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City of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide adequate oversight of financial operations? Audit Period January 1, 2022 – … Did the City of Mechanicville City Mayor and officials provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… to seek repayment. Require that all employees complete and sign time records and complete leave requests, documenting …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256A Statement from Comptroller DiNapoli on the Murder of George Floyd
… Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice. This time, the … Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydCity of Yonkers – Budget Review (B18-6-7)
… the City of Yonkers’ financial condition in the current and future years. Key Findings The 2018-19 budget relies on … revenue of $59.2 million, such as fund balance and State aid, to balance its budget. Police overtime costs … appropriation at a level to provide flexibility to deal with unanticipated or insufficient appropriations. …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… The Board did not adopt realistic budgets based on historical or known trends. Two of the District’s six general fund reserves, … for revenues, expenditures and fund balance use based on historical trends and other identified analysis. Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andArkport Central School District – Payroll (2016M-338)
… The objective of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … the District Clerk’s calculations of unused leave or the payroll clerk’s calculations of separation payments. Key Recommendations Develop and adopt written payroll policies and procedures. Review the calculations for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… District (District) officials appropriately track and inventory information technology (IT) equipment. Key Findings … District officials did not appropriately track and inventory IT equipment. District officials: Did not adopt a … policy for establishing and maintaining IT equipment inventory. Did not maintain a complete and accurate IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryLiberty Central School District – Financial Operations (2016M-25)
… Sullivan County. The District, which operates two schools with approximately 1.625 students, is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Hudson Valley Community College – Tuition and Fees (2016M-348)
… 2016. Background Hudson Valley Community College, founded in 1953 as part of the State University of New York system, is located in the City of Troy in Rensselaer County. The College is governed by a 10-member …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Sullivan County – Time and Attendance (2017M-55)
… Department heads are generally exempt from recording their time, and there were 174 workdays when the Director of … rights and prohibit employees from modifying their own time records. … Sullivan County Time and Attendance 2017M55 …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Comptroller DiNapoli Releases School Audits
… District and the Starpoint Central School District . “In an era of limited resources and increased accountability, … contracts with payments totaling more than $119,000. In addition, there were no written agreements with three … The district has consistently overestimated appropriations in its adopted budgets. The district also maintained …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… of Section 384, you will receive additional benefits for service over 25 years if your employer adopted this … an additional pension benefit of 1.66 percent of your FAE for each completed year of creditable service beyond 25. For Tier 2, 3, 5 and 6 members, the maximum benefit is 61.67 …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hChurchville-Chili Central School District – Financial Management (2015M-354)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $79.5 million. Key Findings The … totaling almost $15 million. The District reported year-end unrestricted fund balance that complied with the 4 … balance, the District actually exceeded the limit in each year. The Assistant Superintendent for Business provides the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354About this Report – 2023 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportClifton Park Water Authority – Water Charges (2015M-247)
… $5.9 million. Key Findings No one independent of the billing clerk reviewed the billing registers. Cash collections were not deposited in a … of the billing process reviews the billing registers and exception reports. Ensure that cash is deposited in a timely …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Town of Columbus – Budget Development Practices (2012M-225)
… August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town Board, … While the Board continued to under-budget revenues in fiscal year 2012, its adopted budget for 2013 is more … the amount of unrestricted, unappropriated surplus funds in a manner that benefits Town taxpayers. Continue to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225About this Report – 2022 Financial Condition Report
… This report provides citizens with an overview of the financial … accounting data can be found in reports such as the Annual Comprehensive Financial Report (ACFR) . Financial … balance and making required debt service payments and pension contributions. The Office of the New York State …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportState Agencies Bulletin No. 1881
… increases each year and is based on the Consumer Price Index on December 31 of the previous year. In 2018, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… [ read complete report - pdf ] Audit Objective Determine whether officials …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaMorris Central School District – Fund Balance Management (2023M-47)
… taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points). Four of the District’s … fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47