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Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Board has not developed a written plan that communicates to taxpayers the optimal funding levels or conditions under … Return any excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Letchworth Central School District – Financial Management (2013M-332)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … of fund balance in each of the last five fiscal years to reduce the tax levy, the Board over-estimated expenditures … officials also used some of the annual operating surpluses to fund eight general fund reserves and one debt reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… for the period July 1, 2012 through November 24, 2015 and examine the District’s calculation of separation payments … is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The District, which operates … budget. District officials did not have written policies and procedures governing separation payments and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andBuffalo City School District – Special Education and Grant Administration (2017M-73)
… July 1, 2014 through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an … Buffalo City School District Special Education and Grant …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationCounty of Putnam – Recreation and Golf Course Collections (2024M-50)
… Key Recommendations Adopt a written collections policy to help ensure adequate controls are in place and documentation is consistently maintained to support collections. Require adequate reconciliations from … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Village of Sloan – Clerk-Treasurer (2024M-109)
… also did not provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may … on the monthly Treasurer’s reports, that were provided to the Board approximately six weeks after month-end, were … review the Clerk-Treasurer’s financial records to ensure transactions were recorded accurately and in a …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… did not ensure that credit card charges were reconciled in a timely manner and audited, as required, prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $273.4 billion at the end of the third quarter of State Fiscal Year 2024-25. For the three-month period … Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2734 …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterTown of Leicester – Financial Management (2025M-2)
… ( Budgeting and Financial Oversight (2015M-158), released November 2015), adopt written fund balance or reserve … budgets and multiyear financial or capital plans. As a result, officials maintained significant unrestricted fund … 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-2Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… School District (District) officials maintained complete and accurate inventory records for and monitored the District’s capital assets. Key Findings District officials did not accurately and completely record and account for all capital assets we … School District District officials maintained complete and accurate inventory records for and monitored the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringDiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… Police, Mr. Williams' alleged acts have been brought to light and he will be held accountable." …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesTown of Sheldon – Financial Management (2017M-261)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed and … plan. Key Recommendations Revise the fund balance policy to ensure a reasonable amount of unrestricted fund balance is …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Town of Kirkwood - Board Oversight (2018M-71)
… and water and sewer billing adjustments. Perform, or cause to be performed, the required annual audit of the … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Village of Depew - Purchasing (2018M-158)
… Retain evidence of quotes or Village officials’ attempts to obtain quotes with the claim. Village officials agreed … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158Hampton Bays Union Free School District - Claims Processing (2018M-68)
… purposes and properly audited and approved prior to payment. Key Findings The claims auditor approved claims … with our recommendations and indicated they have begun to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Accounts Payable Advisory No. 48
… of the State Comptroller (OSC) has updated the policy and procedures regarding standards for entering vendor name … on a voucher when paying a single payment vendor in the Statewide Financial System (SFS). The use of a standard format results in time saving and processing efficiencies for the State. Also, in the event …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorCUNY Bulletin No. CU-588
… automatically be updated as follows: Bargaining Unit TA Old Rate: $49.69 New Rate: $62.19 Bargaining Unit T6 Old Rate: $46.16 New Rate: $58.66 Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-588-united-brotherhood-carpenters-and-joiners-america-ubcjaCUNY Bulletin No. CU-285
… Deduction Code 378 . Affected Employees Employees in Bargaining Units SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS and TT represented by City Employees Union Local 237 … submit all transactions for enrollments, cancellations, and/or changes on a weekly basis. Agency update access is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-285-deduction-code-378-future-planning-insuranceCUNY Bulletin No. CU-284
… the new Deduction Code 535 . Affected Employees Employees in Bargaining Units SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS and TT represented by City Employees Union Local 237 … submit all transactions for enrollments, cancellations, and/or changes. Agency update access is not available for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-284-new-deduction-code-535-aflac-cuny-catastrophic-illness