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Village of Akron – Selected Financial Activities (2016M-133)
… distorts the actual cash needs of the individual operating funds and hinders the development of long-term solutions. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely … (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a … use of forfeited funds returned by the administrator. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeLocal Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax … in our most recent annual questionnaire. Also provided for each county is the local tax rate, as well as what cities … receive a share of the county’s sales tax collections. For more detailed information on local sales tax sharing in …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationWashington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… whether the Washington County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Town of Volney – Financial Operations Oversight (2024M-93)
… fiscal years 2023 and 2024 that were not based on prior-year results of operations. Transparency was impaired because … the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… New York State Comptroller Thomas P. DiNapoli, as trustee of … Retirement Fund (Fund), has been appointed lead plaintiff in a securities fraud class action lawsuit filed against the …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitTown of Evans – Employee Benefits (2024M-53)
… by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling … occurred and were not detected or corrected due to a variety of factors including a decentralized process for maintaining leave records and a …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Lyme Central School District – Financial Management (2024M-87)
… surplus fund balance during the same period ranging from 16 to 19 percent of the upcoming year’s budget, which was …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis … revenue received by local governments to date, grouped by New York City and the rest of the state. Users can select a …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateTown of Butler – Financial Management (2024M-119)
… report – pdf] Audit Objective Determine whether the Town of Butler (Town) Board (Board) effectively managed the Town’s … unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined … fund balance policy. As a result, the Board’s ability to properly manage the Town’s fund balance was impaired. The …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Dayton – Audit Follow-Up (2019M-221-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town) progress, as of … plans and written fund balance and reserve fund policies to help guide the budget development process. The audit …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fWyandanch Union Free School District – Budget Review (B25-7-3)
… ’s general fund as of June 30, 2019. Local Finance Law (LFL) Section 10.10(d) requires municipalities and school … of $23,336,380, which is within the limits established by law. Key Recommendations This budget review did not have any …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Town of Lodi – Town Hall Capital Project (2024M-130)
… report – pdf] Audit Objective Determine whether the Town of Lodi (Town) Board (Board) adequately managed the Town Hall … Board approved 17 payments totaling approximately $930,000 to construction contractors without adequate supporting … that the work was performed and completed according to contract terms. Key Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Comptroller DiNapoli Releases School Audits
… his office completed audits of the Brunswick Central School District , Elwood Union Free School District , Pine Valley … , Enlarged City School District of Troy and the True North Rochester Preparatory Charter School . “In an era of limited …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1377
… which may contain a smaller sample of employees than in Production. Full database test files will be available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1377-new-york-state-payroll-system-payserv-conversion-statewide-financialState Agencies Bulletin No. 1598
… Purpose: The purpose of this bulletin is to inform agencies of PayServ changes that must occur when an … Job Action and whose ORP or VDC Savings Plans panel is set to Elect are affected. Background: OSC has identified several … are receiving service credit and/or Employer contributions to which they are not entitled. Effective Dates: Beginning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireOpinion 96-18
… on the issues discussed in the opinion. VILLAGES -- Powers and Duties (advisory referendum on becoming a city) … neither authorized nor required by statute are improper and without effect and that municipal moneys may not be expended for such …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Infrastructure Inspection and Maintenance (Follow-Up)
… in our initial audit report, Infrastructure Inspection and Maintenance (2014-S-45). Background Our initial audit … were not given priority, as the Corporation's process for determining inspection and maintenance priorities lacked … and also authorized the Power Authority to issue debt for the purposes of financing the construction, …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followOn-Time Performance
… SIR reports to MTA-New York City Transit’s Department of Subways (Subways). SIR operates its trains similar to a … the Ferry, which is operated by the NYC Department of Transportation. The minimum service frequency is every 15 … The 7-Day OTP With Boat percentage was below the goal (of 95 percent) during 11 of the 13 months we examined. During …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performance