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Churchville-Chili Central School District – Financial Management (2015M-354)
… Central School District is located in four towns in Monroe County. The District, which operates six schools with … fund balance that complied with the 4 percent statutory restriction from fiscal years 2012-13 through 2014-15. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Groton Central School District – Financial Management (2014M-288)
… six-member Board of Education, operates two schools with 833 students. Budgeted appropriations for the 2014-15 … the amount of unassigned fund balance is in compliance with statutory limits and reduce the amount of unassigned … to other reserves established and maintained in compliance with statutes. Stop raising more real property taxes than …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Eldred 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-b4-15-3Bethpage Union Free School District – Leave Accruals (2015M-100)
… for maintaining leave accrual records or processing these payouts. At the beginning of each school year, the clerk … as earned and ensure the clerk records unused leave payouts as separate transactions rather than making changes …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Town of Scriba – Board Oversight (2017M-83)
… interest, whether water district assessments were levied in accordance with local law requirements, and whether Town … August 31, 2016. Background The Town of Scriba is located in Oswego County and has a population of approximately 6,840. … $455,638 and a Board member had a prohibited interest in contracts totaling approximately $2,540. Several …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… District officials did not have written agreements with four professionals for services totaling $27,048. The Board did not ensure that all claims were supported with adequate documentation, for appropriate purposes and … is not sought. Ensure written agreements are made with professional service providers that detail the contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… to balance with the Town's cumulative cash balance versus the cash attributable to each individual fund. The …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… July 8, 2014. Background The Town of Barre is located in Orleans County and had a population of 2,025 as of the … with which the Board contracted to assist the Supervisor in fulfilling his financial duties. The Town’s financial … transfers and the transfers were not always repaid in a timely manner. Board minutes contained no evidence that …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Utica City School District - Payroll (2018M-175)
… We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments (9 … certainty as to the work performed. Manual adjustments for fingerprint time clock system entries were not adequately … Ensure manual adjustments for missed punches into the fingerprint time clock system are documented and approved by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Village of Owego - Board Oversight and Financial Operations (2018M-101)
… complete report - pdf] Audit Objective Determine whether Village officials implemented adequate internal controls to … the deputies’ duties or implement compensating controls. Village officials agreed with our recommendations and … Village of Owego Board Oversight and Financial Operations …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101DiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a … Property tax levy growth will be capped at 2 for 2025 for local governments that operate on a …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025State Agencies Bulletin No. 1192
… Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). If the agency address is correct, no further action is needed. If the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxState Agencies Bulletin No. 314
… with the Budget Policy Reporting Manual, Revised Item B-300, issued on March 22, 2002, maintenance rates have been … The Budget Policy Reporting Manual, revised item B-300 is available from the following Internet address: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/314-change-maintenance-rates-employee-housing-and-mealsDiNapoli Releases Lower Manhattan Economic Snapshot
… the ongoing redevelopment of the South Street Seaport and Pier 17, expected to be completed by 2017. See The …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotOpinion 91-36
… readily accessible to the subdivisions from which the park land fees were received. The agreement must include … inconsistent therewith. We have been asked whether park land fees imposed upon subdividers by a newly incorporated … in lieu of requiring the setting aside of park land in the subdivision itself. Section 7-730(1) provides …
https://www.osc.ny.gov/legal-opinions/opinion-91-36DiNapoli Releases East Harlem Economic Snapshot
… Economic growth is strong in East Harlem, according to a report released today by New York … 40 percent. DiNapoli released his Economic Snapshot of East Harlem at the Silberman School of Social Work at Hunter College along with elected and community leaders. "East Harlem has undergone robust economic growth. This growth …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshotOpinion 88-1
… REAL PROPERTY -- Conveyances Generally (of village parking lot) -- Gifts (of parking lot to U.S. Postal Service) GENERAL MUNICIPAL LAW, §72-h: The … special legislation prior to conveying a village parking lot to the U.S. Postal Service. Whether a particular parcel …
https://www.osc.ny.gov/legal-opinions/opinion-88-1DiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… as well as major compliance improvements to the Cooper Lake reservoir located in the Town of Woodstock, which …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingState Authority Contracts on Open Book NY
… of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt Contracts Filed … of State authority contracts is displayed on Open Book NY Approved Eligible Contracts Filed Exempt Contracts and …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyDiNapoli and Stewart-Cousins Encourage Residents to Claim More Than $100 Million in Lost Money
… today encouraged local residents to search for unclaimed funds, also known as lost and forgotten money, … her outreach in her district, increases awareness about unclaimed funds and helps us to get even more checks out in … whose names or companies were on the Comptroller’s unclaimed funds list, personally knew it. My office sent out …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-and-stewart-cousins-encourage-residents-claim-more-100-million-lost-money