Search
Huntington Union Free School District – Financial Condition (2015M-356)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… of our audit was to determine if internal controls over Business Office operations were appropriately designed and … The District established adequate internal controls over Business Office operations. Board policies and written …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsRequired Reporting
… Status Tracker Justice Court Fund Justice Court Fund Reporting (JCR) JCR User Guide for Town and Village Justices … the MA-144) Assessment Roll Verification Employer Retirement Reporting Town and County Special Districts and …
https://www.osc.ny.gov/local-government/required-reportingOnline Services
… Submission System (EDSS) Justice Court Fund Internet Reporting System Local Government Constitutional Tax Limit … Reporting Application NYS Payroll Online | Sign In Retirement Online Agency Financial Reporting Package You … New York Estimate your New York State & Local pension at retirement Receive E-News about the New York State & Local …
https://www.osc.ny.gov/online-servicesVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2018-deposit.pdfTown of Lysander - Real Property Tax Exemption Administration (2018M-221)
Determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/lysander.pdfTown of Augusta - Real Property Tax Exemption Administration (2018M-230)
Determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/augusta.pdfTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
Determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/chateaugay-200.pdfTown of Lenox - Real Property Tax Exemption Administration (2018M-242)
Determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/lenox.pdfInvestors Renew Call on Exxon to Address Climate Risk
… world live up to their commitment to the Paris Agreement 2 degree scenario." The CRF and the Church of England are … been positive, Exxon has not committed to provide the 2 degree scenario analysis investors expect from the oil and … Royal Dutch Shell and Total have endorsed 2 degree scenario analysis. Major asset managers such as …
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-riskOpinion 98-16
… ASSESSMENTS -- Certiorari Proceedings (timing for return to general fund of excess moneys in school district reserve … arising out of tax certiorari proceedings for the tax roll in the year the moneys are deposited in the fund and/or … initial deposit, but no later than on that date. You ask how long a school district must hold moneys paid into a tax …
https://www.osc.ny.gov/legal-opinions/opinion-98-16DiNapoli Announces $15 Million Investment in Northern Ireland
… investment here by a major international pension fund, a real endorsement of the maturing economic climate in Northern … portfolio of public and private equities, fixed income, real estate and alternative instruments and has consistently …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandCost-Saving Ideas: Reviewing Your Revenue Collection Process
… Improving your local government's receipt collection system may get … is the process for residents? By becoming more efficient, your local government can possibly increase collections, … confirmation number and a notice to the taxpayer to print out and retain the confirmation page as a receipt. Enroll in …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processTown of Sherburne – Budgeting (2025M-3)
… the Program A realistic budget begins with sound estimates and well-supported budgetary assumptions. Budgets should be … highway fund TW, general fund town-outside-village (TOV) and highway fund TOV. The Town’s 2024 budgeted appropriations … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Conesus No. 1 Fire District – Internal Controls (2014M-46)
… controls. The Treasurer did not perform formal written bank reconciliations. Key Recommendations Adopt an adequate … and the use of reserve funds. Prepare formal written bank reconciliations. … Conesus No 1 Fire District Internal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… four years (2013-14 through 2016-17) without using this money for debt service payments. District officials did not … comprehensive multiyear financial and capital plans. Use money in the debt service fund to pay related debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateComptroller DiNapoli Releases Municipal Audits
… taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer each week, as … clerk fees within the required timeframe or remit them to the supervisor in a timely manner. Onondaga County … Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded and …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0York Central School District – Financial Management (2022M-96)
… (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials … insurance reserve totaling more than $1 million is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear financial plan and comprehensive capital …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Lancaster Central School District – Financial Management (2022M-37)
… Audit Objective Determine whether the Lancaster Central School District (District) Board of Education (Board) and District … (2016M-101) … Determine whether the Lancaster Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Village of Clinton – Financial Management (2014M-316)
… population of approximately 1,900. The Village is governed by an elected five-member Board of Trustees. Budgeted … the claims that have been audited and approved for payment by the Board, except where allowed by law. Require detailed monthly financial reports, segregate …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316