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Sherburne-Earlville Central School District – Financial Management (2024M-61)
… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Fiscal Stress Monitoring System Statistics
… federal aid, that may contribute to fiscal stress. Below is an interactive map showing the percentage of …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsVillage of Lisle – Transparency of Fiscal Activities (S9-24-13)
… – pdf] Audit Objective Determine whether the Village of Lisle (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Other Bulletin No. 1
… dated 10/20/04, Administration Background Pursuant to The State University Construction Fund Resolution and Chapter 103 … directed to the Payroll Audit mailbox at PayrollAudit@osc.state.ny.us . … To provide instructions for processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-1-lump-sum-bonus-payments-suny-construction-fund-employeesDiNapoli Releases Report on NYS Executive Budget
… approval of private sales of State Personal Income Tax (PIT) and Sales Tax bonds ensures the costs of borrowing … are reasonable and appropriate, providing a critical check on poor fiscal management and bond structuring choices that … Fiscal Year (SFY) 2024-25, All Funds revenues exclusive of federal receipts are projected by DOB to total $135.9 …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetComptroller DiNapoli Releases Municipal Audits
… (Washington County) Employees received compensation at pay rates that were not board-approved. In addition, nine employees did not receive the correct gross pay during the 2013-14 fiscal year and three employees did not receive the correct gross pay during the 2014-15 fiscal year. Furthermore, employees’ …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Monroe County – Golf Course Contract Management (2014M-111)
… February 13, 2014. Background Monroe County is located in western New York on the south shore of Lake Ontario, …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111The Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… As a Tier 1 member, you will be eligible for a service retirement benefit when you reach age 60 and have five or … of tier, if you work for an employer that offers a special retirement plan, you must retire by the first day of the … Retirement (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not more than 90 …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… and reported and that Company moneys are safeguarded for the period January 1, 2011, to June 11, 2013. Background … Executive Committee of 12 elected members is responsible for the Company’s overall financial management. The Company’s receipts totaled $229,038 for the 2012 fiscal year. Key Findings We found that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… The School, which is a public school financed by local, State and federal resources that is not under the control of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126City of Newburgh – Budget Review (B6-15-24)
… and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24City of Yonkers – Budget Review (B6-15-15)
… for textbooks and the budget request underestimated pension costs by approximately $460,000. The City continues … budget gap and assess appropriations for textbooks and pension costs. Develop a plan to maintain fund balance at a …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15LaFargeville Central School District – Financial Condition (2016M-216)
… did not use any of the appropriated fund balance. The Business Manager has developed a long-term planning model …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Jericho Union Free School District – Financial Management (2016M-328)
… our audit period (2012-13 through 2014-15). The District's debt service fund had a balance of $1.1 million as of June … years. However, the District budgeted for and paid the debt-related principal and interest from the general fund … expenditure trends or other identified analysis. Use the debt service fund money to make debt service payments in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Otego-Unadilla Central School District – Financial Condition (2013M-84)
… examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background The … and appropriations. While recognizing that the actual results of the District’s operations were reasonably close to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84City of Newburgh – Budget Review (B6-14-25)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … which provided the City with minimal flexibility to address revenue shortfalls or unforeseen expenditures. The …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Red Hook Central School District – Financial Management (2016M-105)
… audit was to examine the District’s financial management for the period July 1, 2014 through December 17, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $50.8 million. Key Findings … actual results or trends compare to the current budget for departmental budgets. As a result, the Board adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Town of Stratford – Supervisor’s Records (2013M-11)
… 1, 2011, to May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population of 610 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Village of Endicott – Budget Review (B4-14-7)
… in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Village of Endicott, … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Bolton Central School District – Financial Condition (2013M-58)
… District’s budgeted expenditures for the 2012-13 fiscal year were $8.7 million. Key Findings Although the Board … more than $690,000 of unexpended surplus funds each year, for a total exceeding $2.1 million over a three-year period to help finance the ensuing year’s operations, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58