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Real Estate
… 370-7450 www.artemisrep.com Leadership: Anar Chudgar, Jim Smith, Aaron Hancock Email: … Grosvenor Real Estate Program 767 Fifth Avenue, 14th Floor New York, NY 10153 (646) 362-3675 www.gcmgrosvenor.com …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-estateOperational Advisory No. 9
… Subject : Current Year Escheatment Guidance : Guidance: State checks … and Escheatment of 2023 Uncashed NYS Payroll Checks . … Current Year Escheatment …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … audit of the clerk’s records, as required by New York State Town Law Section 123. Town of Morehouse – Records and …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… – Financial Activities (Chenango County) The Board of Fire Commissioners generally provided adequate oversight of district financial activities. However, board members did … in implementing the recommendations and found, based on interviews, that the town has made progress taking …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … court and trust funds and abandoned property to the State Comptroller as prescribed by statute. Records …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… Academy Central School District at Delhi (District) Board of Education (Board) and District officials properly managed … and reserves. The Board and officials’ consistent practice of appropriating fund balance that is not needed and … reserve balances circumvents the statutory limit on surplus fund balance and resulted in a real property tax …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mNew Roots Charter School - Lunch Operations (2019M-73)
… money if they purchased from the New York State Office of General Services (OGS) cooperative bid. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73Town of Hunter - Information Technology (2018M-262)
… that IT hardware and software inventories are up-to-date. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Town of Farmersville - Town Clerk (2019M-49)
Determine whether the Town Clerk Clerk recorded deposited remitted and reported collections in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Jamesport Fire District - Length of Service Award Program (2019M-05)
… as the policy does not award points for certain activities in accordance with GML. The 2016 and 2017 LOSAP records for …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… had an incorrect ownership or residential percentage used in calculating the exemption. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Tompkins County – Solid Waste (2014M-336)
… programs to divert waste from the landfill and monitors program effectiveness by tracking results at least quarterly. … For fiscal years 2011 through 2013, the recycling program has saved the County more than $1 million. Key …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336State Comptroller DiNapoli Statement on Anniversary of 9/11 Attacks
The 911 attacks united New York America and nations around the world in a way not seen in decades
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-statement-anniversary-911-attacksFranklin County – Procurement (2016M-366)
… Purpose of Audit The purpose of our audit was to review the County’s procurement practices for the period … purchasing policy. Documentation was not maintained to support the reasoning for the Legislature’s selection of a …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… eligibility of retirees, and inappropriately paid $2,092 in premiums for two deceased individuals. Segregate payroll …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollNorth Merrick Union Free School District - Purchasing (2018M-87)
… (GML) and its purchasing policy when seeking competition for purchases. We selected payments to 22 vendors totaling … followed GML and the District’s purchasing policy for competitive bidding for these purchases. Our audit did not have any …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Southold Union Free School District - Leave Accruals (2018M-113)
… tracking leave accruals is not reliable. We found errors in accrual records for 70 percent of the employees tested, … properly. Records reviewed contained 16 errors resulting in leave balances being overstated by a total of 9.5 days …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… Purpose of Budget Review The purpose of our audit was to review the District's financial … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Penn Yan Central School District – Separation Payments (2015M-258)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Menands Union Free School District – Payroll (2015M-268)
… Purpose of Audit The purpose of our audit was to review the District employees’ wages and the deductions … District officials have established adequate procedures to ensure employees are accurately compensated and deductions …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268