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Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… her leave usage . She earned and used leave that she was not entitled to and paid herself an unauthorized payment for unused leave to which she was not entitled when she left Village employment. The total value of these unauthorized payments was $13,293. The former Clerk-Treasurer erroneously reported …

https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11

State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal

… the robust climate disclosures that we have long advocated for. Access to consistent, comparable, and … as we navigate our path to net zero by 2040. “We are all experiencing catastrophic and deadly weather events, … levels, and economic disruption due to climate change. It is time for US companies to step up to the plate and develop, …

https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposal

Putnam Valley Central School District – Information Technology (2021M-154)

… use, access and loss. Officials did not adopt a password security policy or manage the use of administrative … risk of unauthorized use or access that could result in important data loss and a serious interruption in operations. Officials did not: Adopt an adequate password …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154

Town of Southold – Financial Operations (2014M-299)

… Purpose of Audit The purpose of our audit was to review selected financial operations of the Town for … The purpose of our audit was to review selected financial operations of the Town for …

https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299

Middle Country Public Library – Treasurer (2015M-291)

… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period …

https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291

Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)

… bidding. Did not issue requests for proposals for six of 10 professional services providers paid $416,367. Did not obtain quotes for 20 purchases totaling $150,293 out of 30 reviewed. Key Recommendations Develop written …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86

City of Long Beach - Financial Condition (2019M-133)

Determine whether the Council and City officials adequately managed the Citys financial condition

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133

2015 Annual Cash Basis Report on State Funds

… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in … Operating Results Governmental Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State … Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary …

https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds

2016 Annual Cash Basis Report on State Funds

https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds

2017 Annual Cash Basis Report on State Funds

https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds

2018 Annual Cash Basis Report on State Funds

… - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, … Obligation Requirements Payable from Debt Service Funds State Debt Outstanding Combining Statements of Selected … Comptrollers Annual Report to the Legislature on State Funds …

https://www.osc.ny.gov/finance/cash-basis/2018-annual-cash-basis-report-state-funds

2019 Annual Cash Basis Report on State Funds

https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-funds

City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)

… whether City of Cortland (City) officials ensured claims for credit account purchases and employee reimbursements were properly supported and for appropriate purposes. Key Findings City officials did not … whether City of Cortland City officials ensured claims for credit account purchases and employee reimbursements were …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141

Haldane Central School District - School District Website (S9-19-32)

… maintained a website but certain financial information was not posted, causing a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32

Sidney Central School District - Financial Management (2019M-243)

… officials properly managed fund balance. Key Findings As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, respectively, were excessive. The … year and the excessive tax certiorari reserve balance as of June 30, 2019, the District’s recalculated surplus fund …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243

Madison County - Claims Audit and Payment Process (2019M-142)

… controls over the claims audit and payment process were adequately designed and operating effectively. Key … or services. In addition, claims totaling $1.3 million were paid without Board approval. The Treasurer did not … controls over the claims audit and payment process were adequately designed and operating effectively …

https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142

Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)

… Purpose of Audit The purpose of our audit was to review the Clerk’s records and procedures for tax … The purpose of our audit was to review the Clerks records and procedures for tax …

https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91

Town of Boylston – Financial Condition (2021M-69)

… the Town Board (Board) effectively managed the Town of Boylston’s (Town’s) financial condition. Key Findings The … results during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s surplus funds were … whether the Town Board Board effectively managed the Town of Boylstons Towns financial condition …

https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69