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Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)

… exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Actual expenditures from … fund balance statutory limit and use the excess funds in a manner beneficial to taxpayers. Adopt a multiyear … action. Appendix B includes our comment on an issue raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-management

Village of Fort Plain – Leave Benefits (2020M-101)

… (Village) officials established appropriate control over employee leave time. Key Findings Village officials did not establish appropriate controls over employee leave time. The Board did not establish … and procedures. Officials did not accurately maintain employee leave records. Leave used and compensatory time …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101

Southern Cayuga Central School District – Financial Condition (2020M-77)

… condition. The Board underestimated revenues by an average of $141,038 and overestimated appropriations by an average of $1.3 million over the three completed years. As a result, … use about $1.1 million in appropriated fund balance. As of June 30, 2019, recalculated surplus fund balance totaled …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77

Violating the Terms of a DRO – Divorce and Your Benefits

… If NYSLRS has a DRO on file that requires a member to elect a specific pension payment option and name the … discretion , may change the option election or designation to comply with the pre-existing order or agreement (RSSL … benefit will be recalculated. Any overpayments made to the member and ex-spouse (if applicable) prior to the …

https://www.osc.ny.gov/retirement/members/divorce/violating-terms-dro

Sexual Offender and Management Treatment Act Program

… Background In April 2007, the Legislature enacted the Sex Offender Management and Treatment Act (Act), which … SOMTA program is designed to closely supervise and treat sex offenders who are near release from prison or parole, and … abnormalities, pose a substantial risk to commit new sex crimes. Since the Act’s inception, the Office has …

https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-program

Management and Control of Overtime Costs (Follow-Up)

… of the three recommendations included in our initial audit report, Management and Control of Overtime Costs (Report 2009-N-15). Background Our initial report, issued on May 7, 2012, determined that HHC did not … of the three recommendations included in our initial audit report Management and Control of Overtime Costs Report 20 …

https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-follow

Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)

… Fire Company (Company) officials provided oversight of financial operations to ensure funds were safeguarded. … Key Findings Company officials did not provide oversight of financial operations to ensure funds were safeguarded. As … the former Treasurer was able to misappropriate $64,972 of Company funds from January 2016 through December 2019. The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154

Town of Lincoln - Disbursements (2022M-198)

… were supported and approved. Key Findings The Board and former Supervisor did not ensure that disbursements were adequately supported and properly approved. The former Supervisor received 13 check payments, totaling … $533,518 were improperly audited and approved by the former Supervisor rather than the Board. Thirteen claims, …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

City of Rensselaer – Accounting Records and Reports (2023M-26)

… and $2.2 million, and transactions were not entered in a timely manner. Bank reconciliations were not prepared in a timely manner or clearly documented and discrepancies, … including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

Village of Catskill – Accounting Records and Reports (2024M-66)

… account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General …

https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)

… approximately $133,000 did not have their current value, salvage value or replacement cost recorded. 76 capital assets …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capital

DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter

… invested in cash, bonds, and mortgages (22.22%), private equity (14.45%), real estate and real assets (13.32%) and …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarter

Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)

… an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual … not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, as required by … report includes six recommendations to help the Board and CFO improve the transparency of their fiscal activities. …

https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11

DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter

… State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $267.7 billion at the end of the first quarter of state fiscal year 2024-25. … State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarter

Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)

… required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). As a result, consumers are at increased … with New York State Department of Agriculture and Markets regulations and AML. Maintain complete records, …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6

Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)

… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Markets Law (AML).In addition, although the Division had a price accuracy testing policy, the Assistant Director did not conduct any price accuracy tests. As a result, consumers are at increased …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9

Wallace Fire District – Board Oversight (2024M-126)

… not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126

Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)

… officials could take additional steps to increase physical accessibility to programs and services provided at selected … facilities. Key Findings Of the 1,290 applicable physical accessibility components (components) we reviewed, we … consider taking additional steps to increase physical accessibility at selected Town facilities. Specifically: 67 …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30