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Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… complete report – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Cedarhurst Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… – pdf] Audit Objective Determine whether the Village of Hoosick Falls (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Hoosick Falls Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… Local sales tax collections in New York state increased by 14.1% in … compared to the same time last year. “While local sales tax collections continue to experience major growth in 2023, … had the smallest growth at 8.9%. These monthly sales tax collections are from the cash distributions made to …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… staff and our diversified asset allocation.” The Fund is the third-largest public pension fund in the country and … mortality. The Fund’s long-term expected rate of return is 7.5 percent. Strong returns in recent years have resulted … not available A graph showing the Fund’s value since 1993 is available here: …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionThe Ex-spouse’s Payments – Divorce and Your Benefits
… ex-spouse’s payments will begin after we calculate their distribution. Payments will not be retroactive to the date … the DRO. If an ex-spouse is entitled to a retroactive distribution, the DRO must clearly state that intent, note … over their monthly benefit into a tax-deferred retirement account (such as an IRA, 401K, 403b, etc.). Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-payments2022 Virtual Lunar New Year Celebration
… stream of the event has ended, but the replay of the event is available below. 2022 Honorees Kevin Kim Commissioner … About Lunar New Year Lunar New Year, or Chinese New Year, is an annual celebration that marks the end of winter and beginning of spring. The Chinese calendar is on a 12-year cycle, with each year linked to a specific …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Reducing a cash advance can be voluntary on the part of the agency or … must return the full amount of the advance. Reduce a Cash Advance Prepare a check in the amount of the reduction … ACCOUNT CODES USED TO ESTABLISH, INCREASE OR REDUCE CASH ADVANCES (Not used to reimburse an advance account.) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceAccess Controls and Vulnerability Management
… provide transportation services to the Capital Region and is the primary transportation provider in the area, providing … workforce of 806 employees in 2025. CDTA’s mission is to provide mobility solutions that connect the region’s … and identifying appropriate funding sources. CDTA is governed by a board of directors. The Chief Operating …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementUse of State Appropriations
… April 2012 through March 2016. Background The Foundation is a public authority, located in Canandaigua, which supports … industry through research, promotion, and education. It is governed by a Board of Directors, most of whom are … commitment to leverage State money. Although it is only required to obtain outside funding equal to what the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsAccuracy of Reported Discharge Data (Follow-Up)
… whether the New York City Department of Education (DoE) was accurately reporting the number of students … the New York State Education Department. We found that DoE classified some students as discharged without sufficient … a discharge classification. Specifically, when we examined DoE’s discharge classifications for its 2004-08 general …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followChurchill School and Center – Compliance With the Reimbursable Cost Manual
… Education Law (Law), to children in kindergarten through 12th grade. Pursuant to the Law, schools such as Churchill … in excess of SED's allowable compensation levels; $220,501 in unnecessary transportation costs; and $144,639 in …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualUser Access Controls Over Selected System Applications (Follow-Up)
… University of New York (SUNY) system since 1950, Upstate Medical University’s (Upstate) mission is to improve the … and patient care. Upstate, the only academic medical center in Central New York, comprises four colleges, a research enterprise, one hospital with two locations (Upstate University Hospital and …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… Purpose To determine the extent of implementation of the five … initial audit report, Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment ( 2014-S-50 … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… Monitoring of Prevailing Wage Compliance on Construction Contracts (Report 2015-S-99 ). Background Our initial audit … Monitoring of Prevailing Wage Compliance on Construction Contracts ( 2015-S-99 ) … Monitoring of Prevailing Wage Compliance on Construction Contracts Report 2015S99 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… Clerk’s records, as required by Town Law, which could have assisted officials in detecting and addressing the …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… by New York State (NYS) Public Health Law and Department of Health (DOH) regulations. District officials did not … report includes five recommendations to that effect. A copy of our letter to District officials is included in Appendix A. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… Purpose of Audit The purpose of our audit was to examine selected financial activities from January 1, 2010, to June 7, 2013. Background The Town of Almond is located in … a policy and Town officials have not developed procedures to address the level of unexpended surplus fund balance to be …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Warren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Warren County Local Development Corporation’s … loan program. The audit included 10 recommendations to help officials monitor and improve the Corporation’s … the Warren County Economic Development Corporation (EDC) to provide the day-to-day management of the Corporation’s …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … School District , Malone Central School District and the Marathon Central School District . "In an era of limited … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 145,000 …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-audits