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Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… Town officials generally agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Town of North Elba – Cash Collections (2020M-49)
… the point-of-sale system and reconcile cash collections to green fees, golf certificates and pre-paid vouchers. The Park …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Troy City School District – Payments for Unused Leave Accruals (2020M-167)
… (District) accurately calculated payments for unused leave accruals. Audit Results During the audit period, the District … 51 employees a total of $477,000 for their unused leave accruals. We reviewed payments totaling $270,000 that were … District accurately calculated payments for unused leave accruals …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Longwood Public Library – Bank Account Management (2015M-309)
… Longwood Public Library Bank Account Management 2015M309 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… Town Assessor (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property exemptions were not always properly applied for or … Determine whether the Town of Owasco Town Town Assessor Assessor properly administered select real property …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… District officials implemented measures to achieve health insurance cost savings and address rising health insurance … million. Key Finding District officials achieved health insurance cost savings by changing health insurance carriers … Watkins Glen Central School District Health Insurance Cost Savings 2016M144 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mLiverpool Central School District – Employee Compensation and Benefits (2014M-374)
… transactions through the use of computer-assisted auditing techniques for the period July 1, 2012 through May 21, 2014. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsMoriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… Moriah Central School District is located in the Towns of Crown Point, Moriah and Westport in Essex County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsHoneoye Central School District – Payroll (2015M-277)
… Background The Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in Livingston County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Middle Country Central School District – Financial Management (2016M-121)
… The Middle Country Central School District is located in the Town of Brookhaven, Suffolk County. The District, … estimates of appropriations and the use of fund balance in the annual budget. Use the surplus fund balance in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Garden City Union Free School District – Overtime (2016M-382)
… form and that addresses the approval of overtime for emergencies or unforeseen circumstances. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Clarkstown Central School District – Time and Attendance Records (2017M-150)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The Clarkstown Central School District is located in the Town of Clarkstown in Rockland County and operates 13 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Statement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… "The President's budget does not prioritize the needs of the middle-class or the most vulnerable among us. The budget, while cutting taxes for the wealthiest … The Presidents budget does not prioritize the needs of the middleclass or the most vulnerable among us …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposalTruxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… $2.14 million, officials overbilled school districts of residence (resident districts) $84,689 for State aid … maintain necessary documentation to support calculations of the amounts billed or ensure billings were accurate and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8State Police Disability (Section 363-b) – State Police Plan
… age 60; Permanently incapacitated (physically or mentally) and unable to perform your duties as the natural and proximate result of a disability sustained in service, … willful negligence, regardless of your years of service; and In the service upon which your membership is based. If …
https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-bDiNapoli: State Pension Fund Value $178.1 Billion
… markets during a volatile year. The Fund has an estimated value of $178.1 billion. “Despite weak equity markets, the … expected rate of return is 7 percent. The Fund’s value reflects $10.9 billion in benefits paid out during the … years 2014-2015 and 2015-2016. A graph showing the Fund’s value since 1993 is available here: …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionDiNapoli: 33 School Districts Reported in Fiscal Stress
… year ending in 2019, up from 26 reported in both 2018 and 2017. “Some of New York’s school districts are in fiscal … Common Themes for School Year 2018-19 Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressOpinion 96-13
… (simultaneous participation in service award program and retirement system) CIVIL SERVICE LAW, §150; GENERAL MUNICIPAL LAW, art. 11-AA; RETIREMENT AND SOCIAL SECURITY LAW, §§40, 100, 101: A person may simultaneously participate in, and receive benefits from, a service award program for …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… 1, 2015 through October 31, 2016. Background The Lyon Mountain Fire District is a district corporation of the … Lyon Mountain Fire District Cash Disbursements 2017M2 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Town of Brunswick – Justice Court (2017M-285)
… balance. There were 26 checks signed using a signature stamp rather than signed by the Justice. Key Recommendations … bank reconciliations. Discontinue the use of a signature stamp. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285