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Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period July 1, 2014 … Key Findings District officials appropriated more fund balance than was needed over the five-year period ending June …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Lewiston-Porter Central School District – Financial Condition (2014M-202)
… and Porter, Niagara County. The District is governed by an elected seven-member Board of Education and operates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Gowanda Central School District – Financial Management (2016M-368)
… of our audit was to review the District's financial management practices for the period July 1, 2013 through … fund policy. … Gowanda Central School District Financial Management 2016M368 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… Key Findings Village officials did not properly record and account for all capital assets. As a result, the Village has …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Saratoga County – County Bridge Maintenance (S9-13-7)
… approximately 220,000 residents. The County is governed by a 23-member Board of Supervisors. The County’s budgeted … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine … Recommendation Record and monitor repairs and maintenance by bridge. … Saratoga County County Bridge Maintenance S9137 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Attica Central School District – Financial Management (2022M-103)
Determine whether the Attica Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103York Central School District – Network Access Controls (2022M-93)
… paid $360,896 for information technology (IT) services in 2020-21 without documenting the specific services the IT vendor was contracted to provide. In addition, sensitive network access control weaknesses were … access policy. Disable unneeded network user accounts in a timely manner, and regularly review user accounts for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Groton – Long-Term Planning (2022M-113)
… complete report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment needs. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Irvington Union Free School District – Fixed Assets (2022M-89)
… officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly … monitor and account for 63 percent of the 105 fixed assets reviewed that cost $595,118. This can be attributed to … inventory in 2018. Specifically, we found: Of the 80 assets tested, District officials were unable to verify that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Town of Brant – Justice Court (2014M-180)
… Audit The purpose of our audit was to review the Justices’ records and reports for the period January 1, 2012 through … The Board did not conduct an annual audit of the Court’s records, as required. Key Recommendations Prepare monthly … case files. Provide for an annual audits of the Justices’ records. … The purpose of our audit was to review the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Newark Central School District – Employee Benefits (2024M-40)
… (District) officials accurately calculated separation payments. Key Findings District officials did not always … payments and did not ensure an independent review of separation payment calculations was performed. Therefore, … action. Appendix B includes our comment on the District’s response letter. … Determine whether Newark Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Town of Franklin – Financial Condition (2018M-8)
… a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted appropriations … town-outside-village (TOV) Highway fund balance decreased by 59 percent to $87,500, or 13 percent of expenditures. The …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8II.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller … fiscal provisions for accounting for appropriations, state funds, and financial reporting. Sections 8, 8-A and 8-B … the receipt and disposition of state revenues or govern how or when state funds are spent. References to these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesCity of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… taking additional steps to increase physical accessibility for the 30 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35Town of Pendleton – Capital Projects (2024M-72)
… report – pdf] Audit Objective Determine whether Town of Pendleton (Town) capital projects (projects) were properly … As a result, the Supervisor and Board were unaware of total project costs, and the Board could not effectively monitor the status of the projects or communicate the projects’ status to …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72DiNapoli and Rice Halt Pension Scam
… safety net for retirees and their families – not a piggy bank for those looking to game the system while drawing a … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamDiNapoli Releases State Cash Report
… according to the monthly state cash report issued today by New York State Comptroller Thomas P. DiNapoli. The General … first-quarter growth in PIT receipts was partially offset by a 23.9 percent decline in business tax collections as a … billion in the first quarter of the fiscal year was up by $1.3 billion, or 4.2 percent, from the previous year. …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportState Agencies Bulletin No. 1745
… the General Deductions page in PayServ for loans and arrears. Refund overpayments of employee contributions, loans, and arrears through PayServ. NYSLRS Evaluation and Enrollment … in PayServ, as well as transactions to update loan and arrears data in the General Deductions page in PayServ. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1745-payserv-updates-resulting-new-york-state-and-local-retirement-systemCUNY Bulletin No. CU-435
… Employees as identified below who are represented by District Council 37, Teamsters - Local 237 and SEIU- Local 300. Employees represented by District Council 37 in Bargaining Units CC, CD, SF, SJ, … 10984, 10986, 10989, 10993, 10994 Employees represented by Teamsters-Local 237 in Bargaining Units SB, SC, SE, SL, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-435-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-471
… 300 in Bargaining Unit S6. Note : The Zip code criteria is only applicable to members of District Council 37. … Medicare tax deficiency deductions for any employee who is inactive at the time the benefit is applied. As a result, the deficiency will automatically be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-471-prepaid-legal-service-benefit-cuny-employees