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Red Hook Central School District – Inventories (2023M-133)
… periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Pembroke Central School District - Investment Program (2023M-130)
… officials considered other legally permissible investment options, the District may have earned approximately $390,000, … quotes. Consider other legally permissible investment options prior to our audit commencing. Annually review and re-adopt the investment policy as required by New York State General Municipal Law (GML) Section 39. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Village of Catskill – Accounting Records and Reports (2024M-66)
… 31, 2023 in the accounting records. Comply with New York State General Municipal Law Section 30 by filing all required … Annual Financial Reports (AFRs) with the Office of the State Comptroller (OSC). Further, the Board did not annually … the Clerk- Treasurer’s Records, as required by New York State Village Law 4-408 (e). Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Town of Evans – Employee Benefits (2024M-53)
… employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling $11,282 …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… console. In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also referred …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalLocal Road Conditions in New York State
… A report issued by the Office of the New York State Comptroller in January 2022, Locally Owned …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateInvestment Advisory Committee
… The Investment Advisory Committee advises the Comptroller on general investment issues. The Investment Advisory … CEO & Senior Managing Director Ripplewood Holdings, LLC Peter J. Hayes Retired Chief Investment Officer and Head … Johnson Chairman & Chief Economist Hugh Johnson Advisors, LLC Catherine A. Lynch, CFA Independent Board Director …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeHammond Fire District – Board Oversight (2024M-151)
… requires each Board member to complete fiscal training in a timely manner. One Board member has not yet completed …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Town of Lodi – Town Hall Capital Project (2024M-130)
… Board approved 17 payments totaling approximately $930,000 to construction contractors without adequate supporting … that the work was performed and completed according to contract terms. Key Recommendations The audit report … and have initiated or indicated they planned to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Evergreen Charter School – Credit Card Purchases (2024M-143)
… charges are not properly approved or adequately supported, it could result in inappropriate or fraudulent charges or …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Real Property Tax Cap - Local Governments
… Levy Growth Factors [pdf] Tax Base Growth Factors for Local Governments Important Dates for Property Tax Cap … – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s Role Training on Property Tax Cap Reporting for Local Governments Webinar On Demand This webinar provides a general overview of …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsByron-Bergen Central School District - Procurement (2018M-157)
… officials use competitive methods to procure goods and services. Key Finding District officials made 40 … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157CUNY Bulletin No. CU-410
… July 15, 2010 OSC Actions OSC will automatically implement the bi-weekly health insurance rate changes as requested by the City of New York, Office of Labor Relations. Agency … Questions regarding this bulletin may be directed to the University Director of Employee Benefits at CUNY Central …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-410-city-new-york-health-insurance-rate-changesAccounts Payable Advisory No. 2
… business reason to. In the Central Accounting System it was important when paying vendors via ACH to ensure that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfsDiNapoli: 90 School Districts in Fiscal Stress
… fiscal years ending on June 30, 2014. This is the second year DiNapoli’s office has assessed and scored the financial … stress” and 53 as “susceptible to fiscal stress.” Last year, a total of 87 districts were listed in fiscal stress. … budget planning.” Using financial indicators that include year-end fund balance, short-term borrowing and patterns of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… Federal funding is received by New York State through grants for a range of purposes, including health care, transportation, public … federal fiscal year (FFY) 2021, the federal government has allocated more than $50 billion in Medicaid grants providing …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsAccounts Payable Advisory No. 54
… : Update - Voucher Mass Approval functionality available for lease vouchers Reference: Guide to Financial Operations … System (SFS) has mass approval functionality available for Procurement Card (PCard) reconciliation vouchers, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalRetroactive Payments – Legacy Reporting
… monthly report. Your letter should include the member’s name, NYSLRS ID, Social Security number, the payment amount …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-paymentsNew York State Comptroller Thomas P. DiNapoli's Statement on Gov. Cuomo's State of the State
… Governor for his emphasis on beating the COVID-19 pandemic and on improving public health. The Governor properly … the urgency of federal assistance to address the economic and revenue damage New York has suffered. In the coming days, … issues, including racial equality, criminal justice reform and improving the election process.” … Gov Cuomos State of …
https://www.osc.ny.gov/press/releases/2021/01/new-york-state-comptroller-thomas-p-dinapolis-statement-gov-cuomos-state-stateState Comptroller DiNapoli Releases Municipal & School Audits
… District officials did not always accurately calculate separation payments and did not ensure an independent review of separation payment calculations was performed. Therefore, … and missed payments. Of the 41 employees reviewed, 14 separation payments totaling $66,036 were not calculated …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits