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Government-Wide Financial Data – 2022 Financial Condition Report
… as opposed to when they are actually received or paid (cash basis). Each statement breaks down the activities of …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataTown of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… of Audit The purpose of our audit was to review the Town’s internal controls over selected financial operations for the … an adequate review of claims prior to approving them for payment, which resulted in over $14,000 in duplicate/over … dog licenses and report any unpaid fees to the Animal Control Officer for enforcement. Adopt a purchasing policy, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21NYS Common Retirement Fund Announces Second Quarter Results
… was -0.52 percent, bringing the Fund’s estimated value to $178.3 billion, according to New York State Comptroller Thomas P. DiNapoli. “On the … always, our diversified investment allocation positions us to maximize long-term value.” The Fund's positive performance …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsNYS Common Retirement Fund Announces Second Quarter Results
… York State Common Retirement Fund’s (Fund) overall return in the second quarter of state fiscal year 2016-2017 was 3.51 … 2016, with an estimated value of $184.5 billion, according to New York State Comptroller Thomas P. DiNapoli. … is the third largest public pension fund in the United States. The Fund holds and invests the assets of the New York …
https://www.osc.ny.gov/press/releases/2016/11/nys-common-retirement-fund-announces-second-quarter-resultsNYS Common Retirement Fund Announces First Quarter Results
… The remaining Fund assets by allocation are invested in cash, bonds and mortgages (26.7 percent), private equity (7.8 …
https://www.osc.ny.gov/press/releases/2016/08/nys-common-retirement-fund-announces-first-quarter-resultsAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… Purpose The purpose of this performance audit is to determine whether the Workers’ Compensation Board (Board) has adequate procedures in place to accurately report its assessable expenses related to …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31NYS Common Retirement Fund Reports First Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the first quarter of the … (5.19%). DiNapoli initiated quarterly investment performance reporting in 2009 as part of his ongoing efforts …
https://www.osc.ny.gov/press/releases/2021/08/nys-common-retirement-fund-reports-first-quarter-resultsNYS Common Retirement Fund Reports Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the second quarter of the … (5.35%). DiNapoli initiated quarterly investment performance reporting in 2009 as part of his ongoing efforts …
https://www.osc.ny.gov/press/releases/2021/11/nys-common-retirement-fund-reports-second-quarter-resultsGovernment-Wide Financial Data – 2021 Financial Condition Report
… as opposed to when they are actually received or paid (cash basis). Each statement breaks down the activities of …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataTown of Dansville - Board Oversight (2014M-115)
… have helped to detect any discrepancies. Our tests of cash receipts and disbursements for both the Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Olean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… Cattaraugus County District Attorney Lori Pettit Rieman and the New York State Police announced the arrest of Terry Gaylor Jr., for … allegedly stealing over $116,000 from the City of Olean Fire Department (COFD). Gaylor Jr., a former trustee and …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Clerk-Treasurer properly accounted for the Village’s cash receipts and disbursements during the period June 1, …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… of financial activities and internal controls over online banking for the period January 1, 2011, to July 31, … Supervisor has not adequately segregated the bookkeeper’s online banking duties. The Supervisor had not reviewed or …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Hartwick – Financial Condition (2013M-118)
… Purpose of Audit The purpose of our audit was to ensure that the Board properly monitored … January 1, 2012, to March 8, 2013. Background The Town of Hartwick is located in Otsego County and has 2,110 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and … June 1, 2010, to May 31, 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… Purpose of Audit The purpose of our audit was to examine disbursements and the real property tax and water … rent billings and collections for the period June 1, 2010, to April 30, 2012. Background The Village of Delanson is … duties and compensating controls have not been established to mitigate this weakness. The Board did not require claims …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s … from January 1, 2009, to May 25, 2012. Background The Town of Otto is a rural community located in Cattaraugus … included in the $4,134. Furthermore, the Clerk discarded tax stubs which prevented us from verifying if she paid $970 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Town of Bangor – Board Oversight (2012M-193)
… to Town officers and employees that are in compliance with laws and regulations. Town officers and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Benefit Eligibility Assessment Process
… initial determination; HRA eligibility determinations are often reversed at Fair Hearings due to insufficient case … codes assigned to closed cases do not adequately describe how or why the cases were resolved. In fact, the codes are often misleading. Key Recommendations To OTDA: Work with HRA …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processPawling Central School District – Selected Financial Activities (2012M-185)
… Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by … project and burdened District taxpayers with $1.3 million in unnecessary borrowing. Further, the District paid …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185