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Hancock Central School District - Non-Resident Student Tuition (2021M-208)

… established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While the … officials established nonresident tuition NRT rates in the best interest of District taxpayers …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208

Mount Vernon City School District – Procurement of Natural Gas (2019M-91)

… complete report - pdf ] Audit Objective Determine whether the Mount Vernon City School District (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The Board and District …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91

Albion Central School District – Financial Management (2021M-200)

… findings and recommendations and indicated they planned to initiate corrective action. … Determine whether the Albion …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200

Village of Fort Plain – Leave Benefits (2020M-101)

… report - pdf] Audit Objective Determine whether Village of Fort Plain (Village) officials established appropriate … recorded or supported by Village records. 133 hours of accrued comp time, valued at approximately $4,600, was not … by an employee’s time and attendance records. 33 hours of comp time and eight hours of personal time, valued at …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101

Williamson Central School District – Non-Payroll Disbursements (2021M-58)

… did not seek competition or provide documentation to support their verbal assertions that some providers were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58

Village of Brushton – Fiscal Oversight (2014M-235)

… Key Findings The Clerk-Treasurer did not perform monthly bank reconciliations or provide the Board with complete and … including all cash balances, a budget status report and bank reconciliations accompanied by the bank statements. Ensure that the Clerk-Treasurer files the …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235

State Comptroller DiNapoli Releases School District Audits

… Central School District – Transportation State Aid and Debt for Bus Purchases (St. Lawrence County The district … $477,200. During the audit, the business manager prepared and submitted state aid forms for three of these buses. The … communicated confidentially to officials. Find out how your government money is spent at Open Book New York . Track …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0

About NYSLRS

NYSLRS the New York State and Local Retirement System combines the Employees Retirement System ERS and the Police and Fire Retirement System PFRS

https://www.osc.ny.gov/retirement/about-nyslrs

DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter

… New York State Comptroller Thomas P. DiNapoli today announced that the … of the reasons we are one of the nation’s strongest public pension funds.” The Fund's value reflects retirement and death …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarter

Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)

… The Treasurer did not perform and retain monthly bank reconciliations and did not retain custody of all … have supporting documentation. Prepare and retain monthly bank reconciliations. Perform an audit of the Treasurer’s …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controls

Scio Central School District – Capital Assets (2024M-45)

… of Schools (Superintendent) and former Business Administrator (Administrator), while familiar with the District’s asset … (Board) ensured that the Superintendent and former Administrator complied with the District’s policy, complete …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45

Graded Rates – Contribution Stabilization Program

… The increase or decrease in the Retirement System graded rates depends on the gap … then the graded rate will increase/decrease by 1 percent in the direction of the System average rate. If the gap is …

https://www.osc.ny.gov/retirement/employers/csp/graded-rates

Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)

… not meet job creation and retention goals by a total of 24 jobs and seven businesses self-reported they met or exceeded job creation and retention goals by a total of 40 jobs. Key Recommendations Monitor businesses’ compliance with …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolving

State Comptroller DiNapoli Releases Municipal Audits

… In fact, the tax collector’s records were insufficient to determine whether she deposited money in a timely manner. …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits

Ripley Central School District – Payroll and Leave Accruals (2021M-53)

… properly supported and approved. Key Findings While the District’s payroll payments were paid at accurate rates, … Further, District officials did not properly monitor the payroll and leave accrual process and they have not … We reviewed 41 timecards and found: While not required by the District, more than 70 percent of the timecards (30 of …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced … $614,606 if they used other available investment options. Niagara Falls City School District – Out-of-District Tuition Billing …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits

Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)

… making them more susceptible to theft without detection. In addition, capital asset inventory records also contained …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventory

Resources for Local Officials

… Quick Start Guide [pdf] Planning Resources Population Data, Resources and Publications File Data with the Office of … Use Online Services to file for the following: Property Tax Cap Property Tax Cap Compliance Constitutional Tax Limit Tax Data Verification Assessment Roll Verification Justice Court Fund …

https://www.osc.ny.gov/local-government/resources/resources-local-officials