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Village of Hempstead – Budget Review (B7-16-4)
… reserve to lessen the real property tax levy. The Board has not yet adopted a resolution to use the reserve. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Stamford Central School District – Fund Balance Management (2022M-199)
… report here - pdf] Audit Objective Determine whether the Stamford Central School District (District) Board of … audit school Stamford fund balance management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… system and some users unnecessarily had administrative rights. The Village Clerk/Treasurer has administrative rights to the Village’s financial software. Therefore, she has the ability to add users, modify access rights and data files, and correct errors. Although audit …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173State Comptroller DiNapoli Releases Municipal Audits
… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize a local law … spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Statement on His Placement Agent Ban Becoming Law
… the previous administration's wrongdoing. It was clear to me that placement agents were corrosive and unnecessary," … DiNapoli legislation: prohibits the Fund from engaging, hiring, investing with or committing to an investment manager …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value … Fund (Fund) was $273.4 billion at the end of the third quarter of State Fiscal Year 2024-25. For the three-month … and best-funded public pension funds.” The Fund's third quarter value reflects retirement and death benefits of $4.3 …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterState Comptroller Releases Municipal Audits
… County) The board properly planned the waste water treatment plant (WWTP) project but could have better managed …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsWyandanch Union Free School District – Budget Review (B21-7-1)
… of the proposed 2021-22 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk … general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1City of Peekskill – Financial Condition (2014M-105)
… were effectively managing the City’s fund balance for the period January 1, 2011 through December 31, 2013. Background The City of Peekskill is located in Westchester County and has a population of approximately … City Common Council. Budgeted general fund expenditures for the 2013 fiscal year were approximately $35.3 million. …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … a plan for the use of excess unrestricted fund balance in the general fund. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mGeorge F. Johnson Memorial Library – Library Expenditures (2016M-214)
… 1, 2014 through March 22, 2016. Background The George F. Johnson Memorial Library is located in the Town of Union and … George F Johnson Memorial Library Library Expenditures 2016M214 …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Beekmantown Central School District – Payroll (2017M-26)
Beekmantown Central School District Payroll 2017M26
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… July 1, 2014 through December 31, 2015. Background The Deer Park Union Free School District is located in the Town … Deer Park Union Free School District Bank Reconciliations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial operations for the period … Key Finding The payroll vendor has unrestricted access to one of the Library’s bank accounts. Key Recommendation Do not allow the privately contracted payroll vendor to access the Library’s bank account to withdraw funds. …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Fire Safety (2015-MS-1)
… enforcement of the Fire Code (i.e., fire safety of buildings) within their jurisdictions for the period January … and evacuation plan to be prepared and maintained for most buildings. The plans must be reviewed or updated at least … responsible for Uniform Code enforcement with respect to school districts and boards of cooperative education service …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1State Agencies Bulletin No. 990
… payment. Affected Employees PS&T Unit employees with Peace Officer status under Section 2.10 of the New York State … includes a side letter stating that certain employees with Peace Officer status who successfully complete … day of the fiscal year: PS&T bargaining unit member with Peace Officer status under Section 2.10 of the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-programOpinion 89-43
… appointive treasurer. November 8, 1989 Eric D. Koster, Esq., Attorney at Law Greenville Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… of the State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… review the Village’s internal controls over cash receipts for the period June 1, 2011, to August 31, 2012. Background … is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of … a Mayor and four Trustees, all of whom are elected for four-year terms. The Village’s general, water, and sewer …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7College of Geneseo – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … other employee’s expenses consisted of charges for rental cars utilized by various College staff. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expenses