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Town of Gorham – Procurement (2024M-7)

… vendors lacked written agreements detailing the services to be provided and their cost. All 116 credit card purchases … $3,736 did not have adequate supporting documentation to indicate they were appropriate Town purchases. Key … officials agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7

Rye City School District – Payroll (2024M-2)

… not being made aware of what the District expects to incur in overtime costs and the budgets are not transparent … policies and procedures. Paid six employees $2,097 in overtime wages without proper supporting documentation to …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Town of Leicester – Financial Management (2025M-2)

… ( Budgeting and Financial Oversight (2015M-158), released November 2015), adopt written fund balance or reserve … estimate revenues and appropriations in the 2025 budget, which will likely result in operating surpluses …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2

Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)

… maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, … a physical inventory to properly monitor and account for assets since 2011.Therefore, officials cannot assure …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoring

County of Putnam – Recreation and Golf Course Collections (2024M-50)

… variances totaling $6,180. Ninety-seven percent of the daily Golf Course settlement reports we reviewed were …

https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50

Village of Sloan – Clerk-Treasurer (2024M-109)

… Collections totaling $130,515 were not deposited within 10 days, as required by New York State Village Law Section … reports, that were provided to the Board approximately six weeks after month-end, were not accurate. For example, the …

https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109

Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)

… in a timely manner and audited, as required, prior to payment. We reviewed 680 credit card and purchase card … exceptions: 410 charges totaling $144,142 were paid prior to audit and approval by the claims auditor. 355 charges … Key Recommendations We provided nine recommendations to help District officials improve the District’s credit card …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0

DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter

… “Although 2024 was generally positive, markets fell in December. Investors will face continued uncertainty in the months ahead with the potential for tariffs and … As of Dec. 31, the Fund had 40.94% of its assets invested in publicly traded equities. The remaining Fund assets by …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarter

State Comptroller DiNapoli Releases School District Audits

… does not adequately address funding levels resulting in overfunded reserves that are not used. Auditors found the … Central School District, saving approximately $326,000 in total salaries and benefits over the past three years. … $4.7 million to 151 employees and found almost $418,000 in payments were not accurate, supported or paid in …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-audits

City of Peekskill – Financial Condition (2014M-105)

… Purpose of Audit The purpose of our audit was to examine the City’s financial condition to determine if City officials were effectively managing the …

https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105

CUNY Bulletin No. CU-613

… increase as follows: Deduction Code Current Biweekly Rate New Biweekly Rate 220 $45.47 $48.96 231 $45.47 $48.96 Agency …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-613-international-brotherhood-teamsters-local-237-elevator

CUNY Bulletin No. CU-597

… Purpose To notify agencies of health benefits rate changes. Affected Employees CUNY employees with health insurance coverage through the City of New York … OSC Actions OSC will automatically implement the bi-weekly health insurance rate changes as requested by the City of New …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-597-city-new-york-health-insurance-rate-changes

State Agencies Bulletin No. 1372

… Fee Increase. Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 Effective Date(s) … Employees represented by Council 82 in Bargaining Units 61 and 91 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1372-council-82-dues-and-agency-shop-fee-increase

CUNY Bulletin No. CU-586

… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected Employees Employees represented … identify employees with Union Dues (Code 231) and Agency Shop Fee (Code 220) and increase as follows: Deduction Code … bulletin notifies agencies of an automatic dues and agency shop fee increase …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-586-international-brotherhood-teamsters-local-237-maintenance

Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)

… - pdf] Audit Objective Determine whether the District is paying health insurance premiums for deceased retirees or …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insurance

Operational Advisory No. 15

… of the State Comptroller (OSC) has added various Sections in Chapter VII, Section 10 of the Guide to Financial …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advances

Deer Park Union Free School District – Bank Reconciliations (2016M-166)

… Purpose of Audit The purpose of our audit was to examine bank reconciliations for the period July 1, 2014 through … about $101 million. Key Finding The Board ensured that bank reconciliations were properly prepared to safeguard … Deer Park Union Free School District Bank Reconciliations 2016M166 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166