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Clarence Central School District – Financial Condition (2016M-128)
… Central School District is located in the Towns of Amherst, Clarence, Lancaster and Newstead in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Schenevus Central School District – Budgeting (2014M-123)
… 18, 2013. Background The Schenevus Central School District is located in the Towns of Decatur, Maryland, Milford, … Rosenboom and Westford in Otsego County. The District is governed by an elected five-member Board of Education and … Ensure that the District’s unexpended surplus fund balance is in compliance with the legal limit. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Portville Central School District – Financial Condition (2013M-384)
… our audit was to review the District’s financial condition for the period of July 1, 2012 through November 13, 2013. … Board of Education. Budgeted general fund expenditures for the 2013-14 fiscal year are approximately $16 million. … Real Property Tax Law statutory limits and develop a plan for the use of excess fund balance. Develop a policy for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Campbell-Savona Central School District - Budget Review (B2-15-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … The significant revenue and expenditure projections in the tentative budget appear reasonable. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Village of Cohocton – Cash Receipts (2015M-63)
… the relevy list. The Board did not audit the Treasurer’s records. The Treasurer and her Deputy did not issue duplicate … was available. No reconciliation between the accounting records and the relevy list was completed. Key … the required annual audit of the Treasurer’s financial records, or engage the services of a certified public …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Village of Hempstead – Budget Review (B7-13-13)
… The Village’s proposed budget complies with the property tax levy limit. Key Recommendation There are no …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Town of Sidney – Budget Review (B4-15-18)
… The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Horseheads – Financial Management (2015M-211)
The purpose of our audit was to review the Towns financial operations for the period January 1 2012 through July 30 2015
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Town of Deerpark – Budget Review (B6-14-17)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Town of Athens - Town Clerk/Tax Collector (2018M-41)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to … Clerk collected tax payments totaling $774,127 during the first three weeks of January 2016 but remitted these …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Fredonia Central School District - Financial Management (2018M-33)
… million over a three-year period (6.75 percent), resulting in annual operating surpluses and a fund balance increase of … to within the statutory limit and use the excess funds in a manner more beneficial to residents. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33State Agencies Bulletin No. 146
… Purpose To provide instructions to agencies on reporting this retirement status change for affected employees Affected Employees Tier 3 and … To provide instructions to agencies on reporting this retirement status change for affected employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/146-employees-retirement-system-ers-tier-reinstatement-chapter-646-laws-1999State Agencies Bulletin No. 1887
… 14, 2021. Eligibility Criteria: Employees with a regular work schedule of 20 or more hours per week are eligible after 26 consecutive weeks of employment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1887-2021-paid-family-leave-rate-increaseState Agencies Bulletin No. 1150
… 23.93 Covered Reserved 45.86 47.85 Grand Street Carpool 7.73 8.47 Empire State Plaza Carpool 5.73 5.98 East Parking … Carpool 2.87 2.99 Water Street Carpool 2.87 2.99 McCarty Avenue Lot Carpool 2.87 2.99 100 Broadway Lot Carpool 2.87 … deductions may be directed to OGS Parking Management at 518-474-8118. Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1150-automatic-rate-change-ogs-parkingDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… will help New York end the fiscal year with its largest balance in years," DiNapoli said. "The Executive Budget … to end state fiscal year (SFY) 2014-15 with a closing balance of $7.8 billion. Excluding settlement revenues, the General Fund is expected to end the year with a balance of nearly $2.4 billion, $313 million higher than …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionState Comptroller DiNapoli Releases Analysis of Enacted State Budget
… aid for community colleges. Single-use plastic carry-out bags will be banned, with certain exceptions, for most retail … counties are authorized to adopt a 5-cent charge for paper bags used by such stores, with any resulting funds going to … transparency for economic development spending, the budget does not require such a database or specify details as to how …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetOpinion 92-49
… the courts as: "a piece of ground enclosed for purposes of pleasure, amusement or ornament" ( Perrin v New York Central … 36 NY 120, 124); "a strip of land ... set apart either for pleasure ground or for purposes of exercise, amusement or … 579); or land which "facilitate[s] free public means of pleasure recreation and amusement" ( Williams v Gallatin , …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 92-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of users, subject to equal protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , … offset the cost of governmental functions generally is a tax (see Orange and Rockland Utilities, Inc. v Town of …
https://www.osc.ny.gov/legal-opinions/opinion-92-40DiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… from the city and covering up the theft by falsifying city records. “As Dunkirk’s severe financial troubles escalated, … it relates to this and the other case moving through our criminal justice system, that sacred responsibility included … those who breach the public trust accountable for their criminal conduct.” “My office’s reforms were the direct …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityState Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0