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Groton Central School District – Financial Management (2014M-288)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … that benefits taxpayers. Transfer excess reserve funds to unassigned fund balance, where allowed by law, or to other reserves established and maintained in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Village 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-133Town of Carlisle – Fund Balance (2017M-106)
… audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through February 7, 2017. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. … intended. Key Recommendations Determine a reasonable and acceptable level for fund balances for all Town funds, and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Purpose of Audit The purpose of our audit was to assess potential revenue enhancement opportunities and controls over the cash receipts process of the Department of Weights and … Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish written …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andTown of Scriba – Board Oversight (2017M-83)
… statutes related to conflicts of interest, whether water district assessments were levied in accordance with local law … County and has a population of approximately 6,840. The District is governed by an elected five-member Town Board. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Portland – Water Operations (2017M-45)
Town of Portland Water Operations 2017M45
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Carthage Central School District – Financial Condition (2014M-138)
… 31, 2013. Background The Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and … Denmark and Diana in Lewis County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Village of St. Johnsville – Records and Reports (2015M-1)
… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of approximately 1,700. The Village is … Village of St Johnsville Records and Reports 2015M1 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… to May 31, 2012. Background The Village/Town of Mount Kisco is located in Westchester County and has a population … VillageTown of Mount Kisco Parking Ticket Collections 2012M255 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… officials did not seek competition for the services of 11 professionals totaling $290,500 and did not obtain the … officials did not have written agreements with four professionals for services totaling $27,048. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… you will receive additional benefits for service over 25 years if your employer adopted this coverage. In addition, … FAE. The Benefit This coverage provides an additional pension benefit of 1.66 percent of your FAE for each … year of creditable service beyond 25. For Tier 2, 3, 5 and 6 members, the maximum benefit is 61.67 percent of your …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hNew York State Comptroller DiNapoli Statement on Events in Charlottesville, Va.
The chaos and tragic loss of life in Charlottesville are a warning and a wakeup call
https://www.osc.ny.gov/press/releases/2017/08/new-york-state-comptroller-dinapoli-statement-events-charlottesville-vaCentral Islip Union Free School District - Claims Audit Process (2018M-170)
Central Islip Union Free School District Claims Audit Process 2018M170
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… Law Sections 1604, 1724, 1804 (1), 1903(1), 2524, 2580 Board may, among other options, create the office of … 1604(35), 1709(20-a), 1804(1), 1903(1), 2526 and 2554(2-a); see also 8 NYCRR Section170.12(c) BOCES Board of … 10, 23. Village Board of Trustees. Village Law Section 5-524 Board may create the office of village auditor or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesTuition Assistance Program – Metropolitan Learning Institute
… the Metropolitan Learning Institute complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … ten vocational programs that are registered with the State Education Department (SED). For the three academic years …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… created an expenditure code entitled “building fund” and budgeted $4.8 million in the 2010-11 fiscal year, $5.2 … for such expenses. The Board is not monitoring the annual budget and has not established a Budget and Finance Committee as required by School by-laws. The School …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… do not ensure that access rights to the payroll and human resource modules within the computerized accounting system … and edit employee leave time in the payroll and human resource modules. Review the conflicts of interest statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedDiNapoli Releases Bond Calendar for Fourth Quarter
… of the State of New York, the Environmental Facilities Corporation, the New York City Housing Development Corporation, the New York City Transitional Finance … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… The anticipated sales in the fourth quarter compare to past planned sales of $3.38 billion during the third … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the State, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… State tax receipts totaled $59.9 billion through September, the … York State Comptroller Thomas P. DiNapoli. “Higher state tax collections largely stem from robust personal income tax collections, fueled by continued income growth in 2025,” … State tax receipts totaled $599 billion through September the …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-year