Search
Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2013 through June 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin … Village of Brushton Fiscal Oversight 2014M235 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York … New York State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterAbout NYSLRS
… (Fund), which was valued at $273.1 billion as of March 31, 2025. The Fund supports the benefits of current and future … best-managed and best-funded plans in the nation. See our 2025 Annual Comprehensive Financial Report for additional … the Fund’s performance and position, and read our Fact Sheet for the latest NYSLRS stats. Rev. 9/25 …
https://www.osc.ny.gov/retirement/about-nyslrsScio Central School District – Capital Assets (2024M-45)
… complete and accurate capital asset records. As a result, of the 100 capital assets with a total recorded replacement cost of … listed. Although required annually, the last physical inventory was conducted in 2017. The Superintendent of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… 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 … was responsible for maintaining capital asset inventory records but was unfamiliar with the requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … science equipment. 34 assets with combined purchase prices of approximately $46,400 did not have required asset tags … inventory list. Three assets with combined purchase prices of more than $2,000 could not be located. Seven assets (which …
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-36Town of Ripley – Town Clerk Collections (2024M-139)
… manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Village of North Haven – Collections (2024M-99)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Contact Us
… Freedom of Information Law Request (FOIL) 518-474-4015 Fax: 518-473-8940 [email protected] Inspector General 518-408-4906 Fax: 518-408-3931 [email protected] … Intergovernmental and Community Affairs 518-402-3234 Fax: 518-408-3852 Investigations Division 1-888-OSC-4555 or …
https://www.osc.ny.gov/help/contact-usComptroller DiNapoli: 26 School Districts in Fiscal Stress
… New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System. Although the same number of districts were designated in fiscal stress last year, many of the entities in this year’s list … financial pressures facing school districts, our fiscal stress monitoring system has revealed encouraging results in …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressNew York State Accounting System User Procedures Manual
… K 01790 NYS POLICE-TROOP L 01999 OSC-ASSET/LIAB/REV-DEPT.01 02000 OFF OF STATE COMPTROLLER 02001 OSC-OFFSET & … OF ACCOUNTS REVENUE SECTION 02999 OSC-PROGRAM MULTI 03000 DEPARTMENT OF LAW 03009 DEPARTMENT OF LAW-NORMAL 03020 … FUND FOR CLIENT PROTECTION 05012 MHLS - 2ND JUDICIAL DEPT 05013 MHLS - 3RD JUDICIAL DEPT 05014 MHLS - 4TH JUDICIAL …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manual