Search

Town of Canton - Compensation and Benefits (2018M-159)

… - pdf] Audit Objective Determine whether compensation and benefits were paid in accordance with the collective … Supervisor re-allocated and collected additional salaries for bookkeeping duties totaling $73,794 from April 2015 … authorization. In August 2017, he reimbursed the Town for these extra payments and the Town paid $58,858 to the …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159

West Albany Fire District – Credit Card Purchases (2017M-15)

… to determine whether credit card purchases were approved in advance and related claims included adequate supporting … the State, distinct and separate from the Town of Colonie in Albany County. The District is governed by an elected … purchases (58 percent) totaling $22,224 were not approved in advance by either Board approval or purchase order. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15

Canton Central School District – Financial Condition (2013M-287)

… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2013. … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through 2011-12 and found that …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287

Town of Ellicott – Fiscal Stress (2013M-269)

… July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 … surplus and actual revenues received against the estimates in the adopted budget and make amendments, as necessary, to …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269

State Agencies Bulletin No. 1907

… requirement outlined in  Payroll Bulletin No. 1492  may have a missing or invalid date of birth and must be … to enable agencies to identify employees who have a missing or invalid date of birth. Agency Actions … take the following action: Contact employees who appear on the report. o Verify the employee date of birth by …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-system

Town of Crown Point - Town Clerk/Tax Collector (2018M-263)

… Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or … only one remittance totaling $909,157 to the Supervisor on February 14, 2017. Deposit real property tax collections … For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to 38 days late. Always …

https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263

V.3.I Class – V. Chart of Accounts (COA) Governance

… (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is needed to … will be able to access the complete list of Class codes in SFS. The Class ChartField is five alphanumeric digits in length. Class will identify the life of GO Bond proceeds …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-class

Dalton-Nunda Central School District – Financial Management (2020M-92)

… budget gaps. The Board circumvented the statutory limit on surplus fund balance by making $7.8 million in unbudgeted … agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. … …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … District officials did not ensure that the district’s network access controls were secure. Officials did not … appropriations each year and annually appropriating fund balance that was not needed to finance operations contributed …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0

Town of Berkshire – Town Clerk (2014M-230)

… approximately $248,000. Key Findings The Clerk failed to issue duplicate receipts or record the form of payment for any moneys collected. The Clerk did not consistently report monthly financial activity to the Supervisor. The Clerk did not reconcile bank accounts with accounting records or …

https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230

Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)

… Background Our initial audit report, which was issued on May 3, 2010, examined whether the Department of Health … management failed to establish the correct payment rates on its eMedNY claims processing system and failed to provide … $1,309,960.  Of the two prior audit recommendations, both have been implemented. Other Related Audit/Report of Interest …

https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-follow

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)

… assess BOCES’ multiyear planning, including reserve funds, and software management for the period July 1, 2014 through … entity created to provide shared educational programs and services to 25 component school districts. BOCES is … describe their intentions for accumulating, maintaining and using reserve funds. BOCES officials established the …

https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-boces

Corinth Central School District – Financial Condition (2015M-68)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. Background The Corinth Central School District is located in the Towns of Corinth, Day, …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68

Lyme Central School District – Financial Management (2024M-87)

… corrective action. Appendix B includes our comments on the District’s response letter.  … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87

Broker Search for Internal Equity and Fixed Income

… Please revisit this website page on February 16, 2026, for instructions on how to apply. Requirements As part of the due diligence process, and prior to the approval of any broker as eligible to execute transactions for the Fund, the Fund will require comprehensive background …

https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-income

Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State

… All counties and New York City are eligible to receive adult-use cannabis (AUC) tax revenue from the sale of AUC products sold within their jurisdiction. The Office of the …

https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-state

Town of Allen – Town Clerk Collections (2024M-120)

… did not always record fees accurately or deposit them in a timely manner, but fees were properly deposited intact and generally remitted in a timely manner and reported accurately to the Town … as required. Remit real property taxes to the Supervisor on a weekly basis or provide a monthly report of amounts …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120

Comptroller DiNapoli Releases State Audits

… their certifications on time, answered all the questions with the appropriate level of detail, and maintained …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits

DiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending

… New York State Comptroller Thomas P. DiNapoli today announced … that a majority of voting shareholders supported the New York State Common Retirement Fund’s request that H&R … Inc. Marriott International Inc. Limited Brands About the New York State Common Retirement Fund The $180.7 billion New …

https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spending

Higher Education – 2022 Financial Condition Report

… CUNY after other federal and State grants and scholarships have been applied. The increase from 2016-17 to 2021-22 in … overall. In SFY 2021-22, the State spent $300 per resident on higher education, ranking 22nd in the nation for higher … zero percent interest rate and stopped collections on defaulted loans extended through December 31, 2022. … …

https://www.osc.ny.gov/reports/finance/2022-fcr/higher-education