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St. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46City of Yonkers – Budget Review (B21-6-8)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2021-22 and the related justification … million, such as fund balance, one-time State funding and sale of property, to balance its budget. The City could face …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8State Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … through 2014-15. The district appropriated $2.4 million in fund balance as a financing source in the annual budgets …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits2015 Year End Report
The objective of our examination was to determine whether daily workers compensation payment requests by claimants and medical providers claims during the pe
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportOptional Service Credit Purchase Payments – Enhanced Reporting
… members choose to purchase credit for additional previous public service, they have the option to pay the required … tax-sheltered plan or account; or Payroll deductions. If a member requests to pay through payroll deductions, you will … Loan/SCP Deductions page in Retirement Online , which will list the member’s service credit purchase deduction amount …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… sample adjustment report file ). Do not send payments with your adjustment reports. You will be charged or credited …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsExamination of Outstanding Premiums
… Purpose The objectives of our examination were to determine (i) the extent to which the New … The objectives of our examination were to determine i the extent to which the New …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… of Audit The purpose of our audit was to examine the School’s fingerprinting practices for the period July 1, 2011 … Background The True North Rochester Preparatory Charter School – West Campus, located in the City of Rochester, is … of Trustees (Board) which comprises nine members. The School’s operating expenses for the fiscal year ended June …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeComptroller DiNapoli Releases School Audits
… and the Liverpool Central School District . “In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… fund,” DiNapoli said. “Yet concerns over a slowing labor market, inflation and uncertain federal policy warn of … the retirement benefits they have earned, even amid any market fluctuations.” The Fund's audited value was $273.1 …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterDiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… $1.78 billion, up $66.4 million from the same time last year. “Local sales tax growth improved in May after four … driver of growth, although most counties also experienced year-over-year increases for the month.” In May 2024: New York City’s … $178 billion up $664 million from the same time last year …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension benefit. They must also elect a pension payment option for the payment of their monthly benefit. Read about …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementSelected Aspects of Discretionary Spending
… Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation … documentation. Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Operational Advisory No. 31
… Entry (GLJE) Workflow Change Guidance : Effective April 1, 2019 a change in workflow was implemented for GLJEs. In … the reviewer (i.e. OSC, DOB, auditor, etc.). Chapter VIII.1 AP Journal Vouchers and GL Journal Entries has been updated …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeAsset Forfeiture Escrow Fund
… the CPLR to be deposited into an asset forfeiture escrow fund established, as deemed necessary, by the governing board … on October 9, 2019. Accounting Code To Be Used The General Fund (A Fund) general ledger code 894 – Asset Forfeiture Escrow Fund … Asset Forfeiture Escrow Fund …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Red Hook – Information Technology (Dutchess County) Officials …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… Central School District – Online Banking (Fulton County and Montgomery County) The board and district … acceptable computer use policy. As a result, five of the six online banking users were allowed to access … for. District officials did not provide adequate oversight of extra-classroom activity and admission event collections. …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andLe Roy Central School District – Reserve Funds (2022M-110)
… pdf] Audit Objective Determine whether the Le Roy Central School District (District) Board of Education (Board) and … Determine whether the Le Roy Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… and/or the District’s purchasing policy and procedures for 65 percent of the purchases we reviewed totaling … included sales tax or late fees. The Board did not ask for and was not provided with monthly warrants (a list of … policy and procedures and that a proper claims audit is conducted prior to paying claims. Provide oversight of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022m