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Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … used only about 2 percent of the fund balance appropriated to fund operations. The Board overfunded reserves by $4.7 … of unrestricted fund balance that will not be used to fund District operations. Review reserves to determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately … Recommendations Ensure that employees are not authorized to have incompatible duties within the financial software. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessEden Central School District – Payroll (2017M-11)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … Provide adequate oversight of payrolls, including changes to wages or pay rates and stipend payments. … Eden Central …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Garrison Union Free School District – Financial Condition (2016M-108)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … than benefits District residents. Review reserve funds to determine if the amounts reserved are justified, necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Village of Argyle – Water Billing and Collections (2023M-148)
… (Board) provided adequate oversight of water billings and collections. Key Findings Officials did not provide … did not maintain adequate water billing and collection accounting records. The Clerk-Treasurer did not properly … customer accounts with unpaid balances totaling $14,458 for water bills from the September 2022 and March 2023 …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Chautauqua Lake Central School District – Procurement (2024M-3)
Determine whether Chautauqua Lake Central School District District officials procured fuel in compliance with the Districts procurement policies
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
The purpose of our review was to assess the Town of Otselics Towns progress as of May 2024 in implementing our recommendations in the audit report released in July 2021
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fTown of Dayton – Audit Follow-Up (2019M-189-F)
… Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020. The audit determined that the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fFinancial Oversight of the Advantage After School Program
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls … children, youth, and parents in the design and delivery of activities. Providers must describe how they will meet … Attendance (MADA), which is defined as the maximum number of children expected to be served in the Program on any day …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programPayroll Improvement Project Bulletin No. PIP-012
… row for the effective date entered on the Create Addl Pay page if an adjustment is needed. The proration will calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payOpinion 90-3
… other cities and towns in the county "on the basis of the ratio which the full valuation of real property in each city … Its portion of the town's share will be equal to "the ratio that the full valuation of real property in the … §1262(d) does require that there be a determination of the ratio of the full valuation in the village to the full …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Former President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… we are committed to rooting out corruption in all of its forms." According to the information and …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000DiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… to two funds as part of its Sustainable Investments and Climate Solutions (SICS) Program, State Comptroller … for the future as the world transitions to a low-carbon economy,” DiNapoli said. “The Fund is a recognized leader in … on opportunities in clean energy, renewable energy, energy efficiency and energy storage, primarily in North America and …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programDiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… New York State has more than 7 million acres of farmland, and many of its crops are dependent on pollination by bees and other pollinators. To address a drastic decline in the … Plan. The New York State Department of Agriculture and Markets should step up efforts to ensure honey bee …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programNew York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… March 30, 2021 Edition While Some New York Industries Are on the Path … have been recovered, and employment is still more than 1 million jobs below its pre-pandemic levels. In February … 16, 2020 September 2, 2020 August 19, 2020 August 5, 2020 July 22, 2020 July 9, 2020 Subscribe for Latest Updates The …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021New York’s Economy and Finances in the COVID-19 Era
… bolstered by $5.1 billion from the federal Coronavirus Relief Fund established by Congress, as well as $4.5 billion … drop in revenues and the delay of billions of dollars in tax receipts due to the deferral of the tax filing deadline from April 15 to July 15. Additional …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Opinion 91-57
… library moneys with those of municipal sponsor) MUNICIPAL FUNDS -- Accounting (comingling library moneys with those of … required by State or local legislation, moneys in various funds held by a municipality may be deposited in a single …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 89-20
… to this board. On behalf of the fire district, you ask what procedures would be appropriate. Initially, we note that it is our policy not to render opinions to officials of one … inquiry, we cannot comment upon the procedures that may be considered by the town in its efforts to implement the town's …
https://www.osc.ny.gov/legal-opinions/opinion-89-20DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… tourism sector is approaching a complete recovery as visitor spending and related tax revenue have surpassed pre-pandemic …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationDiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… their overseas apparel suppliers and subcontractors in an effort to protect human and workplace standards. "Human … and accountability in their supply chains. 2013 - Best Buy and Bed Bath & Beyond agreed to encourage their … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safety