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2022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted … prominent black leaders who advocate for protecting people in need and the ideals of freedom, equality, opportunity, and … History Month The first Black History Month was celebrated in 1976 at the nation’s bicentennial, and has been celebrated …
https://www.osc.ny.gov/events/2022-black-history-month-celebration2020 Financial Condition Report – 2020 Financial Condition Report
… we have seen in decades. This Financial Condition Report can help New Yorkers better understand the challenges that …
https://www.osc.ny.gov/reports/finance/2020-fcrAlexander Central School District – Financial Management (2020M-64)
… complete report - pdf ] Audit Objective Determine whether the Board and District officials properly used and managed fund balance and reserves. Key Findings While the Board and District officials used $3.1 million in excess reserve funds as a financing source for a capital …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Town of Corning – Financial Condition (2020M-13)
… and failed to use most of the appropriated fund balance for operations. Did not effectively manage the Town’s … Key Recommendations The Board should: Ensure the estimates for revenues and appropriations are reasonable based on …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Village of Hilton - Financial Management (2020M-31)
… plan that included the need and optimal funding level for each reserve. Key Recommendations Adopt budgets with realistic estimates for revenues and expenditures, and which appropriate a …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Westfield, Town of – Financial Management (2013M-389)
… management of the highway town-outside-village fund for the period January 1, 2010 through November 21, 2013. … funds based on personal service costs. Account for all sales and use tax revenues in the … management of the highway townoutsidevillage fund for the period January 1 2010 through November …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Marilla – Town Supervisor’s Activities (2015M-27)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s … January 1, 2009 through February 3, 2015. Background The Town of Marilla is located in Erie County and has a … summarized cash balances for all funds at month end. Identify all money improperly residing in the operating funds …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Shoreham-Wading River Central School District – Financial Management (2017M-75)
… not adopted budgets with reasonable expenditure and fund balance appropriations. The Board appropriated fund balance and reserves that it did not actually need to fund operations. The District’s unassigned fund balance was nearly 11 percent of the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPhoenix Central School District – Financial Condition (2017M-96)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Phoenix Central School District is located in the Towns of Granby, Hastings, Palermo, Schroeppel and Volney in Oswego …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam Central School District – Budgeting (2015M-243)
… our audit was to review the District’s budgeting process for the period July 1, 2013 through July 31, 2015. Background … five-member Board of Education, operates one school for 20 students from kindergarten through sixth grade, after … Central School District. Budgeted appropriations for the 2015-16 fiscal year total approximately $2.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Victor Central School District – Information Technology (2016M-117)
… County. The District, which operates five buildings on one campus with approximately 4,360 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Morrisville-Eaton Central School District – Online Banking (2017M-98)
… ensured online banking transactions were appropriate for the period July 1, 2015 through December 31, 2016. … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $15.3 … online banking transactions or use a designated computer for online banking transactions. Not all employees involved …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Otselic Valley Central School District – Capital Project (2015M-263)
… involvement in the District’s $17 million capital project for the period June 1, 2011 through September 10, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.2 … Obtain and review budget-to-actual financial reports for capital projects throughout the life of the projects. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263West Genesee Central School District – Segregation of Duties (2016M-303)
… controls over certain cash receipts were adequate for the period July 1, 2014 through March 31, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $78.6 … has not established written policies or procedures for the cash receipts process at the District’s Business …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303State Agencies Bulletin No. 929
… adjustment. Background NYSCOPBA membership dues for those affected by the Arbitration Award (Chapter 214 of … OSC will automatically increase the biweekly deduction for Dues (Code 291 ) and Agency Shop Fee (Code 295 ). In … implement a one-time retro Dues/Agency Shop Fee adjustment for members in Bargaining Unit 01. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/929-new-york-state-correctional-officers-and-police-benevolent-associationSullivan West Central School District – Financial Condition (2014M-40)
… October 8, 2013. Background The Sullivan West Central School District is located in Sullivan County. The District, … are necessary and reasonable. … Sullivan West Central School District Financial Condition 2014M40 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Schenevus Central School District – Budgeting (2014M-123)
… in compliance with statutory requirements and develop a plan to reduce excessive balances. … Schenevus Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… 4, 2016. Background The Cattaraugus-Little Valley Central School District is located in the Towns of Dayton, East Otto, … Cattaraugus County. The District, which operates one school with approximately 1,000 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… Services is a governmental entity covering 22 component school districts in a four-county area. BOCES is governed by … increased its reserves without adequate disclosure to the public and the districts and overfunded three reserves. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialRipley Central School District – Cost Savings and Budgeting (2014M-361)
… Purpose of Audit The purpose of our audit was to review cost savings and budgeting related to sending students to a … multiyear financial plan. … Ripley Central School District Cost Savings and Budgeting 2014M361 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361