Search
Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… employee separation payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mTown of Gaines – Town Clerk/Tax Collector (2021M-172)
… Collector (Clerk) adequately performed her financial duties. Key Findings The Clerk did not adequately perform her financial duties. The Clerk did not: Deposit collections in a timely … Tax Collector Clerk adequately performed her financial duties …
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 Clerk did not deposit collections totaling $100,496 in a timely manner. The Golf Director did not provide … Recommendations The Clerk should deposit all collections in a timely manner. The Golf Director should review entries in the point-of-sale system and reconcile cash collections to …
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)
… errors for District retirees. These errors were reported in submissions to the New York State Local Retirement System. … the scope of this audit, they are being reviewed and are in the process of being adjusted. …
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)
… Purpose of Audit The purpose of our audit was to examine Library officials’ management of bank accounts for … monitored the interest earned and service fees charged to achieve optimal return, maintained a minimum number …
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)
… 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)
… insurance costs by offering employees a buyout incentive for the period July 1, 2013 through March 31, 2016. Background The Watkins Glen Central School District is located in the Towns of Dix, Hector, Orange, Reading and … operates two schools with approximately 1,120 students, is governed by an elected seven-member Board of Education. …
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)
… audit was to review the District’s employee compensation and benefits transactions through the use of … Central School District is located in the Towns of Clay and Salina in Onondaga County. The District, which is … $135.8 million. For the 2012-13 fiscal year, payroll and associated employee benefits costs totaled $99.9 million, …
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)
… District is located in the Towns of Crown Point, Moriah and Westport in Essex County. The District is governed by an elected nine-member Board of Education and operates one school, with approximately 740 students. … The Board did not adopt comprehensive written policies and procedures for leave accruals. District officials do not …
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)
… District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of …
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)
… of our audit was to examine the District’s use of overtime for the period July 1, 2014 through April 30, 2016. … by an elected five-member Board of Education. Expenditures for the 2015-16 fiscal year were approximately $103.3 … request 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)
… employees were paid 741 hours, totaling approximately $19,000, where proper documentation for hours worked was not … We found 207 overtime hours, totaling $9,470, worked by 19 employees for which overtime forms were not submitted. Key …
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
… most vulnerable among us. The budget, while cutting taxes for the wealthiest Americans, would decimate vital programs … rely on. His proposal also creates real consequences for the state budget, putting New York's taxpayers on the hook for billions of dollars in eliminated federal funding." Here are some of the programs …
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)
… school districts of residence (resident districts) $84,689 for State aid attributable to students receiving special … New York State Education Department (NYSED) guidance for calculating State aid, did not always maintain necessary … were accurate and did not establish adequate procedures for tuition billing. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8DiNapoli: 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-billionOpinion 96-13
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Service Award Programs (simultaneous participation in retirement system) VOLUNTEERS -- Ambulance Workers (simultaneous participation in service award program and retirement system) CIVIL SERVICE …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… 31, 2016. Background The Lyon Mountain Fire District is a district corporation of the State, distinct and separate … Ellenburg and Saranac in Clinton County. The District is governed by an elected five-member Board of Commissioners. …
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)
… timely manner and disbursements were reviewed and approved by the Justices for the period January 1, 2016 through July … is located in Rensselaer County. The Town is governed by an elected five-member Town Board. Collections reported to … checks signed using a signature stamp rather than signed by the Justice. Key Recommendations Ensure that deposits are …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Village of Milford – Board Oversight (2018M-25)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Clerk-Treasurer’s duties for the period June 1, 2016 … Village of Milford Board Oversight 2018M25 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25