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Town of Lincklaen – Board Oversight (2017M-37)
… The Town of Lincklaen is located in Chenango County and has a population of approximately 400. The Town is … Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled approximately $535,000. … use excess funds as a financing source in a manner that benefits Town residents. Perform annual audits of the records …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over Payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mWest Babylon Union Free School District – School Lunch Operations (2016M-243)
… school and five elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students … employees. Budgeted appropriations for the for the school lunch fund for the 2015-16 fiscal year totaled approximately … than the revenue generated by the meal sales. School lunch productivity is lower than industry standards. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Town of Taylor – Financial Management (2016M-391)
… 1, 2015 through September 8, 2016. Background The Town of Taylor is located in Cortland County and has a population of … Town of Taylor Financial Management 2016M391 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Greenport Union Free School District – Financial Condition (2014M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through March 31, 2014. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Town of Dayton – Financial Condition (2013M-90)
… action to maintain financial stability. As a result, the highway town-wide fund has a deficit and the general and highway town-outside-village funds have unexpended surplus … the accounting records to properly reflect the amount the highway town-wide fund owes the highway town-outside-village …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Town of Corning – Financial Condition (2020M-13)
… complete report - pdf ] Audit Objective Determine whether the Board effectively managed the Town’s financial condition. Key Findings The Board: Adopted budgets that underestimated revenues … Determine whether the Board effectively managed the Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… District’s financial operations and use of fund balance for the period July 1, 2013 through August 31, 2014. … with approximately 5,200 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $144 … taxpayers. Ensure that budgets presented to voters for approval are transparent and include any intent to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mNew Lebanon Central School District – Financial Condition (2015M-222)
… The New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, … liabilities and accumulated excessive funds, resulting in taxpayers paying more than necessary to sustain District … process and develop a plan to use surplus fund balance in a manner that benefits District taxpayers. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… 1, 2014 through April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of Rockville Centre and includes parts of the Town and Village of … Rockville Centre Union Free School District School Lunch Fund Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialMargaretville Central School District – Fund Balance (2015M-55)
… School District serves eight towns in Delaware, Greene and Ulster counties and operates one school with approximately 380 students. The … the amount of unrestricted fund balance in a manner that benefits District taxpayers. Such uses could include, but are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55State Agencies Bulletin No. 1882
… of the 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees Employees who are Tier … Revenue code, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedDiNapoli Issues Report on Public-Private Partnerships
… oversight provisions if New York broadens the authority of the state to enter into public-private partnership (P3) projects or goes forward with private financing of public projects. DiNapoli’s recommendations follow the release of a report today examining the benefits and problems that …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsUnified Court System Bulletin No. UCS-23
… State Court Clerk Association Affected Employees Employees in Bargaining Unit S9 are now eligible for this deduction … Deduction Code field. Press the F7 (insert row key) and enter code 303. Tab to the effective date and enter the first day of the pay period to start or cancel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-courtVillage of Candor – Fund Balance (2017M-148)
… of Candor is located in the Town of Candor in Tioga County and has a population of approximately 850. The Village is … the 2017-18 fiscal year for the general fund are $297,735 and for the water fund are $173,075. Key Findings Although … general fund balance and use the excess in a manner that benefits Village residents. Adopt a comprehensive fund …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Perry Central School District – Financial Management (2017M-118)
… Background The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in Wyoming County and a portion of the Town of Leicester in Livingston County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Shoreham-Wading River Central School District – Financial Management (2017M-75)
… 31, 2016. Background The Shoreham-Wading River Central School District is located in the Towns of Brookhaven and … ShorehamWading River Central School District Financial Management 2017M75 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mSharon Springs Central School District – Financial Condition (2016M-39)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.3 million. … more fund balance than was needed in the adopted budgets for the three-year period ending June 30, 2015. Unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and Persia, Cattaraugus County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-management