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More About This Retirement Plan – New Career Plan
… rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planTown of Stockport – Disbursements (2013M-216)
… The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is governed by an … five-member Town Board comprising the Town Supervisor and four Board members. The general and highway funds’ adopted budgets for the 2013 fiscal year …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Village of Clinton – Financial Management (2014M-316)
… to bank balances monthly and establish and maintain receivable control accounts for real property taxes and water and sewer rents. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Putnam Valley – Purchasing (2013M-193)
… internal controls over the Town’s purchasing practices for the period January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 … members and the Town Supervisor. Budgeted appropriations for the 2013 fiscal year were approximately $5.09 million for …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your operations. The body or official … of trends in expenditures that may provide opportunities for improvement in procuring goods and services. An …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal … which is seven years beyond its usable life, accounted for approximately $66,000, or 70 percent, of these total … any highway equipment capital reserve funds to save funds for asset replacement. Key Recommendations Develop long-term …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… and an IT vendor were adequately supervised and monitored for the period July 1, 2011 through August 15, 2014. … Background The Buffalo City School District is located in the City of Buffalo, Erie County, and is governed by an … approximately 34,000 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $806.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerTown of Mentz – Board Oversight (2016M-403)
… a comprehensive multiyear financial and capital plan or a fund balance policy. The Board adopted budgets that … expenditures for the town-outside-village highway fund, and the 2016 tax levy exceeded the property tax cap for … and capital plan for a three- to five-year period and a fund balance policy. Adopt budgets with realistic estimates …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Town of Homer – Non-Payroll Disbursements (2023M-63)
… adequate oversight of non-payroll disbursements. As a result, Town officials made duplicate payments totaling … controls relating to non-payroll disbursements. As a result, checks and balances over the powers and duties of … action. Appendix B includes our comment on issues raised in the Town’s response letter. … audit town homer …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Clarendon Fire Company – Financial Activities (2023M-50)
… did not maintain adequate supporting documentation for cash receipts, and fundraising cash receipts, totaling … Key Recommendations Maintain detailed financial records for each fundraising event and hall rental activity and … and invoices, and that credit card payments are made in a timely manner. Company officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Coeymans – Financial Condition (2015M-184)
… of our audit was to review the Town’s financial condition for the period January 1, 2012 through May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately 7,400 residents. The … an elected five-member Town Board. Budgeted appropriations for the 2015 fiscal year were $6.9 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-1842024 Annual Cash Basis Report on State Funds
… Governmental Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-funds2025 Annual Cash Basis Report on State Funds
… of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsDiNapoli Releases Economic Report on the Bronx
… back from pre-pandemic levels but also continue the upward trend that it had seen after years of decline.” “This …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxComptroller DiNapoli Releases School Audits
… reserves than were budgeted to finance operations. As a result, the district’s recalculated year-end unrestricted fund balance averaged about 9.4 percent of the next year’s budgetary appropriations over … more than $1.4 million and was 7.5 percent of the 2015-16 budgeted appropriations, exceeding the statutory limit by …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Plymouth Volunteer Fire Department – Missing Funds (2014M-50)
… of the Department’s financial operations for the period of January 1, 2010 through December 3, 2013. Background The … the Department’s fire protection service operations. As a result of a lack of oversight, the former Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Allegany-Limestone Central School District - Financial Management (2018M-129)
… - pdf] Audit Objective Determine whether the Board and District officials effectively managed fund balance and … the debt and capital reserves … AlleganyLimestone Central School District Financial Management 2018M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Town of McDonough – Financial Operations (2017M-120)
… The Town of McDonough is located in Chenango County and has a population of approximately 890. The Town is … Town Board. Budgeted appropriations for the general and highway funds for 2017 total $678,550. Key Findings Town officials purchased goods and services totaling $265,200 without soliciting …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Town of Lexington – Town Clerk (2017M-188)
… Clerk recorded, deposited, remitted and reported all money in a timely and accurate manner for the period January 1, 2014 through November 10, 2016. … five-member Town Board. Real property taxes collected for the audit period totaled $4.9 million and fees collected …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Oriskany Central School District – Procurement (2017M-87)
… of goods and services was appropriate and was compliant with competitive bid statutes and District policies for the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87