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Village of Green Island – Water Fund Financial Condition (2015M-237)

… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water … has not developed a multiyear financial or capital plan to address the water fund balance’s deficit, aging … loans. Key Recommendations Develop a financial plan to alleviate the fiscal stress of the water fund. Adopt a …

https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237

Village of Springville – Procurement (2016M-330)

… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period June 1, … The Village of Springville is located in Erie County and has a population of approximately 4,300. The Village is …

https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330

Schodack Central School District - Extra-Classroom Activities (2019M-85)

Determine whether extraclassroom activity funds ECA were adequately safeguarded and collections and disbursements were properly accounted for

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85

Private Equities

… Opportunistic Program Partners HarbourVest Partners, LLC Private Equity Program One Lincoln Street, Suite 1700 … Emerging Manager Definition and Life-Cycle Stages … The program has nine program partners who oversee the emerging managers on behalf of the Fund The partners source perform due diligence and …

https://www.osc.ny.gov/common-retirement-fund/emerging-manager/private-equity

Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)

… County Industrial Development Agency is an independent public corporation whose purpose is to promote, develop and …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-and

Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)

… the Director for accuracy or completeness. The Department does not charge inspection fees up to the maximum amounts …

https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue

Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)

Hamburg Industrial Development Agency Project Approval and Monitoring 2015M32

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and

Global Concepts Charter School – Cash Disbursements (2017M-126)

… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process … Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126

Village of Albion – Water and Sewer Rents (2013M-108)

… duties or implement compensating controls. Ensure that master meter is recalibrated periodically. Deposit all moneys …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… a diligent and thorough manner. When a local government or school district has a strong claims auditing process, the … that a careful review of claims will occur before public funds are disbursed. As the old saying goes, "the buck … confidence in the operations of their local government or school district. Allocating resources to improve the …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… and addressing future operating and capital needs. In addition, the Board’s ability to assess the effect of … written long-term financial and capital plans to be used in conjunction with the budget process.  Maintain reasonable, …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

Village of Hewlett Neck – Treasurer’s Duties (2022M-159)

… – pdf] Audit Objective Determine whether the Village of Hewlett Neck’s (Village) Treasurer performed his duties in … Instead, the Village Clerk (Clerk) performed many of the Treasurer’s duties, creating a lack of segregation of duties .  Neither the Board, nor the …

https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159

Town of Berne – Board Oversight (2021M-77)

… were accurate, timely, and properly reviewed. As a result, we found three significant unreconciled variances … timely, accurately, and are properly reviewed. Perform a deliberate and thorough audit of claims, and annually audit … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… complete report – pdf]  Audit Objective  Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured … used to record cash transactions upon leaving elected office. The computer was eventually returned; however, all …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… monitoring fuel usage, maintaining perpetual inventory records, performing inventory reconciliations or establishing … Did not secure access to the fuel pumps or maintain records for fuel usage or inventory. For example, during the …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)

… report – pdf] Audit Objective  Determine whether City of Yonkers (City) officials ensured Yonkers City School … buyouts in accordance with contractual agreements. Of the 46 separation payments we reviewed totaling $451,298, … $1,629. One former employee, as well as the estates of three former employees may have been entitled to …

https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-school

Miller Place Fire District – Credit Cards (2024M-58)

… complete report – pdf] Audit Objective  Determine whether the Miller Place Fire District (District) Board of Fire … that credit card charges were properly approved, supported and for appropriate purposes. Key Findings  The Board did not always ensure that credit card charges were …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58

Town of Alden – Town Clerk/Tax Collector (2024M-106)

… complete report – pdf] Audit Objective  Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings  The Clerk did not … since 2021. Retaining the collections prevented the funds from being productively used by Town officials and taxpayers. …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106

DiNapoli: State Pension Fund Value $210.2 Billion

… the New York State Common Retirement Fund (Fund) earned an estimated 5.23 percent return on investments in the state … March 31, 2019. The Fund closed the year with an estimated value of $210.2 billion, which is subject to change once returns are fully audited. The Fund’s audited value at the end of state fiscal year 2018 was …

https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billion

CUNY Bulletin No. CU-612

… Purpose To provide agency instructions for processing the 2017 CUNY Nurses Health Specialty … The 2017 CUNY Nurses Health Specialty Differential payment for employees in the classified staff titles of Staff Nurse … separate check dated 02/15/18. There is no direct deposit for this payment. Eligibility Criteria The following …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-612-2017-city-university-new-york-cuny-nurses-health-specialty