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Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… officials did not inform taxpayers whether the costs to educate non-resident students are recovered by the revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… procured natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The … Board and District officials did not procure natural gas in accordance with New York State General Municipal Law (GML), at the most favorable terms or in the best interest of District taxpayers. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… properly audited and approved, adequately supported and for valid District purposes. Key Findings The Board did not … properly audited and approved, adequately supported and for valid District purposes. The claims auditor did not audit … competitive bids or quotes were obtained or not required for 26 purchase orders totaling $201,179 and invoices or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Village of Fort Plain – Leave Benefits (2020M-101)
… benefits policy (policy) and ensure all employees involved in the payroll process are aware of relevant leave policies. …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… The School had operating expenses for the 2014-15 fiscal year of approximately $2.7 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyRed Creek Central School District – Financial Condition (2016M-365)
… Purpose of Audit The purpose of our audit was to examine the District’s … 9, 2016. Background The Red Creek Central School District is located in the Towns of Butler and Wolcott in Wayne County … operates three schools with approximately 920 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Alexandria Central School District – Financial Condition (2016M-5)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $12.4 … The Board continually overestimated appropriations for the last three years. Although the Board appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… State Common Retirement Fund (Fund) was $267.7 billion at the end of the first quarter of state fiscal year 2024-25. … of the reasons we are one of the nation’s strongest public pension funds.” The Fund's value reflects retirement and … by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. … New York State …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterAbout NYSLRS
… administering benefits for more than 1.2 million members, retirees and beneficiaries. NYSLRS administers two distinct … Comptroller acts in the best interests of NYSLRS members, retirees and beneficiaries and is responsible for ensuring … 2024. The Fund supports the benefits of current and future retirees and is consistently recognized as one of the …
https://www.osc.ny.gov/retirement/about-nyslrsCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… and did not retain custody of all Department funds as required in its bylaws. The audit committee did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsScio Central School District – Capital Assets (2024M-45)
… digital cameras, computer monitors and televisions. For all 100 capital assets, certain key information such as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… did 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’ … to address default enforcement mechanisms and oversight of job creation and retention goals. Corporation officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingRandolph 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-inventoryComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Cambridge , Town of Fishkill , City of Mechanicville and … officials did not seek competition when making purchases on behalf of the system’s member public libraries. These …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Gilbertsville-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. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Town 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 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide … annual financial reports were not filed with the Office of State Comptroller, as required. As of May 5, 2021, the …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Comptroller DiNapoli: 26 School Districts in Fiscal Stress
… school boards and superintendents must remain cautious. Today’s budget decisions can have long-lasting implications … monitoring system creates an overall fiscal stress score which drives the classification. This year, five school … and Wyandanch (Suffolk). A report released by DiNapoli today in conjunction with the fiscal stress scores showed the …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stress