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Somers Central School District – Fixed Assets (2016M-74)
… The purpose of our audit was to review controls over the District’s fixed assets and information technology equipment for the period July 1, 2014 through December 1, 2015. Background The Somers Central School District is located in the Towns of Somers, Katonah …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74An Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the State Department of … their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million of the NYSHIP …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesOpinion 92-5
… NY2d 80, 320 NYS2d 29; Deniham Enterprises v O'Dwyer , 302 NY 451; Rodrigues v Town of Beekman , 120 AD2d 724, 502 NYS2d … and adequate consideration. We suggest, however, that you contact the State Education Department regarding whether a … certain sweetened foods in public schools during certain times). The granting of a license or concession is not …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 … September 10, 2013. Background The Mount Pleasant Cottage School Union Free School District is a special act school … procedures to clear long outstanding receivables from the accounting records. … Mount Pleasant Cottage School Union …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialNYS Common Retirement Fund Announces Third Quarter Results
… of the Fund’s 2015-2016 fiscal year was 2.88 percent for the three-month period ending Dec. 31, 2015, according to … mortgages (21.4 percent), private equity (7.6 percent), real estate (6.3 percent), absolute return strategies (3.6 …
https://www.osc.ny.gov/press/releases/2016/02/nys-common-retirement-fund-announces-third-quarter-resultsCity of Mechanicville – Records and Reports (2012M-162)
… The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City government is … The Council failed to establish the policies and internal control procedures needed to implement, manage and …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Administration and Collection of Real Estate Transfer Taxes (Follow-Up) (2021-F-10)
To determine the extent of implementation of the two recommendations included in our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f10.pdfNYS Common Retirement Fund Reports First Quarter Results
… quarter of the State Fiscal Year (SFY) 2021-22 was 5.82% for the three-month period ending June 30, 2021, according to … bonds and mortgages (21.96%), private equity (11.21%), real estate and real assets (7.96%) and credit, absolute return …
https://www.osc.ny.gov/press/releases/2021/08/nys-common-retirement-fund-reports-first-quarter-resultsNYS Common Retirement Fund Reports Second Quarter Results
… quarter of the State Fiscal Year (SFY) 2021-22 was 1.15% for the three-month period ending Sept. 30, 2021, according … bonds and mortgages (21.84%), private equity (12.23%), real estate and real assets (8.44%) and credit, absolute return …
https://www.osc.ny.gov/press/releases/2021/11/nys-common-retirement-fund-reports-second-quarter-resultsSharon Springs Central School District – Fund Balance Management (2022M-100)
… Objective Determine whether the Sharon Springs Central School District (District) Board of Education (Board) and officials … effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Comptroller DiNapoli Releases School Audits
… interfund transfers totaling approximately $4 million and increase reserves by $1.6 million. As a result, four reserves … $7.8 million in 2012-13 to $8.3 million in 2015-16, an increase of about 6 percent. Union Springs Central School …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… Determine whether the Cobleskill-Richmondville Central School District (District) Board of Education (Board) and officials … fund balance that exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementState Comptroller DiNapoli Releases Municipal and School Audits
… and reliable accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsOswego County – Court and Trust Funds (2022-C&T-5)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 … a report on an annual basis to the State Comptroller accounting for all money, securities and other properties … the whereabouts of any person entitled to payment from the estate is unknown, funds from estates are entrusted to the …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5NY State Comptroller DiNapoli Announces Responsible Workforce Management Policy for Private Equity Investments
… which in turn can provide a competitive advantage for companies and their investors.” The private equity … Responsible Contractor Policy that applies to the Fund’s real estate and infrastructure investments, and its Environmental, …
https://www.osc.ny.gov/press/releases/2024/04/ny-state-comptroller-dinapoli-announces-responsible-workforce-management-policy-private-equityMoravia Central School District – Cafeteria Operations (2016M-4)
… 1, 2014 through October 15, 2015. Background The Moravia School District is located in the Town of Moravia, Locke, Niles, … did not adequately segregate duties over the collection, accounting, and depositing of money or implement adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4NYS Common Retirement Fund Announces First Quarter Results
… quarter of the state fiscal year 2016-2017 was 2 percent for the three-month period ending June 30, 2016, with an … mortgages (26.7 percent), private equity (7.8 percent), real estate (7 percent), absolute return strategies (3.3 percent) …
https://www.osc.ny.gov/press/releases/2016/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS Common Retirement Fund Announces Second Quarter Results
… quarter of state fiscal year 2016-2017 was 3.51 percent for the three-month period ending Sept. 30, 2016, with an … mortgages (26.7 percent), private equity (7.6 percent), real estate (6.9 percent), absolute return strategies (3.2 …
https://www.osc.ny.gov/press/releases/2016/11/nys-common-retirement-fund-announces-second-quarter-resultsHammond Central School District – Financial Management (2024M-70)
… Audit Objective Determine whether the Hammond Central School District (District) Board of Education (Board) and District … addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Cost-Saving Ideas: Legal Requirements
… Cash Management for Local Governments General Municipal Law (GML) Section 10 … an application for designation of a banking development district. Capital Planning for Local Governments and School Districts General Municipal Law Section 6-c details …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirements