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South Colonie Central School District - Allocation of Personnel Costs (2020M-10)

Determine if District officials accurately allocated personnel costs between District and State grant activities

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10

Pawling Central School District - Budgeting Practices and Reserves (2020M-4)

… budgets with reasonable estimates and reserves were used for their intended purposes. Key Findings District officials … unrestricted fund balance as a financing source each year for the 2014-15 through 2018-19 budgets. However, because the … was not used, the recalculated unrestricted fund balance for fiscal years 2014-15 through 2018-19 ranged from 7 …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4

The Academy Charter School - Credit Card Expeditures (2019M-80)

… credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, … approving payments. Ensure that credit card users include a list of officials in attendance for meal expenditures along …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80

Town of Dayton - Fund Balance Management (2019M-221)

… Key Recommendations Evaluate the financial activity in the TW general fund and TW highway fund and establish a … action. Appendix B includes our comment on an issue raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221

Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)

… for, secured and properly procured fuel and motor oil inventories. Key Findings Officials did not adequately … account for, secure or properly procure fuel and motor oil inventories. Had officials properly administered these … We identified: Unaccounted for diesel, gasoline and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth …

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16

Edinburg Common School District – Tax Collection (2016M-233)

… Background The Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an elected … million. Key Findings The Tax Collector recorded $94,713 in cash collections but remitted $92,323 in cash collections …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233

Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)

… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period … Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with … totaled $82,380. Key Findings The Treasurer’s duties are not adequately segregated and the Board does not provide …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financial

Plymouth Volunteer Fire Department – Missing Funds (2014M-50)

… December 3, 2013. Background The Plymouth Volunteer Fire Department, which is governed by a Board consisting of … four officers, is located in Chenango County and provides fire protection services to Plymouth Fire District residents. The District provides the Department …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50

State Comptroller DiNapoli Releases Municipal Audits

… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audits

State Agencies Bulletin No. 1980

… The limit increases each year based on the Consumer Price Index on December 31 of the previous year. This year (2022) the OT …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-and

New York State Payroll

… Payroll Bulletins All State Agencies City University of New York Housing and Community Renewal Other Bulletins Payroll … online training sessions, and recent presentations related to payroll services. Payroll Users Group The New York State …

https://www.osc.ny.gov/state-agencies/payroll

DiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter

… The estimated value of the New York State Common Retirement Fund (Fund) was $283.9 … the end of the first quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli announced … today. For the three-month period ending June 30, Fund investments returned an estimated 5.46%. “Financial markets …

https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarter

DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … New York State Comptroller Thomas P DiNapoli today announced his …

https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-audits

2022 Virtual Lunar New Year Celebration

… and Head of Partnerships at The Asian American Foundation; Dr. Anthony Shih, President of the United Hospital Fund; and … & Head of Partnerships The Asian American Foundation Dr. Anthony Shih President United Hospital Fund Eugene Noh … animal symbolizing bravery, wisdom and strength. New York City is home to the largest population of Asian Americans of …

https://www.osc.ny.gov/events/2022-lunar-new-year-celebration

Newark Central School District – Financial Condition and Claims Processing (2016M-267)

… to evaluate the District’s financial condition management and claims auditing process for the period July 1, 2014 through June 30, 2016. Background The Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the Towns of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processing

Lyndonville Central School District – Financial Condition (2016M-143)

… February 24, 2016. Background The Lyndonville Central School District is located in the Towns of Carlton, Gaines, … Yates in Orleans County. The District, which operates one school with approximately 640 students, is governed by an … Lyndonville Central School District Financial Condition 2016M143 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143

Homer Central School District – Financial Condition (2013M-306)

… audit was to examine the District’s financial condition for the period of July 1, 2011 through July 30, 2013. … nine elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $39 million. Key Findings The … $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306

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