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Red Creek Central School District – Financial Condition (2016M-365)

… period July 1, 2012 through June 9, 2016. Background The Red Creek Central School District is located in the Towns of … Red Creek Central School District Financial Condition 2016M365 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365

Alexandria Central School District – Financial Condition (2016M-5)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5

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

… bonds, and mortgages (22.07%), private equity (14.71%), real estate and real assets (13.14%) and credit, absolute return strategies, …

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)

… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the …

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

Graded Rates – Contribution Stabilization Program

… System graded rates depends on the gap between the System average rate and the previous graded rate: If the gap is 1 percent or … by 1 percent in the direction of the System average rate. If the gap is less than 1 percent, then the …

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

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

… agreed with our recommendations and indicated they intend to initiate corrective action. …

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

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

… were not properly reviewed or approved, as required. In addition, the payroll clerk (clerk) did not deduct a total …

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

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

… did not verify businesses’ self-reported job creation and retention numbers and had no procedures for recapture if job creation and retention expectations were not met. Six businesses … self-reported they did not meet job creation and retention goals by a total of 24 jobs and seven businesses …

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

State Comptroller DiNapoli Releases School District Audits

… $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by …

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

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

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

… a result, of the 90 capital assets with a total purchase cost of approximately $93,000 that we selected for review, four laptop computers with a purchase cost totaling approximately $2,000 could not be located, and … inventory records, making them more susceptible to theft without detection. In addition, capital asset inventory …

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

Village of Ocean Beach – Credit Card Usage (2022M-206)

… Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured that employees …

https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206

Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)

… Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139

Resources for Local Officials

… Reporting Manuals Adult-Use Cannabis Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance … Filing Accounting and Reporting Manuals Filing Deadlines for Counties, Cities, Towns and Villages NYSLRS Employer Web … and Supplementary Information Use Online Services to file for the following: Property Tax Cap Property Tax Cap …

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

Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)

… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the Town's procurement practices and … Town of Moira Fiscal Oversight and Selected Financial Operations …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350

Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)

… We also found: The Supervisor did not provide the Board with accurate financial reports and did not record deposits … 2016 through 2019 annual financial reports were not filed with the Office of State Comptroller, as required. As of May … and his auto parts businesses. The Board did not comply with General Municipal Law by adopting a code of ethics and …

https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36

Village of North Haven – Collections (2024M-99)

… were not recorded on a timely basis, increasing the risk for errors or misappropriations. In addition, officials did … segregate the duties of, or review the work performed for, collecting, recording and depositing of collections. …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99

Town of Ripley – Town Clerk Collections (2024M-139)

… recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key Findings The Clerk did … always record, deposit, remit and report all collections in a timely and accurate manner. As a result, there was an … for money to be lost or used for inappropriate purposes. In addition, the longer collections remain unremitted, the …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139