Search
Garden City Union Free School District – IT Asset Management (2023M-161)
… taxpayers that all IT assets are adequately accounted for and would be detected if lost, stolen or misused. We … that 23 percent of the assets were not properly accounted for. Specifically: Four Chromebooks and an iPad with … and four with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report [AFR].) As a result: The … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were not always properly approved or adequately … charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Internal Control
… Audit Requirements (B-350 ) DOB Budget Bulletin for 2015 Certification NYS Office of the State Comptroller Policies and Procedures … Association (ISACA) Institute of Internal Auditors (IIA) NYS Internal Control Association (NYSICA) State & Federal …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund … period ending Sept. 30, 2024, Fund investments returned an estimated 4.15%. “While investors continue to face … the nation’s strongest public pension funds.” The Fund's estimated value was $267.7 billion as of March 31, 2024 , the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterDutchess County – Contract Monitoring (2023M-142)
… million without ensuring that required contract progress, outcome and budget reports detailing services rendered were … from County departments detailing project progress and outcome and services rendered was sufficient. Expenditures …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Overtime Compensation – Legacy Reporting
… or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime that is paid directly by a member’s participating public employer , and meets other requirements, is …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationState Comptroller DiNapoli Releases Municipal Audits
… Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 lacked adequate …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District … and is located in Oneida County. The District is governed by an elected five-member Board of Fire Commissioners. The … District funds, which is not authorized by GML. The Board Chair had a prohibited interest in a contract between the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… 1, 2012 through June 30, 2013. Background Washington County is located in the eastern part of New York and has a population of approximately 62,000 people. The County is governed by a Board of Supervisors composed of 17 … and safeguarding of cash receipts received in the civil office. We also determined that various control procedures …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCity of Batavia – Business Improvement District (2017M-283)
… City officials properly accounted for and monitored the Business Improvement District’s (BID) financial operations … City of Batavia Business Improvement District 2017M283 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out audit period remained outstanding … provide for increased oversight. Account for all parking tickets and implement policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Education, operates one school with 636 students attending kindergarten through eighth grade and pays tuition for 284 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsLe Roy Central School District – Reserve Funds (2022M-110)
… needed. For example, as of June 30, 2021, the unemployment insurance reserve totaled $658,000, enough to pay average … for more than 200 years, and the employee benefit accrued liability reserve is overfunded by $426,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. … fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. Calculated his own … Never publicly disclosed his involvement with the banquet hall or this conflict of interest as required by New York …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices that were missing either a serial number or tag number. The fixed asset report did not contain … with an unknown cost were not recorded in the IT inventory list. Key Recommendations Periodically reconcile the fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentWeekly Investment Plan
… investment can grow into by age 65* Weekly Investment Plan Calculator Weekly Investment Age $5 $10 $25 $50 $75 $100 … 280,213 44 12,783 25,566 63,916 127,831 191,747 255,662 45 11,641 23,282 58,206 116,412 174,618 232,824 46 10,579 …
https://www.osc.ny.gov/retirement/resources/weekly-investment-planComptroller DiNapoli Releases School District Audits
… the board with tuition billing information throughout the year regarding the amount of tuition anticipated and …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-audits