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Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)

… and capital plans. Ensure that officials and employees are familiar with and follow the requirements General Municipal …

https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222

Village of Palmyra - Justice Court Operations (2019M-202)

… appropriate. Ensure the annual audit of the Court records is sufficiently detailed and documented, includes determining whether an accountability is performed and addresses any unreconciled or unidentified …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202

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. … employees in the teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity …

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)

… Objective Determine whether the Board ensured that credit card charges were adequately supported and were for … School officials did not comply with their written credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) had no receipts …

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)

… fund balance as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund balances during … the financial activity in the TW general fund and TW highway fund and establish a plan to eliminate deficit fund …

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)

… usage logs and periodic reconciliations. Ensure access points to fuel pumping systems are unaltered and properly …

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)

… of our audit was to review the Tax Collector’s process for the period July 1, 2009 through August 31, 2015. … and has approximately 70 students. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $3.4 … $92,323 in cash collections to the Business Manager for deposit, resulting in a shortage of $2,390. Because the …

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)

… located in the Town of Pulteney, Steuben County, is affiliated with the Pulteney Fire District No. 2 and … fire protection services to the Town. The Department is governed by a seven-member Board of Directors. …

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)

… Plymouth Volunteer Fire Department Missing Funds 2014M50 …

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

… following local government audits have been issued. City of Amsterdam – Budget Review (Montgomery County) Auditors … not balanced or are not reasonable. The city’s tax levy of $6,047,472 also exceeds the allowable tax levy limit by … to adopt a budget that included a levy in excess of the tax levy limit. Find out how your government money is …

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

State Agencies Bulletin No. 1980

… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime (OT) … Actions OSC will update the Pension Plan Table in PayServ to reflect the $18,233.00 pensionable overtime earnings limit … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …

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

… Bulletins All State Agencies City University of New York Housing and Community Renewal Other Bulletins Payroll … Improvement Project State Police State University of New York Transportation Unified Court System Job Aids Forms … related to payroll services. Payroll Users Group The New York State Payroll Users Group, established in December 1999, …

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

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

… at the end of the first quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli announced … our diverse portfolio and a long-term approach, the Fund is solidly positioned to continue to provide the retirement … (8.5%). The Fund’s long-term expected rate of return is 5.9%. DiNapoli initiated quarterly performance reporting …

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

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the town does not maintain records of leave accruals for employees and has no way of determining the accuracy of time for vacation, sick and personal leave accruals. Jericho Water …

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

2022 Virtual Lunar New Year Celebration

… stream of the event has ended, but the replay of the event is available below. 2022 Honorees Kevin Kim Commissioner … About Lunar New Year Lunar New Year, or Chinese New Year, is an annual celebration that marks the end of winter and beginning of spring. The Chinese calendar is on a 12-year cycle, with each year linked to a specific …

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

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

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition management and … the District’s intentions for funding reserves, determines how much should be accumulated and how and when the funds will be used to finance related costs. …

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

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