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Madison County - Claims Audit and Payment Process (2019M-142)

… designed and operating effectively. Key Findings The Board of Supervisors (Board) and the Board of Health (BOH) did not audit their respective claims before payment. Our review of 382 claims totaling $3.5 million disclosed that 121 claims …

https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142

Gates-Chili Central School District - Financial Management (2019M-53)

… and adopting budgets that include reasonable estimates for revenues and appropriations and the amounts of fund …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53

Audits of Local Governments: About Our Audits

… Performance Audits LGSA conducts performance audits. According to the United … more about our Audit Process . External Peer Review of LGSA To ensure that audits are completed in accordance with applicable government auditing standards, LGSA receives an external peer review every three years. …

https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-audits

Opinion 91-47

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. FEES -- Court Fees (filing of an objection to the issuance of letters testamentary) … fee to be charged by a Surrogates Court upon the filing of an objection to the issuance of letters testamentary …

https://www.osc.ny.gov/legal-opinions/opinion-91-47

State Comptroller DiNapoli Releases Municipal & School Audits

… Therefore, calculation errors went undetected and resulted in erroneous and missed payments. Of the 41 employees … totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … receipts. City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits

Opinion 91-18

… the confidential secretary or bookkeeper. You ask whether it is still the opinion of this Office that there is no prohibited conflict of interest if a supervisor … Whether it is still the opinion of this Office that there is no …

https://www.osc.ny.gov/legal-opinions/opinion-91-18

NY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions

… The New York State Common Retirement Fund (Fund) will restrict its investments in eight integrated oil and gas companies, including Exxon Mobil Corp., after a review of the companies’ readiness to transition to a low-carbon … The New York State Common Retirement Fund Fund will restrict …

https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-invest

State Agencies Bulletin No. 1669

To inform agencies of the new warning message that will display when an employee accessing NYSPO claims exemption from federal withholding as well as a new Lock

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemption

Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)

… Purpose of Audit The purpose of our audit was to examine the … Department’s internal controls over financial operations for the period of January 1, 2012 through October 31, 2013. … is incorporated under the Not-For-Profit Corporation Law and is located in the Town of Camillus in Onondaga County. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072

Orchard Park Central School District - Financial Management and Payroll (2018M-89)

… not established by a collective bargaining agreement (CBA), employment contract or Board resolution and one teacher … pay rates and stipends are paid at rates established by a CBA, employment contract or Board resolution. District …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payroll

Westchester County - Financial Condition (2018M-151)

… managed the County's financial condition to ensure the sustainability of current and future operations. Key Findings … an operating deficit of $32.2 million in the general fund. Cash balances that have declined by 54 percent during … for in the 2015 and 2017 annual budgets. The general fund owes the sewer funds approximately $50 million. Key …

https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151

Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)

… Adopt annual budgets that contain realistic estimates for appropriations. Analyze reserve fund balances and ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-condition

Former Fire Co. Treasurer Admits Stealing $24K

… 54, of Manchester, stole thousands of dollars by pocketing cash, using the fire company’s credit cards and stole checks …

https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24k

Comptroller DiNapoli Visits Holocaust Memorial and Tolerance Center

… in Germany during the events of Kristallnacht (“The Night of the Broken Glass”) to the Center’s library. The book, titled “Pogrom Night 1938,” was presented on behalf of Malcolm Hoenlein, … in Germany during the events of Kristallnacht The Night of the Broken Glass to the Centers library …

https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-center

Sexual Offender and Management Treatment Act Program

… Key Recommendations None Other Related Audits/Reports of Interest Office of Mental Health: Selected Employee Travel Expenses (2012-S-76) Office of Mental Health: Quality of Internal Control Certification …

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

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

… taking additional steps to increase physical accessibility for the 139 components identified in this report. Town …

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

State Agencies Bulletin No. 297

… Associate Membership $2.00 Dues and Agency Shop fees for part-time, annual salaried employees are calculated on …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212

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

… and did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, the transparency of … $1.7 million and did not: Reconcile bank balances to the general ledger cash balances. As a result, there is a … agreed with our recommendations and indicated they planned to initiate corrective action. …

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