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Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… manner. Key Findings The Board did not: Provide for a timely annual audit of the CFO’s 2022-23 fiscal year financial records and reports. The annual audit for the fiscal year ending May 31, 2023 was not presented to … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District … distinct and separate from the Town of Virgil, and located in Cortland County. The Board of Fire Commissioners consists … cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there are any …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… and ensure that the Program is operated in accordance with the agreement. Establish and approve the fees that are …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… purchasing and financial management practices for the period July 1, 2013 through June 30, 2015. Background … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $103.7 … has not adopted a written policy that addresses procedures for billing and collection. The Board and Superintendent …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationSchool Districts’ Energy Performance Contracts (2015-MR-1)
… June 1, 2005 through November 10, 2014. Background An EPC is an agreement with an energy service company (ESCO) for energy services in which energy services are installed, maintained or managed to improve the energy … procedures to ensure the actual cost savings are verified. If the cost savings are not achieved, officials should seek …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Town of Shelby – Financial Management (2012M-206)
… internal controls over the Court’s financial operations for the period January 1, 2010, through September 7, 2012. … the Town Supervisor, is the legislative body responsible for overseeing the Town’s operations and finances. It is responsible for the general management and control of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of … without detection. The Village has not utilized the Deputy in a manner that would create some segregation of duties over …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… a formal disaster recovery plan, instituted breach notification procedures, or adopted procedures for data … Adopt formal IT policies, including a breach notification policy, and implement procedures to effectively … plan and Board-written policies and procedures to provide guidance on how the Village’s electronic data is backed up. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineTown of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is … contract pricing and did not have documentation to that effect. Our comparisons of items and prices against …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… facets of the District’s Length of Service Award Program (LOSAP) without first soliciting competition or entering into … Consult the District’s attorney to evaluate the present LOSAP program and related documents. The Board also should … enter into contracts with each service provider for the LOSAP. Enter into a new custodial agreement to include only …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88State Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. County of Greene – Information Technology The county legislators … personal, private and sensitive information (PPSI) policy. In addition, county officials did not provide cyber security … next year’s budgets and no reserve funds were established. In addition, the town has nearly $605 million in outstanding …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… the board. Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (Ontario County) Town officials did … manner. Although the district’s investments were legal, safe and liquid, officials maintained the capital reserve … did not seek competition by obtaining verbal or written quotes for 14 purchases totaling $82,727, which reduced …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… District – Internal Controls Over Extra-Classroom Activity Funds (Clinton County) The district’s controls over extra-classroom activity funds were not operating effectively. The board did not … its policy governing the operations of the activity funds. Auditors found that 30 cash receipts totaling $19,322 …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… Schuyler County is located in the Finger Lakes Region of New York State and has a population of 18,340. The County is … WGI in connection with events at the racetrack. In these cases, the County improperly pays these individuals as if … State retirement systems. We found errors with 231 of the 333 leave request forms that were available for review, 40 …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120State Comptroller DiNapoli Releases School Audits
… resources and increased accountability, it's critical that schools make every dollar count," DiNapoli said. "By auditing … Valley Central School District – Budget Review (Broome County) Auditors found that the significant revenue and … budget are reasonable. Eden Central School District – Payroll (Erie County) The director reviews the payroll check …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… audits of the Town of Carlisle , Keeseville Volunteer Fire Department , City of Niagara Falls and the Village of Sagaponack . "In today"s fiscal … times actual expenditures that year. Keeseville Volunteer Fire Department – Financial Operations (Clinton County) …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0NYS Common Retirement Fund Reports Second Quarter Results
… The New York State Common Retirement Funds Fund estimated return in the second quarter of the …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsMember & Retiree E-News Archive — 2025
… For the latest retirement news and information, subscribe to … Retirement Security Month NYSLRS and Retirement Security The 3-Legged Stool Approach to Retirement Confidence … COLA Increase Coming Soon August 2025 Visit NYSLRS at the New York State Fair Members Preparing for Retirement …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025Economic and Demographic Trends – 2022 Financial Condition Report
… percent. NYS GDP Nearly $1.5 Trillion in 2021 A state’s Gross Domestic Product (GDP) is the value of production … Provides information about the States Gross Domestic Product wages unemployment rate and population …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsDiNapoli Releases Profile of State's Economic Development Agency
… of its 168 subsidiaries and limited public reporting on results of the economic development initiatives around the … about whether these programs are achieving desired results.” This report is part of the Comptroller’s efforts to … of its 168 subsidiaries and limited public reporting on results of the economic development initiatives around the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-releases-profile-states-economic-development-agency