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Waverly Central School District – Financial Condition (2013M-148)
… The District’s annual budgets included the use of fund balance to finance operations in order to keep the real …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Lyndonville Central School District – Financial Condition (2016M-143)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through February 24, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled $13.3 million. Key … District could not provide evidence of a documented plan for the future use of the capital reserves. There is no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Shelter Island Union Free School District –Financial Condition (2014M-132)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Lackawanna City School District – Financial Condition (2014M-119)
… of the 2012-13 fiscal year due to operating deficits over multiple years. Because the District will have exhausted all … result in cash constraints forcing the District to rely on short-term borrowings. District officials do not prepare … source and continue to evaluate and explore ways to cut costs and increase revenues. Develop a realistic plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Homer Central School District – Financial Condition (2013M-306)
… the total operating surpluses and planned use of fund balance over the last 5 fiscal years, the District raised …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is governed by an … comprises a Mayor, who is the chief executive officer, and two Trustees. Budgeted appropriations for the 2012-13 fiscal year were $287,914 for the general fund and $140,900 for the water fund. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Town of Laurens – Budgeting Practices (2013M-204)
Town of Laurens Budgeting Practices 2013M204
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Town of Newfield – Selected Financial Activities (2013M-2)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period January 1, 2011, to June 11, 2012. Background The Town of Newfield is … population of about 5,000 residents. The Town is governed by an elected five member Town Board, which consists of the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… controls over selected Authority financial operations for the period January 1, 2011, to November 30, 2012. … 428 of the Public Housing Law to provide low-rent housing for qualified individuals in accordance with relevant … Director audits the claims, including payments made for the reimbursement of his own travel costs. Our review of …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… 1, 2010, to April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of … City of Long Beach Financial Condition and Cash Receipts from Recreational …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mCity of Lockport – Fiscal Stress (2013M-330)
… is located in Niagara County, is approximately 8.4 square miles and serves approximately 21,165 residents. The …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… Determine whether the Town of Rutland (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported all … accurately and in a timely manner. Key Findings The Clerk did not always record, deposit, remit and report all … Determine whether the Town of Rutland Town Town Clerk Tax Collector Clerk recorded deposited remitted and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Comptroller DiNapoli Releases Municipal Audits
… Auditors reviewed the technology use section of the employee handbook and found that it did not clearly define …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… did not monitor Internet usage for computer use policy (CUP) compliance. Auditors also found town officials did not …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… released in the Division of the Budget’s (DOB) July Update to the Enacted Budget Financial Plan. However, tax receipts … lower than the first half of SFY 2022-23, according to the monthly State Cash Report released today by New York … growth, and easing inflation were all contributing factors to higher-than-expected tax receipts. However, global unrest, …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-yearCity of Elmira – Audit Follow-Up (2017M-90-F)
… [ read complete report - pdf ] | [ read complete 2017 report - pdf ] Purpose of Audit The purpose of our … our recommendations in the audit report released in August 2017. Background The City of Elmira (City) is located in … City Council. General fund budgeted appropriations for 2017 total approximately $31.7 million. Results of Review …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fSUNY Bulletin No. SU-351
… obligation is one day or more per week but who do not have a regular schedule must receive an increase of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-351-2023-400-discretionary-base-salary-increase-professionalDiNapoli: One in Ten New York Households Suffer From Food Insecurity
… in ten, or about 800,000, New York households experienced food insecurity at some point between 2019-21, according to a … The report found that the number of households facing food insecurity declined during the COVID-19 pandemic due to federal relief programs and the expansion of federal food assistance programs. DiNapoli raised the concern that …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityDiNapoli: Coney Island and Brighton Beach Jobs Doubled Over Last Decade
… released an economic snapshot today of Brooklyn’s Coney Island and Brighton Beach, where the amusement parks, … jobs over the past decade may be less well known. “Coney Island and Brighton Beach have undergone robust economic … rates and housing cost burdens which remain high. Coney Island and Brighton Beach are jewels among our city’s …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-coney-island-and-brighton-beach-jobs-doubled-over-last-decadeState Agencies Bulletin No. 1665
… ID who have an Active Job status, and the Projected 366 Day Completion Date and/or the Projected 7 Year Completion … will need to be captured. The number of calendar days the ORP/VDC member did not have an Active payroll status … worksheet, enter the employee’s name in the cell to the right of “Name”. Enter the employees NYSEmpl ID in the cell …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1665-calculating-breaks-service-orp-participants-apprear-control-d-nben742