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Seneca County Probation Department – Restitution Payments (S9-20-7)
… $1,406 were not paid to 11 victims and another $8,147 in undisbursed restitution collected in 2012 or before could have been paid to victims but was not. In addition, officials did not maintain a complete list of …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Dalton-Nunda Central School District – Financial Management (2020M-92)
… limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund balance that was not used. As of June 30, 2019, … Review and fund reserve balances to reasonable levels in accordance with applicable statutes and a Board-approved …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Town of Edinburg – Justice Court Operations (2014M-226)
… of our audit to evaluate the Court’s financial operations for the period January 1, 2013 through April 30, 2014. … Perform monthly accountabilities and bank reconciliations for the fines and fees bank account and the bail bank … of our audit to evaluate the Courts financial operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Examples from GASB Statement 34 - Statement of Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … year 9,236,000 4,426,286 13,662,286 1,426,639 Due in more than one year 83,302,378 74,482,273 … 180,417,276 30,375,033 NET ASSETS Invested in capital assets, net of related debt 103,711,386 73,088,574 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsTown of Hammond – Town Clerk Operations (2014M-350)
… through April 30, 2014. Background The Town of Hammond is located in St. Lawrence County and has a population of approximately 1,190. The Town is governed by … Town Clerks financial operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Goshen – Police Payroll (2014M-244)
… 2012 through April 7, 2014. Background The Town of Goshen is located in Orange County and has a population of approximately 13,700. The Town is governed by … the Towns police payroll processing for the period January 1 2012 through April 7 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244DiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… the details of the upcoming competitive sale scheduled for October 28 of State of New York General Obligation … Bonds, totaling $916 million. The bonds will be issued for the purpose of refunding certain outstanding State of New … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsRetirement Estimates – Divorce and Your Benefits
… or accrued value of the benefits due to a member at retirement. Upon the member’s written request to NYSLRS’ … provide a one-time estimate of their Single Life Allowance retirement benefit using current earnings and service … benefits to some future hypothetical retirement date), or pre-retirement estimates of an ex-spouse’s benefit pursuant …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesTown of Berkshire – Town Clerk (2014M-230)
… management for the period January 1, 2013 through June 13, 2014. Background The Town of Berkshire is located in … management for the period January 1 2013 through June 13 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Poestenkill – Credit Card Purchases (2024M-34)
… an investigation was commenced. The Assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for petit larceny in February 2024. She paid $2,640 in restitution, which included additional amounts uncovered …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34North Greenbush Common School District – Claims Auditing (2022M-112)
… as the claims auditor, because they were directly involved in accounting or purchasing functions, audited and approved … or deficient claims could be paid. The District appointed a new claims auditor in October 2021. Of 50 claims reviewed … approves the claims before payment. If a claims auditor is not appointed, ensure the Board audits and approves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Adirondack Central School District – Information Technology (2022M-61)
… paid $526,500 but officials did not have a written service level agreement (SLA) to clearly identify the provider’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61State Agencies Bulletin No. 2251
… The purpose of this bulletin is to notify agencies of the 202425 school year maximum salary limit and pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… estimated value of the New York State Common Retirement Fund Fund was $2677 billion at the end of the first quarter …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterWallace Fire District – Board Oversight (2024M-126)
… and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126State Agencies Bulletin No. 2351
… Purpose: The purpose of this bulletin is to notify agencies of the 2025-26 school year maximum salary limit and … for Tier 5 TRS members. Affected Employees: Tier 5 members of TRS Plan Type 86 are affected. Background: In accordance … The purpose of this bulletin is to notify agencies of the 202526 school …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitTown of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Key Findings The Assessor did not properly administer forest land, religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property tax …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Broker Search for Internal Equity and Fixed Income
… (Fund) will commence its next Broker-Search in February 2026, with responses due approximately 3 months thereafter. … Please revisit this website page on February 16, 2026, for instructions on how to apply. Requirements As part … on accepting gifts and hospitality that apply to Fund staff as State employees; Will provide training to its …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… Findings District officials reduced excessive unrestricted fund balance by $14 million from 2015-16 through 2017-18 by … exceeded the 4 percent statutory limit on unrestricted fund balance by about 2 percentage points, or $609,000. … in two of the last three fiscal years. The debt service fund and most reserve funds are not being used, and the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-condition