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Campbell-Savona Central School District – Budget Review (B2-16-6)
… tax levy limit. Key Recommendations Consider decreasing real property taxes by using fund balance and reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Cortland Enlarged City School District - Budget Review (B4-15-12)
… Purpose of Budget Review The purpose of our budget review was to … reserve fund; however, estimated retirement costs are approximately $760,000. Using the remaining $1.2 million … Key Recommendations Develop appropriation budgets that are reasonable and based on prior years’ actual amounts with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Town of Erin – Town Clerk and Justice Operations (2016M-315)
… Justice did not maintain complete and accurate accounting records. The Clerk did not remit taxes to the Supervisor on a weekly basis as required by statute. The Justice did not properly report disposed tickets … an annual audit of the Clerk's and Justice's books and records. Key Recommendations Maintain complete and accurate …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionGeneral Brown Central School District – Financial Condition (2014M-216)
… seven-member Board of Education, operates three schools with approximately 1,550 students. Budgeted appropriations … Key Findings The Board has balanced recent budgets with appropriations of fund balance and reserves while …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… Paid $11,630 in unnecessary payments, including excess tree purchases, late fees, interest, unused cell phone …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Cohoes City School District – Budgeting (2016M-111)
… $7.2 million. Key Recommendations Develop a plan that details funding levels and planned uses of reserve funds. Use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111East Moriches Union Free School District -- Budget Review (B7-16-3)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation … implemented recommendations from the 2015 budget review letter. The District’s tentative budget complies with the tax …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… Purpose of Audit The purpose of our audit was to assess the internal controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reserves2023 Annual Cash Basis Report on State Funds
… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-fundsVillage of Endicott – Budget Review (B4-16-7)
… projections in the tentative budget for the general, electric and parking funds are reasonable. The water and …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Gates-Chili Central School District - Financial Management (2019M-53)
… fund reserve balances to reasonable levels in accordance with applicable statutes. District officials disagreed with certain aspects of our findings and recommendations but …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Town of Harpersfield – Claims Auditing (2024M-71)
… payments. Key Recommendations The audit report includes six recommendations, which, if implemented, will improve the …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-712024 Annual Cash Basis Report on State Funds
… Arrangements Payable from Debt Service Funds State Debt Outstanding Combining Statements of Selected Departmental … Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts by Business Unit …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsPhotos: State Comptroller DiNapoli Visits Wyoming County Farm
… to help highlight New York's agriculture industry. The family-owned farm is located on 750 acres in Silver Springs … facing unprecedented challenges that are threatening vital family businesses. Declining milk prices, increased tariffs, …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farm2025 Annual Cash Basis Report on State Funds
… Disbursements Statement of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsState Comptroller DiNapoli Releases Analysis of Enacted State Budget
… while providing increased funding for education, health care and mass transit, according to a report released today … while providing increased funding for education health care and mass transit according to a report released today …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetState 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-0State Agencies Bulletin No. 1520
… automatically. Affected Employees Employees in the Agency Police Services Unit (APSU) – BU31 who meet the eligibility … 2009-2016 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc. … Investigator 2 Major Environmental Conservation University Police Investigator 1 University Police Investigator 2 Is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1520-2016-clothing-allowance-certain-apsu-employees-represented-policeState Agencies Bulletin No. 1357
… Purpose To inform agencies of OSC’s automatic processing of the 2014 APSU Clothing Allowance and to provide agency instructions for payments not processed … To inform agencies of OSCs automatic processing of the 2014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1357-2014-clothing-allowance-certain-apsu-employees-represented-police