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City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of approximately 31,000. The City is governed by the City Charter, general laws of the State of … that they are receiving the proper prices and that there is a defined contract period listed. Consider seeking …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72About Unclaimed Funds
… Accounts – savings, checking and CDs Court Funds Dividends Estate Proceeds Insurance Benefits/Policies Stocks, Bonds, … Resources Museum or Military Abandoned Property Listing A list of military medals found in safe deposit boxes and … property which was left in museums. This is only a list. We don't accept the tangible property. Matter of Merton …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsSouth Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… 1, 2014 through December 18, 2015. Background The South Mountain Hickory Common School District is located in the … South Mountain Hickory Common School District Cash Disbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mEast Greenbush Central School District – Claims Processing (2015M-302)
… July 1, 2014 through August 31, 2015. Background The East Greenbush Central School District is located in the Towns of East Greenbush, Nassau, North Greenbush, Sand Lake and … East Greenbush Central School District Claims Processing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Piseco Common School District – Claims Auditing (2015M-230)
Piseco Common School District Claims Auditing 2015M230
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230West Hempstead Water District – Life Insurance (2016M-393)
… Water District is located in the Town of Hempstead in Nassau County and serves a portion of the Town. The District … even though there was statutory authority only to provide group life insurance. Key Recommendation Review the life …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393New York State Common Retirement Fund
… State Common Retirement Fund is one of the largest public pension plans in the United States, providing retirement … of the retirement system, see NYSLRS Fact Sheet . State Pension Fund Posts Strong 11.94% Annual Return, Closes at …
https://www.osc.ny.gov/common-retirement-fundV.3.E Programs – V. Chart of Accounts (COA) Governance
… from Appropriation Bill Copy (i.e. all capital letters line). OSC is responsible for requesting any new major … from Appropriation Bill Copy (i.e. all capital letters line). Level 5- Budgetary Program- Directly relates to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0NYS Comptroller DiNapoli Announces Coal Investments Under Review
… to respond. The Fund will evaluate each company’s strategies for moving away from coal mining against minimum … holds and invests the assets of the New York State and Local Retirement System on behalf of more than one million state and local government employees and retirees and their …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewSpencer-Van Etten Central School District – Financial Condition (2014M-233)
… 1, 2012 through April 22, 2014. Background The Spencer-Van Etten Central School District is located in the Towns of Baldwin, Chemung, Erin and Van Etten in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Richfield Springs Central School District – Financial Condition (2014M-83)
… that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83City of Norwich - Emergency Medical Services Billing (2019M-112)
… to the medical services provided. The EMS Department had 903 unserviceable incidents resulting in approximately …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Retirement Estimates – Divorce and Your Benefits
… Equitable Distribution Estimates Unit 110 State Street Mail Drop 6-2 Albany, NY 12244-0001 Estimates for members … For questions about submitting an estimate request, contact our Call Center using our secure contact form , or call 866-805-0990 (518-474-7736 in the …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesBallston Area Recreation Commission – Board Oversight (2015M-269)
… educational programs to children residing in the Towns of Milton, Malta and Ballston, the Village of Ballston Spa and … Director did not maintain records of sales or make regular bank deposits for money collected from the soccer concession …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Olean City School District – Financial Management (2016M-210)
… Purpose of Audit The purpose of our audit was to review the … June 7, 2016. Background The Olean City School District is located in the City of Olean and the Towns of Olean and … operates four schools with approximately 2,200 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Friendship Central School District –Procurement (2016M-175)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 9, 2016. … The Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $9.3 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Lancaster Central School District – Financial Condition (2016M-101)
… The Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in … operates seven schools with approximately 5,700 students, is governed by an elected seven-member Board of Education. … and reserves in the annual budget. Ensure the debt reserve is used to pay related debt as required. Update the existing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water accountability, claims audit process and IT policies and procedures for the period June 1, 2015 … Village of Oxford Water Accountability Claims Audit and Information Technology 2017M79 …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mVillage of Clayville – Board Oversight (2015M-115)
… Board’s oversight of the Village’s financial operations for the period June 1, 2013 through December 31, 2014. … elected five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key … accounts. Annual financial reports were not filed with OSC for the 2011-12 through 2013-14 fiscal years. The Board did …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115