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DiNapoli Releases Bond Calendar for March and April
… is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… of Lyons, Sodus, Palmyra and Marion in Wayne County, along with parts of the Towns of Manchester and Phelps in Ontario … seven-member Board of Education, operates five schools with approximately 2,000 students. Budgeted general fund … multiyear financial or capital plans. Incompatible duties over the claims and accounts payable processes are not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingLyndonville Central School District – Financial Condition (2016M-143)
… Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The … develop a plan for using these amounts in a manner that benefits District residents and complies with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … more than $1 million in unexpended surplus each year to help finance the ensuing year’s budget, the District did … The Board has not developed a multi-year financial plan to improve the budget development process. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Long Beach City School District – Financial Management (2023M-147)
… Board of Education (Board) and District officials effectively managed the District’s fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance and did not … District Board of Education Board and District officials effectively managed the Districts fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147DiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… year. As of June 30, 2025, the Fund had 41.2% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and … (21.9%), private equity (14.4%), real estate and real assets (14.0%) and credit, absolute return strategies and …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterState Agencies Bulletin No. 1995
… by Payroll Bulletin No. 1995.1. Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … and Technical Services Unit (BU05) titles who work at one of the following DOH facilities are affected: Deptid Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1989
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … Housekeeper 003189 3004000 Janitor 003207 3016000 Lic Mstr Soc Wrkr 1 019228 8156100 Lic Mstr Soc Wrkr 2 018994 8156200 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainSmithtown Fire District – Capital Project (2014M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over capital … Board did not have a capital asset policy and procedures to be followed for constructing and reconstructing capital … a written capital asset policy containing the procedures to be followed when authorizing capital asset construction. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were … extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mSeaford Fire District – Length of Service Award Program (2014M-319)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service … officials did not implement standards and procedures to ensure that the records maintained for activities … Review and amend the District’s point system to ensure it is consistent with GML. Ensure that the point …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… is exclusive of the Treasurer. Provide for two signatures on all checks in accordance with the Company’s by-laws. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialTown of New Hartford – Procurement (2017M-149)
… million. Key Findings Town officials did not consider the aggregate amount to be expended for storm water remediation … totaling $82,928. Key Recommendations Consider the aggregate amount projected to be expended for the same or …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Perry Central School District – Financial Management (2017M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Towns of Perry, Castile, Warsaw and Covington in Wyoming County and a portion of the Town of Leicester in Livingston …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Riverhead Central School District – Vendor Master File (2017M-139)
… is already included in the master file before creating a new entry and did not periodically review and update existing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Orange County – Motor Vehicle Oversight (2015M-314)
… a regular physical inventory of vehicles. The County does not have a policy or written procedures that stipulate …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Columbia-Greene Community College – Information Technology (2017M-213)
… Background Columbia-Greene Community College is located in the Town of Greenport in Columbia County. The College, which has approximately 560 … College has 2,498 user accounts that have not been used in the last six months, with the oldest account’s last logon …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Morrisville-Eaton Central School District – Online Banking (2017M-98)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured online … are reviewed in a timely manner and designate one computer to be used strictly for online banking transactions. Provide Internet security awareness training to involved employees. … MorrisvilleEaton Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Shoreham-Wading River Central School District – Financial Management (2017M-75)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … fund balance and reserves that it did not actually need to fund operations. The District’s unassigned fund balance … unassigned fund balance and reserves that are not needed to fund District operations. Use surplus fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPhelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through May 24, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $34.4 … The District overestimated appropriations by $8.3 million for fiscal years 2010-11 through 2014-15 and did not use any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016m