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Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… 2014 through September 29, 2015. Background The Lockport Housing Authority is located in the City of Lockport in … was established pursuant the New York State Public Housing Law and operates six properties in the City of Lockport, providing a total of 352 housing units. The Authority can also issue vouchers for 188 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329City of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … 1, 2012 through October 9, 2013. Background The City of Lockport is located in Niagara County, is approximately … City of Lockport Fiscal Stress 2013M330 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of Champion – Information Technology (2014M-130)
… 1, 2012 through December 31, 2013. Background The Town of Champion is located in Jefferson County and has a population … The Town’s budgeted expenditures for the 2014 fiscal year were approximately $2.5 million. Key Findings All users … their computers, giving them complete control over their local workstation. Users could perform actions that would …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Monsey Fire District – Audit Follow-Up (2020M-62-F)
… Municipal Law financial filing and audit requirements. For seven consecutive years, an annual financial report … five-member Board governs the District and is responsible for its overall financial management. The Board appoints a … as the District’s chief fiscal officer and is responsible for receiving, maintaining custody of, disbursing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fNYS Common Retirement Fund Announces First Quarter Results
… traded domestic equities and 15.0 percent in international public equities. The remaining Fund assets by allocation are … New York State Common Retirement Fund is the third largest public pension fund in the United States. The Fund holds and …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsState Comptroller DiNapoli Releases School District Audits
… or enter into adequate written contracts with all IT service providers. Whitesboro Central School District – Separation … services or enter into written agreements with service providers. The district paid 11 professional service …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… five years, and the water fund had an operating deficit in 2019. In addition, village officials did not develop a fund …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 919
… Date(s) August 19, 2009 Background Recent changes in tax regulations require that military stipend payments be … pay and regular earnings in the same paycheck, different tax treatment for these two types of earnings is required. … Questions regarding this bulletin may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … School District , Montauk Union Free School District , New Hartford Central School District , Potsdam Central School … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsInvestment Advisory Committee
… by the Comptroller pursuant to Section 423 of the New York State Retirement and Social Security Law. The Investment … Management Company, LLP Catherine James Paglia President Robert and Ardis James Foundation …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeRensselaer County – Public Health Department Receipts (2013M-18)
Rensselaer County Public Health Department Receipts 2013M18
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Mechanicville City School District – Financial Condition (2017M-93)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Mount Morris Central School District – Financial Condition (2014M-328)
… July 1, 2012 through September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in … Mount Morris Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Carthage Central School District – Financial Condition (2014M-138)
… Central School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and … students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $55 million. Key Findings District … the tax levy. The District ended the 2012-13 fiscal year with an unexpended surplus balance of almost $13 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Village of Savona – Board Oversight (2015M-328)
… of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period June 1, 2013 … totaled $551,715. Key Findings The Board approved the Mayor’s appointment of his wife as Clerk-Treasurer and did … members and ensure that duties in the Clerk-Treasurer’s office are segregated properly, or provide sufficient …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Sodus Center Fire Department – Financial Activities (2016M-424)
… Purpose of Audit The purpose of our audit was to determine whether Department officials and the membership provided adequate oversight of operations for the period January 1, 2015 through October …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424University Preparatory Charter School for Young Men - Payroll (2023M-123)
… hours worked. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payments. We reviewed policies and documents and examined payroll-related records for 25 of …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… a result, the risk that the District may become the victim of a cybercrime and experience financial losses is heightened. Of the District’s 10 online banking users, six users were not … provided with online banking access to one or more of the District’s bank accounts. Five of the six users not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Saugerties Central School District – IT Asset Management (S9-22-05)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit school saugerties IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Town of Tioga – Long-Term Planning (2022M-181)
… [read complete report – pdf] Audit Objective Determine whether Town of Tioga (Town) officials established long-term capital and financial plans. Key Findings Town officials did not establish long-term capital and financial plans, which provide a framework to …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181