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Facilities Planning Bureau Project Review
… determine if the State Education Department’s (Department) Facilities Planning Bureau (Bureau) completes its review of … for all capital construction projects involving these facilities and issuing building permits. Per the State … To determine if the State Education Departments Facilities Planning Bureau completes its review of projects …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewTown of Lewis – Records and Reports (2025M-17)
… for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing financial … 30, 2024, and determined that 12 accounts were overstated by a combined total of $894,197 and eight accounts were understated by a combined total of $187,553. Expenditures totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… balanced budgets, properly monitor the City’s financial operations or take appropriate actions to maintain the City’s … were structurally balanced routinely monitored financial operations and took appropriate actions to maintain the Citys …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fCornwall Central School District – Information Technology (2021M-83)
… controls over the District’s user accounts and software updates to help prevent unauthorized use, access and loss. … control weaknesses, including issues related to software updates, were communicated confidentially to officials. Key … controls over the Districts user accounts and software updates to help prevent unauthorized use access and loss …
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)
… not be paid prior to Board approval. Did not follow its credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key …
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)
… (IT) contingency plan that is periodically evaluated, updated as necessary, and disseminated to appropriate … IT contingency plan that is periodically evaluated updated as necessary and disseminated to appropriate District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyChautauqua County – Financial Condition (2023M-111)
… County officials: Overestimated revenues by a total of $1.6 million, an average of $410,000 or 29 percent each year, … Water Works (CBI), resulting in a balance owed of $1.4 million. Spent $5.2 million from the general fund for …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111City 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-90Town of Alden – Town Supervisor (2024M-105)
… records and provided sufficient financial reports to the Town Board (Board). Key Findings The former Supervisor … records or providing sufficient financial reports to the Board. The Supervisor did not always adhere to basic internal controls that are designed to help ensure …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… of Audit The purpose of our audit was to review the Town’s cash receipts and assess the completeness and accuracy of the … Recommendations Adopt written policies and procedures over cash receipts and deposits, including segregation of duties … The purpose of our audit was to review the Towns cash receipts and assess the completeness and accuracy of the …
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)
… was to assess the Town’s progress, as of March 29, 2016, in implementing our recommendations in the audit report released in August 2013. Background The Town of Grafton is located in … was to assess the Towns progress as of March 29 2016 in implementing our recommendations in the audit report …
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)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of July 11, 2016, in implementing our recommendations in the audit report … The purpose of our review was to assess the Towns progress as of July 11 2016 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fDiNapoli 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 … showed nonprofit organizations in 2022 provided 13 million jobs to New Yorkers just over 1 in 6 private sector jobs 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
… government sales tax collections totaled $5.8 billion in the first quarter (January-March) of 2025, an increase of 3.2% ($180 million) compared to the … government sales tax collections totaled $58 billion in the first quarter JanuaryMarch of 2025 an increase of 32 $180 …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterInvestment Standards
… investment standards for investments of the New York State college choice tuition savings program and the New York achieving a better life experience (ABLE) … investment standards for investments of the New York State college choice tuition savings program and the New York …
https://www.osc.ny.gov/legislation/investment-standardsDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… thrive in New York while keeping the state pension fund diversified and strong,” said DiNapoli. “By investing in … from state and local governments. The Fund has a diversified portfolio of public and private equities, fixed … and completed over 80 transactions. About Trillium Group, LLC Trillium Group is a Rochester-based venture capital group …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundDiNapoli Releases Climate Action Plan
… New York State Comptroller Thomas P. DiNapoli today released … Plan to protect and invest the assets of the $210 billion New York State Common Retirement Fund (Fund). The plan lays … in the coming years that the actions taken by the New York State Common Retirement Fund will show up in its …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planState Agencies Bulletin No. 1275
… Internal Revenue Code Section 414(h). Effective Date(s) Institution pay checks dated October 17, 2013 Administration … automatically convert all employees in the payroll system registered in Tiers 3, 5 and 6 of the NYS Police and Fireman …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionState Agencies Bulletin No. 468
… To notify Agencies of two new Earnings Codes, TF8 - SS Refund Wage Adjustment and TF9 - Med Refund Wage Adjustment, used by OSC in Time Entry for processing approved tax refund requests for current year Social Security (TF5) or … To notify Agencies of two new Earnings Codes TF8 SS Refund Wage Adjustment and TF9 Med Refund Wage Adjustment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsState Agencies Bulletin No. 1846
… Purpose The purpose of this bulletin is to notify agencies of the 2020 maximum salary limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), and NYSTRS (7X). … The purpose of this bulletin is to notify agencies of the 2020 maximum salary limit for Tier 6 members of NYCTRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-york