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Village of Homer – Purchasing and Credit Cards (2017M-112)

… Purpose of Audit The purpose of our audit was to assess controls over purchasing and credit cards for the … through April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. The … Village, which has a population of approximately 3,300, is governed by an elected five-member Board of Trustees. …

https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112

Rome City School District – Financial Management (2015M-215)

… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … January 31, 2015. Background The Rome City School District is located in the City of Rome and the Towns of Annsville, … operates nine schools with approximately 5,500 students, is governed by an elected nine-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215

Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)

… Purpose of Audit The purpose of our audit was to examine the school lunch fund’s financial condition for … about $70,000 per year. Key Recommendations Take action to bring the MPLH closer to industry standards. Complete a cost-per-meal analysis and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-condition

Great Neck Union Free School District – Fuel (2016M-82)

… if the District properly safeguarded its fuel inventories for the period July 1, 2014 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $216 … fuel assets. Review fuel daily sheets and investigate all variances. Perform a vehicle-based review of vehicle …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82

Charter School of Inquiry – Student Enrollment and Billing (2017M-74)

… Purpose of Audit The purpose of our audit was to examine student enrollment and billing processes for the … was not always adequately supported. Certain billings to school districts of residence were not accurate. School … and exit dates used for billing. Credit back money due to school districts of residence as a result of errors made …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74

Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)

… did not ensure applicants provided documentation required to grant an exemption or maintain the documentation. Of the … million lacked one or more pieces of documentation needed to verify eligibility and the Assessor’s exemption … before granting exemptions, retain documentation to support eligibility and periodically verify that those …

https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… the Village’s cash receipt and disbursement practices for the period June 1, 2013 through July 14, 2014. Background … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year for the general fund and water fund total approximately …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

Madison Central School District - Reserves and Debt Service Fund (2019M-63)

… fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63

Industrial Development Agency Information

… New York ABO Public Authority Data Other Resources OSC Publications and Research Reports OSC IDA Audit Reports Other …

https://www.osc.ny.gov/local-government/resources/industrial-development-agency-information

Special 25-Year Plan for Nassau County Probation Department Peace Officers (Sections 89-s and 603(o))

… New York State and Local Retirement System … Information for members about 25 year plan for Nassau County peace officers who serve in the Nassau …

https://www.osc.ny.gov/retirement/publications/special-25-year-plan-nassau-county-probation-department-peace-officers-sections-89-s-and-603o

Accounts Payable Advisory No. 63

… Subject: Selecting Category Codes in the Statewide Financial System (SFS) … to Financial Operations (GFO), Chapter XI-A, Section 1.B - Category Codes Guidance: In the SFS, the category code is …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codes

The Economic Impact of the Great Outdoors

… 2022 PDF Version June is National Great Outdoors Month. As New Yorkers prepare for summer vacations and to celebrate the … or stargazing. All types of outdoor recreation in New York provided $21.1 billion in economic activity in 2020 and … more significant part of the economy in nearly every other state. As outdoor activities continue to recover and evolve …

https://www.osc.ny.gov/reports/economic-impact-great-outdoors

Comptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits

… New York State and Local Employees Retirement System paid to his deceased mother, Yvonne Powell, a New York State … was mistaken,” Comptroller DiNapoli said. “I will continue to protect our retirement system from fraud, whether the … “Theft from our state’s pension system is detrimental to all New York taxpayers and robs retirees who rely on their …

https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200k

NYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit

… program that will provide a channel for Boeing employees to raise work-related concerns, and adding an additional … to protect against the risk of harm to the company, which is known as a “Caremark action.” State Comptroller DiNapoli … unsafe business practices and admitted illegal conduct. It is our hope, moving forward, that the reforms agreed to in …

https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposed

Smithfield Fire District –Controls Over Financial Activities (2015M-113)

… recorded and reported and that moneys were safeguarded for the period January 1, 2014 through February 28, 2015. … the Town of Fenner. The District’s general fund budget for 2015 totals $68,996. Key Findings The Treasurer has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide the …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113

Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)

… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367

Kendall Central School District – Capital Project (2017M-194)

… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for … District residents were not properly informed prior to voting on a proposition for a District-wide capital … in significantly lower than anticipated, the Board decided to expand the original scope and spend the remaining …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194

Williamsville Central School District – Financial Management (2016M-274)

… Purpose of Audit The purpose of our audit was to review the District’s financial … Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The … surpluses. The reserve fund policy did not adequately address how reserves would be funded and used. The District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274