Search
Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… The purpose of our audit was to determine whether the Board provided proper oversight over the funding received by STE for the period January 1, 2016 through February 10, 2017. … Southern Tier East Regional Planning Development Board was created in 1975 by an inter-municipal agreement …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165DiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… legislation enabling the Office of the State Comptroller to expedite certain unclaimed funds payments of $250 or less. … office, the measure amends the Abandoned Property Law to authorize the State Comptroller to administer a newly … lost money even faster while still ensuring the funds get back into the hands of their rightful owners. “I want to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyVillage of Delhi – Financial Condition (2013M-110)
… June 1, 2011, to March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Town of Columbus – Budget Development Practices (2012M-225)
… to assess the financial condition of the Town’s general and highway funds to determine if the budgets were reasonable … five-member Town Board, comprising the Town Supervisor and four Council members, governs the Town. The Town’s annual … unappropriated surplus funds in a manner that benefits Town taxpayers. Continue to consider historical …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… 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-quarterNew York Mills Union Free School District – Financial Management (2016M-107)
… July 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Bradford Central School District – Financial Management (2016M-253)
… District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of Orange and Tyrone in Schuyler County. The … develop a plan to use excess fund balance in a manner that benefits District residents. … Bradford Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Monticello Central School District – Budgeting (2014M-97)
… 1, 2012 through October 2, 2013. Background The Monticello Central School District is located in the Towns of Bethel, … year totaled approximately $80.2 million. Key Findings Budget estimates for revenues and appropriations have not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97East Meadow Union Free School – Overtime (2022M-118)
… employees. The Department’s overtime costs were 97 percent of the District’s total overtime costs during our audit … overtime. As a result, the increased overtime will also increase the amount owed by the District annually to the State, for its share of the cost of the employees’ retirement benefits. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Fairport Public Library – Financial Management (2014M-354)
… The Library, which serves the residents of the Fairport Central School District, is governed by an elected … formal financial plans or budgeting policies. Unrestricted fund balance has increased to 64 percent of the ensuing … before disbursements are made and ensure that a Library official certifies the payroll before it is processed. …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Watertown City School District – Financial Condition (2016M-85)
… assess the District’s financial condition for the period July 1, 2014 through October 31, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Groton Central School District – Financial Management (2014M-288)
… Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of Homer in Cortland County and the Towns of Locke and Summerhill in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288United HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to about 1.2 … The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The New York State …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followMorris Central School District – Fund Balance Management (2023M-47)
… years by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Churchville-Chili Central School District – Financial Management (2015M-354)
… total approximately $79.5 million. Key Findings The Board and District officials adopted budgets that overestimated … by 6 to 7 percent between fiscal years 2012-13 and 2014-15, totaling almost $15 million. The District … the amount of unrestricted fund balance in a manner that benefits District taxpayers. … ChurchvilleChili Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354State Police Bulletin No. SP-110
… and 18 represented by Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-110-modification-deduction-code-302-pba-disability-insuranceCUNY Bulletin No. CU-423
… update is no longer available for this deduction code. At the request of CUNY, OSC has inactivated Deduction Code … Account Program should be directed to Yvonne Rodriguez at the CUNY University Benefits Office at (212) 794-5341. Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-423-new-vendor-cuny-transit-spending-account-programHancock Central School District - Non-Resident Student Tuition (2021M-208)
… District taxpayers. We found: While the Board can contract for a lesser amount than SED’s calculated NRT rate, it …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Harpursville Central School District – Financial Management (2013M-261)
… District taxpayers. Review all reserve balances and transfer excess funds to unrestricted fund … Harpursville …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Comptroller DiNapoli Releases Municipal Audits
… spent appropriately and effectively.” Town of Elmira – Financial Condition (Chemung County) The board has not … improve the financial condition of the town-wide general fund and the traffic district fund, both of which have fund … does not receive interim financial or operating reports, bank statements or bank reconciliations from the treasurer. …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0