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Village 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-235About NYSLRS
… The New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in the world, … members, retirees and beneficiaries. NYSLRS administers two distinct systems: The Employees’ Retirement System (ERS), …
https://www.osc.ny.gov/retirement/about-nyslrsDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (22.07%), private equity (14.71%), real estate and real assets (13.14%) and credit, absolute return strategies, and opportunistic alternatives (7.76%). The …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterCrittenden 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-controlsScio Central School District – Capital Assets (2024M-45)
… (District) officials maintained complete and accurate capital asset records. Key Findings District officials did not maintain complete and accurate capital asset records. As a result, of the 100 capital assets with a total recorded replacement cost of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… job creation and retention numbers and had no procedures for recapture if job creation and retention expectations were …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingRipley Central School District – Payroll and Leave Accruals (2021M-53)
… whether Ripley Central School District (District) payroll payments and leave time accruals were accurate, … supported and approved. Key Findings While the District’s payroll payments were paid at accurate rates, payroll payments were not always properly supported and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… (District) officials maintained complete and accurate capital asset inventory records. Key Findings District officials did not maintain complete and accurate capital asset inventory records. The District Superintendent … capital asset policy. As a result, of the 90 capital assets with a total purchase cost of approximately $93,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryResources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officialsComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Village of Cambridge , Town of Fishkill , City of Mechanicville and the Ramapo Catskill Library System . “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Village of Ocean Beach – Credit Card Usage (2022M-206)
… cards. As a result, employees made questionable purchases on the Village’s credit cards. We reviewed all 3,108 credit … findings in our report. Appendix B includes our comments on issues they raised in their response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… $46,400 did not have required asset tags and/or were not on the inventory list. Three assets with combined purchase … have a location, or had an incorrect location indicated, on the inventory list. The Board did not approve the disposal … list is accurate and up-to-date. Ensure that all assets on the inventory list are immediately and appropriately …
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)
… April 30, 2016. Background The Town of Moira is located in Franklin County, contains the Village of Brushton within … a Justice Court with two elected Justices, is governed by an elected five-member Town Board. Budgeted appropriations … and deliberate audit of claims. Ensure that purchase and public works contracts exceeding the statutory competitive …
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 … did not comply with General Municipal Law by adopting a code of ethics and did not audit the Supervisor’s records, as … records and reports. File AUDs in a timely manner. Adopt a code of ethics and ensure that officials and employees are …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Village of North Haven – Collections (2024M-99)
… and 69 collections totaling $57,426 were not recorded on a timely basis, increasing the risk for errors or …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Town of Ripley – Town Clerk Collections (2024M-139)
… accurate manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, the longer … remain unremitted, the longer they are not available for Town operations. Our audit determined that the Clerk did …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Contact Us
Contact information for general inquiries and specific divisions within the Office of the New York State Comptroller
https://www.osc.ny.gov/help/contact-usComptroller DiNapoli: 26 School Districts in Fiscal Stress
… Although the same number of districts were designated in fiscal stress last year, many of the entities in this year’s list have changed. Only 12 were designated as stressed in both 2018 and 2017. “Despite the ongoing financial …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressCUNY Bulletin No. CU-120
… currently pay union dues. Employees with a bargaining unit of AJ (Adjunct) will have an agency shop fee code of 468. Employees with a bargaining unit of GA (Graduate Assistant) will have an agency shop fee code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-120-restructure-psc-union-dues-and-agency-shop-feeNew York State Accounting System User Procedures Manual
… WASTE REMOVAL 10415 DOCS FAC SUPP-15 10416 DOCS FAC SUPP-16 10417 DOCS FAC SUPP-17 10418 DOCS FAC SUPP-18 10419 … 6 17070 DEPT OF TRANSPORTATION-REGION 7 17080 DEPT OF TRANSPORTATION-REGION 8 17090 DEPT OF …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manual