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Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… ensuring they are procuring electricity and natural gas at the lowest prices. Key Findings Five of seven units reviewed … or make benchmark comparisons to ensure they received the lowest prices for electricity and natural gas. Five units … and compare to potential benchmark rates to help ensure the lowest possible prices are procured for electricity and …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Hoosic Valley Central School District - Financial Management (2018M-238)
… that will actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Town of Waterford - Town Clerk Collections (2018M-265)
… Clerk fees intact. Adequately support collections and the form of payment was not always recorded. Receipts for the … Recommendations Maintain receipts or another acceptable form of documentation for all collections that include the payer, purpose, amount, date of receipt and form of payment. Make deposits of all collections intact, in …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265East Quogue Union Free School District - Claims Auditing (2019M-78)
… claims auditor. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Poughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Poughkeepsie City School District - Budgeting (2018M-226)
… million in 2016-17. District officials made excessive year-end budget transfers in 2016-17 and 2017-18 without Board … funds totaling $10.6 million and $12 million at the end of 2016-17 and 2017-18, respectively, which exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Village of Andover – Water and Electric Cash Receipts (2019M-152)
… and electric cash receipts were recorded and deposited in a timely and accurate manner. Key Findings We reviewed … and found that they were properly recorded and deposited in a timely manner. However, the Board has not established … action. Appendix B includes our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Watkins Glen Central School District - Financial Management (2019M-57)
… because related expenses were paid from operating funds. District officials did not develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintained adequate financial records and reports. Key Findings The Town’s financial records and reports were not adequate: … did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and up-to-date. The …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Kinderhook Central School District - Procurement (2018M-137)
… Objective Determine whether the District procured goods and services in accordance with District policy and procedures. Key Findings District officials properly … Key Recommendations Review the procurement policy annually and make any amendments to keep the policy current. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Springs Union Free School District - Payroll (2018M-222)
… Union Free School District (District) employees received the salaries and accrued leave to which they were entitled. … collective bargaining agreement (CBA). Nearly 53 percent of leave used by 33 employees tested was not supported by a … request form. Vacation and sick leave balances for 11 of 33 employees tested (33 percent) were overstated on nine …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Iroquois Central School District - Financial Management (2018M-102)
… fund balance, which annually averaged $1.8 million, was not needed to finance operations. The Board and District officials did not transparently budget to fund a capital reserve. The Board … are necessary and reasonable, and use excess amounts in accordance with applicable statutes in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Town of Wappinger - Information Technology (2019M-220)
… Objective Determine whether Town officials ensured that the personal, private and sensitive information (PPSI) on … servers was adequately protected from unauthorized access, use and loss. Key Findings Town employees did not comply with and officials did not monitor the computer use policy. Twenty of 66 user accounts were not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… the Town’s financial condition. The combined fund balance of the four main operating funds declined $144,719, from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. The Board has not adopted multiyear …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Village of Palmyra - Justice Court Operations (2019M-202)
… were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s cash … as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to the 1990s, with …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202State Comptroller DiNapoli Releases Municipal Audits
… city officials’ attention. Auditors identified several funds that are not balanced or are not reasonable. The city’s …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1980
… Purpose The purpose of this bulletin is to notify agencies that the … plan year is $18,233.00. Affected Employees Tier 6 members of NYCTRS, NYCBERS, and NYCERS are affected. Background OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andState Agencies Bulletin No. 1876
State Agencies Bulletin No 1876
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… estimated 5.46%. “Financial markets have seen turbulence in the past few months, but returns for the Fund have been positive, even amid … June 30, 2025, the Fund had 41.2% of its assets invested in publicly traded equities. The remaining Fund assets by …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterDiNapoli Releases Municipal Audits
… completed audits of the Town of Amenia , Jericho Water District , Town of Poland and the Town of Porter . “In … vacation, sick and personal leave accruals. Jericho Water District – Water Use Charges (Nassau County) District customers were accurately billed, penalties were …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-audits