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Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… physical accessibility for the 139 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Cattaraugus-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-capitalHammond 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-151DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… at the end of the first quarter of state fiscal year 2024-25. For the three-month period ending June 30, 2024, Fund investments returned an estimated 1.38%. “Stock … Its estimated value was $267.7 billion as of March 31, 2024 , the end of the state’s fiscal year. As of June 30, the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterNiagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… are at increased risk of paying more than necessary for goods and services. Specifically: Thirty-nine of 185 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… 16 of the New York State Agriculture and Markets Law (AML).In addition, although the Division had a price accuracy … were not inspected as required. There was no system in place to maintain a complete and accurate master list of … of devices. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Village 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-66Wallace Fire District – Board Oversight (2024M-126)
… financial operations. We determined that: District funds are not adequately safeguarded and not spent in a … submit periodic financial reports to the Board, including monthly bank reconciliations, monthly Treasurer’s reports and budget-to-actual reports. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Town of West Seneca – Audit Follow-Up (2019M-195-F)
… - pdf ] Purpose of Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of … records. The audit included four recommendations to help officials monitor and improve the Town’s capital … none were implemented. … The purpose of our review was to assess the Town of West Senecas Towns progress as of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fOpinion 91-47
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing of an objection to … proceedings for purposes of fixing the filing fee charged by a Surrogate's Court. Such objections are made in a proceeding other than probate and the fee is properly …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 91-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … as his or her bookkeeper or confidential secretary) GENERAL MUNICIPAL LAW, §800(3); TOWN LAW, §29(15): A town … v Town Board of the Town of Onondaga , 61 AD2d 352, 402 NYS 677). We believe that the employment of relatives or …
https://www.osc.ny.gov/legal-opinions/opinion-91-18NY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… Mobil Corp., after a review of the companies’ readiness to transition to a low-carbon economy, State Comptroller Thomas P. … is an increasingly urgent risk facing all investors, and I am determined to protect the state’s pension fund by …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investCity of New Rochelle - Elevator Inspections (2018M-62)
… are inspected and certificates are on display or available for inspection. City officials disagreed with certain aspects …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Andover Central School District - Financial Management (2018M-145)
… address the reasonableness of fund balance and reserves. Key Findings The Board annually appropriated fund balance … are overfunded and one reserve appears to be unneeded. Key Recommendations Adopt budgets that include reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Uncollected Penalties (Follow-Up)
… was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our … outstanding accounts routinely had no collection activity for two years or more and were often deemed uncollectible. This audit also found that there was a lack of a separation …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followOutstanding Violations (Follow-Up)
… As a result, some Class 1 violations remained open for as long as six months before the Department followed up …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followAccounts Payable Advisory No. 49
… Update: The below sections of the Guide to Financial Operations (GFO) are either new or were updated to reflect changes in the Statewide Financial System (SFS) effective April 1, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentFriendship Central School District – Fund Balance and Reserves (2022M-55)
… (8 percent) in the three fiscal years audited. This made it appear the District needed to use fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Cost-of-Living Adjustment – Divorce and Your Benefits
… still living. A DRO will be reviewed to determine whether it permits, forbids, or requires the ex-spouse to receive a …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… and reports were complete, accurate, up to date, reliable or timely. As a result, the Board’s ability to monitor the …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14