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Economic and Demographic Trends – 2022 Financial Condition Report
… than that in 2019. The State’s unemployment rate fell from 9.9 percent in 2020 to 6.9 percent in 2021. The leisure … and information—together make up 26.9 percent. New York’s Population Declined in 2021 According to U.S. Census estimates, the State’s population decreased by 1.8 …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsOversight of Nurse Hiring and Retention
… as of August 1, 2017. Background Health and Hospitals is a public benefit corporation created by the New York City … Corporation Act of 1969. Health and Hospitals, the largest public health care system in the nation, is a network of 22 …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionPension Payment Option Election – Divorce and Your Benefits
… must elect a pension payment option, which determines how the retirement benefit will be paid. There are several … is the maximum benefit available. Or, a member can choose to receive a reduced monthly amount to provide for a possible … amount they had been receiving, and all payments will stop at when the member dies. Under a Pop-Up Joint Allowance, …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionOpinion 94-27
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements … a referendum must be initiated, signed and acknowledged in the same manner as a petition for the improvements … a petition to initiate a road improvement. Similarly, in the event an improvement is initiated on town board …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Comptroller DiNapoli Releases Municipal Audits
… the board has not developed a multiyear financial plan or capital plan. Town of East Fishkill – Financial Condition … did not adopt realistic budgets based on historical or known trends for the town’s three sewer districts. As a … not perform a proper audit of vouchers prior to payment or ensure that adequate supporting documentation was …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Beacon City School District , Brookfield Central School District , … School District, Fallsburg Central School District, Johnson City School District, Middleburgh Central School … City School District Brookfield Central School District CSD Chenango Valley CSD FabiusPompey CSD Liberty CSD School …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Village of Addison – Payroll (2024M-12)
… Clerk-Treasurer 1 accurately paid wages and leave benefits for the nine full-time individuals employed as of March 19, … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Town of Brunswick – Justice Court (2017M-285)
… whether Court transactions were accounted for accurately and in a timely manner, deposits were made intact and in a timely manner and disbursements were reviewed and approved by the Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Town of Niagara – Justice Court (2015M-218)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Town of Ashford – Water District (2015M-343)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight role of the Water District … detailing the project scope, timetable or documentation to support the estimated costs. The Board did not ensure that adopted water rates would be sufficient to cover the cost of District operations. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Hartford Central School District – Cafeteria Collections (2018M-10)
… controls over the cafeteria collection process. Ensure all cash receipts are properly recorded. Ensure all deposits are made intact. … Hartford Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Cairo-Durham Central School District – Information Technology (2017M-246)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly safeguarded … were not adequate. Users accessed websites unrelated to business activities, and web filters were not adequate. … the District’s IT policies. Require District employees to attend cybersecurity and awareness training, monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Clinton Central School District – Payroll (2017M-252)
… hours to be worked. … Clinton Central School District Payroll 2017M252 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… in accordance with collective bargaining agreements (CBAs) and employment contracts, 40 employees received unearned … In addition, it cost BOCES approximately $111,000 annually for time spent in the review, approval and manual entry into … Key Recommendations Review payroll processes for efficiency improvement opportunities. Work with …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollWalworth-Seely Public Library – Board Oversight (2014M-260)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Library operations for the … authority and possession of a Library checkbook, contrary to the by-laws which state that the Treasurer is in charge of … Ensure that all credit card transactions are subject to the same purchasing policies and procedures as all other …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Otego-Unadilla Central School District – Financial Condition (2015M-245)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta and Butternuts in Otsego County and the Towns of Sidney and Franklin in Delaware County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Wantagh Union Free School District – Financial Condition (2016M-363)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $76.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363West Hempstead Union Free School District – Financial Condition (2016M-116)
… financial plans, including projecting funding levels and use of reserve funds and update these plans periodically. Explore and pursue opportunities to reduce expenditures or raise …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Little Flower Union Free School District – Tuition (2015M-233)
… approximately $6.8 million. Key Findings The District does not have contracts with four home school districts or …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts … reports were inaccurate. Key Recommendations Continue to closely monitor revenues, expenditures and fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015m