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Investment Standards
… laws of 2022 – A.9281/S.9045 (Glick/Mannion) – Relates to investment standards for investments of the New York State … Relates to investment standards for investments of the New York State …
https://www.osc.ny.gov/legislation/investment-standardsCornwall Central School District – Information Technology (2021M-83)
… complete report - pdf ] Audit Objective Determine whether Cornwall Central School District (District) officials … Determine whether Cornwall Central School District District officials …
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)
… by Town Law prior to Board audit and approval. Ensure all purchases have proper supporting documentation, including …
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)
… contingency plan in place that is properly distributed to all responsible parties and periodically tested for efficacy, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyCity of North Tonawanda - Financial Condition (2020M-90)
Determine whether the Mayor and City Council adopted realistic budgets that were structurally balanced routinely monitored financial operations and took appropriate actions to maintain the Citys fiscal stability
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Chautauqua County – Financial Condition (2023M-111)
… services. County officials: Overestimated revenues by a total of $1.6 million, an average of $410,000 or 29 percent … Bay Intermunicipal Water Works (CBI), resulting in a balance owed of $1.4 million. Spent $5.2 million from the general fund for District operations and did not repay the general fund, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… May 31, 2013. Background The Town of Altona is located in Clinton County and has a population of approximately 2,900 … and manage Town operations. These serious deficiencies in the Town’s recordkeeping, reporting and management … the bookkeeper’s failure to record and deposit revenues in a timely manner and may have identified her apparent …
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 … March 29, 2016, in implementing our recommendations in the audit report released in August 2013. Background The Town of … made progress implementing corrective action. Of the two audit recommendations, neither was implemented. …
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)
… report released in January 2016. Background The Town of Elmira is located in Chemung County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fCity of Yonkers – Budget Review (B23-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5Rockland County – Budget Review (B21-6-12)
… New York State Local Finance Law Section 10.10 requires all municipalities that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12City of Troy – Budget Review (B21-5-10)
… Town of Halfmoon and Water Commissioners of the Town of Waterford that we project will only realize approximately …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10County of Rockland – Budget Review (B20-6-13)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… Review The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as of August 2024, in … our recommendations in the audit report City of North Tonawanda – Financial Condition (2020M-90), released in …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fState Agencies Bulletin No. 468
… Wage Adjustment used by OSC in Time Entry for processing app …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsDiNapoli 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 state. While the number of nonprofits increased … 2017-2022, they declined in New York and the number of jobs also fell by 4.1%. “Nonprofits play an important role in …
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
… County at 10.4%. Several other counties experienced near double-digit growth, including Yates (9.9%), Broome …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterDiNapoli: Nine Million New Yorkers Employed, Highest Count Since 2008
… were working in 2016, according to a report released today by State Comptroller Thomas P. DiNapoli. But regional … diverse workforce is a key strength as we compete in today’s global economy," DiNapoli said. "Statewide, … were working in 2016 according to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nine-million-new-yorkers-employed-highest-count-2008DiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… was in charge of collecting fine money and depositing it into the court bank account. Auditors and investigators …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesDiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… and long-term financial plans should this revenue source slip further.” DiNapoli’s report found outside of New York …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-counties