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City of Yonkers – Payroll (2017M-212)
… Purpose of Audit The purpose of our audit was to determine whether City officials established adequate … The City’s leave accrual processes are decentralized and not administered uniformly, resulting in errors in employees’ … and approve employees’ compensatory leave only when they have enough to use. … City of Yonkers Payroll 2017M212 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Jackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Jackson Child … 30, 2019. About the Program JCDC is a New York City-based not-for-profit organization approved by SED to provide … operated full-day and half-day Special Class programs. In the fiscal year ended June 30, 2018, JCDC also provided …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
Town of Fremont Operating Budget and Cash Disbursements 2013M85
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… Purpose of Audit The purpose of our audit was to determine whether the Board conducted an appropriate … $21.6 million. Key Findings SANY officials did not analyze purchasing options before deciding to lease buildings. We estimate SANY could have achieved savings of nearly $3 million over the 15-year …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and compliance with … $144 million. Key Findings The County possibly could have collected an additional $1.9 million in occupancy tax … The Director of the Department of Weights and Measures did not conduct inspections of all potentially eligible …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Parsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Parsons Child and … is an SED-approved special education provider located in Albany County. Among other programs, Parsons provides … resulted from Parsons misreporting revenue that should have been offset against program expenses on the correct CFR …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualAccess Controls Over Selected Critical Systems
… Objective To determine whether access controls over selected Office of … of children, youth, families, and vulnerable populations in New York State. Its responsibilities encompass a wide … six OCFS systems that were inappropriate because OCFS had not performed the required annual reviews of user accounts. …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsOperational Advisory No. 16
… with a journal date of December 31, 2014 and prior that have not been posted. See SFS Secure for journals scheduled to be deleted as of February 20, 2015, as well as the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteCuba-Rushford Central School District - Financial Management (2020M-7)
… an average of $1 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … with our findings and recommendations and indicated they have initiated, or planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… proper oversight of extra-classroom activity (ECA) funds. Key Findings The Board of Education (Board) and … officials did not provide proper oversight of the ECA funds. When complete records are not maintained, it increases … complete and accurate ECA ledgers. Ensure that all funds are deposited by the close of each school week, as …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsWyandanch Union Free School District – Budget Review (B23-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 … to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated … by law. Key Recommendation This budget review did not have any recommendations. … budget review wyandanch school …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1State Comptroller DiNapoli Releases Municipal Audits
… more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For the four fiscal years reviewed, the board maintained an … expenditures by a total of $608,117 and budgeted for a large operating deficit each year, ranging between …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… District (District) officials adequately secured access to the network and properly managed user permissions to the … applications. Key Findings District officials did not adequately secure access to the network or properly … to the financial and student information applications. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userEnvironmental, Social & Governance Principles and Proxy Voting Guidelines - 2024
The New York State Common Retirement Fund is one of the largest public pension funds in the nation with invested assets valued at $249.5 billion in assets (as of March 31, 2023) held in trust for the more than one million members and beneficiaries of the New York State and Local Retirement System.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2024.pdfTown of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Ensure there is an adequate segregation of duties for vendor payments or institute compensating controls. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186East Moriches Union Free School District -- Budget Review (B17-7-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … State Legislature authorized the District to issue debt not to exceed $2 million to liquidate the accumulated deficit … 10.10 requires municipalities and school districts that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Join Our Information Technology Team
… to improve organizational performance so the agency can best serve New Yorkers. Information Technology Specialists … run effectively and efficiently so the agency can best serve all New Yorkers …
https://www.osc.ny.gov/jobs/information-technologyDiNapoli: Tax Cap Nears Two Percent for 2018
… Property tax levy growth for local governments with fiscal years that … Comptroller Thomas P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 cities and 10 villages. "After two years of tax growth being limited to less than one percent, inflation …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Campbell-Savona Central School District - Budget Review (B2-15-10)
… The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … District consistently appropriates fund balance that is not needed to fund operations. Two of the District’s reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Town of LaGrange – Financial Management (2023M-139)
… Town’s general fund balance. Key Findings The Board did not develop a multiyear financial plan or manage general fund … than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial needs without a multiyear financial plan and more taxes may have been levied than necessary. Key Recommendations Comply …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139