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Medgar Evers College – Controls Over Bank Accounts (Follow-Up)
… in our initial report, Medgar Evers College: Controls Over Bank Accounts ( 2015-S-92 ). Background Our initial audit, … 2016, found that all 14 accounts were opened after CUNY’s bank authorization policy was established in 2008. However, … These findings point to weaknesses in the monitoring of bank accounts, which increase the risk that Medgar Evers …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followBatavia City School District – Financial Condition (2016M-160)
… 2012 through March 10, 2016. Background The Batavia City School District is located in the City of Batavia and the … Batavia City School District Financial Condition 2016M160 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Addison Central School District – Financial Condition (2016M-30)
… Background The Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, … Rathbone, Thurston, Troupsburg, Tuscarora and Woodhull in Steuben County. The District, which operates three schools … general fund appropriations by 9 percent, resulting in a combined operating surplus of $6.4 million. Appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Management of Energy Consumption
… officials have been effectively managing their agency's energy consumption. The audit covers the period April 1, 2006 … directs State agencies and public authorities to be more energy efficient and environmentally proactive. It requires … them to reduce, by December 31, 2010, their respective energy consumption in all buildings by 35 percent relative to …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionVillage of Richfield Springs – Justice Court (S9-14-1)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through November 30, … Mayor and four Trustees, is responsible for overseeing the Court’s general management and financial operations. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, … is the governing body responsible for overseeing the Court’s general management and financial operations. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2State Agencies Bulletin No. 308
… April 1, 2002 OSC Actions Position Pool IDs: The account code for the position pool IDs will automatically be charged … canceled. Deleting Position Pools: If a position pool is no longer used by the agency and should be deleted, please … notify Kathleen Potter at (518) 486-1000. Please make sure no position numbers are tied to the position pool that is to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002State Agencies Bulletin No. 300
… agencies of changes in withholding allowances and maximum Social Security Tax. Affected Employees All employees. … each year. Copies of the forms may be obtained from IRS. Social Security- Medicare Deductions The 2002 Social Security tax will be calculated at 6.2% on the first …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsTown of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… over the Court's and the Supervisor's financial activities for the period January 1, 2012 through June 19, 2014. … and accountabilities. Prepare and provide proper receipts for all money collected. Conduct a thorough annual audit of …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… receiving CCIDA financial assistance promise to create new jobs or retain existing jobs in the community, invest in new buildings or in the …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fSelected Aspects of Discretionary Spending
… accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or … and formal approvals that are necessary to be accountable for such costs. Key Finding The Authority does not have …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Academy Charter School , Eastport-South Manor Central School … money is being spent appropriately and effectively.” The Academy Charter School – Board Oversight (Nassau County) The … today announced his office completed audits of the Academy Charter School EastportSouth Manor Central School …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … to show the results of the Director’s investigation. In addition, the Director did not seek reimbursement of … audit period. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Administration of Fellowship Leaves (Follow-Up)
… the fellowship leaves granted City University of New York (CUNY) instructional staff were awarded for authorized … of the fellowship recipients we reviewed complied with CUNY policy, improvements were needed to protect taxpayer dollars and the integrity of CUNY’s fellowship leave program. For example, there was no …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followHelping Hands School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated Fiscal Report (CFR) were … Background To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated … To determine whether the costs reported by Helping Hands School Helping Hands on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualDiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… Sept. 30, 2025, the Fund had 41.7% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (21.5%), private equity … initiated quarterly performance reporting by the Fund in 2009 as part of his ongoing efforts to increase …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterTown of Rutland – Water and Sewer Charges (2025M-30)
… the Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did … help ensure meter readings, estimated readings and amounts billed were accurate. Without proper oversight and review of … errors will continue to occur, and customers will not be billed the correct water and sewer charges. Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Ticonderoga Central School District – Financial Condition (2013M-154)
… cash flow needs, the District borrowed $1.1 million at the beginning of the 2012-13 fiscal year. While the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and unemployment benefits. The account code together …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceMassena Central School District – Financial Condition (2016M-21)
… EBALR and determine whether it is necessary and funded at appropriate levels; review and estimate the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21