sorted by agency code, then by employee name …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1085-september-2011-performance-advances-graded-and-ns-equated-gradeDivision of Housing and Community Renewal Bulletin No. DH-58
… In addition, the FIS amount: must be equal to or greater than the Hiring Rate; must be greater than the employee’s current salary; can exceed the … to Job Rate 1003 1001 if the current salary is equal to or greater than Hiring Rate and below Job Rate and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-58-october-2012-performance-advances-graded-and-ns-equated