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Mount Morris Central School District – Financial Condition (2014M-328)
… $13.9 million. Key Findings District officials have relied on the use of fund balance and reserves to close budget gaps, … and amend budgeting practices to avoid over-reliance on the appropriation of fund balance and reserves to balance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Selected Employee Travel Expenses
… initiative to determine whether the use of travel money by selected government employees was appropriate, we …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesVillage of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… the Village’s water accountability, claims audit process and IT policies and procedures for the period June 1, 2015 through February … Oxford is located in the Town of Oxford in Chenango County and has a population of approximately 1,400. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mEldred Central School District – Budget Review (B4-15-3)
… Background The Eldred Central School District, located in Orange and Sullivan Counties, has a tentative budget for … The proposed budget calls for appropriation of $529,483 in fund balance, which would reduce available fund balance to … and does not account for the probable return of $200,000 in building aid to the State Education Department. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Carthage Central School District – Financial Condition (2014M-138)
… District ended the 2012-13 fiscal year with an unexpended surplus balance of almost $13 million, more than 23% of the … policies governing the establishment and use of reserve funds, and the balances in two of the funds are higher than … realistic estimates for appropriations and unexpended surplus funds. Develop a plan for the use of excess …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… season, with all regions seeing year-over-year increases for the month.” For November 2023, compared with November 2022: New York … reported sales by vendors. The next quarterly numbers (for October to December) will be available in January. Table …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberTiconderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report [AFR].) As a result: The … records is performed and filed within 180 days of the close of the fiscal year. File the District’s required AUDs … and have initiated, or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Churchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, … balances and planned uses, but does not address the establishment of each reserve, specific funding and expenses …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Bradford Central School District – Financial Management (2016M-253)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $8.8 million. Key Findings The … to raise the tax levy by an average of 2 percent each year or a total of $350,000 over the last three years. When …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Mount Sinai Union Free School District – Financial Management (2013M-227)
… operations and the use of fund balance for the period July 1, 2011, through June 30, 2013. Background The Mount Sinai … years, which resulted in operating surpluses totaling $7.1 million. Although the Board appropriated unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Transportation – 2023 Financial Condition Report
… bridges.* A bridge is considered in poor condition if it has deterioration to one or more major components. The … that a bridge is in poor condition does not imply that it is unsafe or likely to collapse. A poor bridge, when left … poor. This is an improvement from 7.9 percent in 2018, but it compares unfavorably to the 4.4 percent share for all …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationTown of Tompkins Fire District – Board Oversight (2023M-33)
… complete report – pdf] Audit Objective Determine whether the Town of Tompkins Fire District (District) Board of Fire Commissioners (Board) provided oversight of the District’s financial activities. Key Findings The Board … filed the District’s required annual update document (AUD) for fiscal years 2021 and 2022 . As of May 10, 2023, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Village of Clayville – Board Oversight (2015M-115)
… 31, 2014. Background The Village of Clayville is located in the Town of Paris in Oneida County and has a population of approximately 350. … of claims. Include all revenue and expenditure accounts in the budget-to-actual reports. Prepare and submit the …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Industrial Development Agencies in New York State
… Agencies (IDAs) to support economic development in New York. An IDA is a type of public benefit corporation that … exemptions. Below is an interactive map developed by the Office of the New York State Comptroller (OSC) that displays …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateCUNY Bulletin No. CU-717
… Professor 022336 Clinical Prof – Medical Series Group C Pay Basis Hourly With Steps OSC will automatically insert a … Job 10. Action Stamp 11. NY Bargaining Unit - Position 12. NYS Jobcode – Position 13. NYS Jobcode Descr 14. Title Code 15. Comp Rate Code - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-717-2020-professional-staff-congress-psc-2-retroactive-generalFiscal Stress Monitoring System – 2022-23 Not Filed and Inconclusive Schools
This list includes schools with a 2023 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-not-filed.pdfFiscal Stress Monitoring System - Not Filed and Inconclusive Schools Fiscal Years Ending 2021
This list includes schools with a 2021 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-not-filed.pdfList of Villages and Cities that Failed to File Financial Information
This list includes non-calendar fiscal year end municipalities. The municipalities noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2024/pdf/2024-munis-not-filed.pdfList of Villages and Cities that Failed to File Financial Information
This list includes non-calendar fiscal year end municipalities. The municipalities noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-not-filed.pdfDivision of Housing and Community Renewal Bulletin No. DH-33
… Listing) that lists potentially eligible employees for the Merit Step payment and to provide instructions for … the merit step becomes part of the employee’s base salary. An employee’s Geographic Pay Differential is not … the Merit Step payment through the Job Action Request page retroactive to the effective date of payment. Example : An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-33-october-2008-merit-step-listings-and-payments-certain