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Tupper Lake Central School District – Financial Condition (2014M-151)
… July 1, 2011 through April 30, 2014. Background The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and … Tupper Lake Central School District Financial Condition 2014M151 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Merrick Union Free School District – Financial Management (2024M-64)
… the Merrick Union Free School District (District) Board of Education (Board) and District officials properly managed … balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently appropriated fund balance … and overfunded reserves, primarily through transfers of surplus fund balance. These practices lack transparency, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… policy as required by GML. The District has been using a credit union for the deposit and temporary investment of District …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315XVI.3 Overview – XVI. Financial Reporting
… Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic financial … Reporting Entity for the purpose of outlining the scope of what is and what is not included in the States periodic financial reports …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewVillage 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 … Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the … Determine whether the Village of Lisle Village Board of Trustees Board Conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… Overview This section defines dates required for various transactions in the Statewide … to determine Obligation Date. In many cases, grant payment dates are determined by the grant program legislation, for … to determine Obligation Date. In many cases, grant payment dates are determined by the grant program legislation, for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesOpinion 88-79
… LAW -- Gifts and Loans (applicability of prohibition to moneys received from federal government) NEW YORK … derived from a federal Urban Development Action Grant to provide grants or loans to assist private developers in financing economic … Grant UDAG the proceeds of which were loaned by a village to a developer to assist in financing the construction of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-792024 Stewardship Priorities & Proxy Voting Guideline Updates
The New York State Common Retirement Fund’s Corporate Governance Program actively engages with the Fund’s public equity portfolio companies to foster the development of robust governance practices and prudent management of environmental and social factors.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/2024-stewardhip-priorities-and-proxy-voting-guideline-updates.pdfDiNapoli Announces State Contract and Payment Actions for June 2015
… with Callanan Industries, and $5.5 million with Barrett Paving Materials. $12.7 million for six contracts for liquid … and Hope, Hamilton County. $2.4 million with Lake Shore Paving Inc. for road resurfacing for Rte. 60 in the town of …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-announces-state-contract-and-payment-actions-june-2015Hoosic Valley Central School District - Financial Management (2018M-238)
… through 2017-18. The District’s recalculated unrestricted fund balance ranged between 8.7 and 11.1 percent of ensuing … Develop realistic appropriations and only appropriate fund balance that will actually be used to fund operations. Use surplus funds in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Cooperstown Central School District – Financial Management (2024M-65)
… did not properly manage fund balance and reserves. As a result, the Board and District officials were not … closer to the statutory limit. Improperly held $500,000 in a debt reserve that should have been returned to the … general fund and maintained an unreasonably high balance in three of the District’s seven reserves. Reported the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Office of Operations: 2024 Virtual Fall Conference
… finance, 1099 reporting or contract management. Please contact the Office of Operations' Bureau of Analysis, Support, and Knowledge Transfer at [email protected] if … review of key procurement events. Best practices for how to document these key events in an electronic procurement …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceTown of Elmira – Financial Condition (2015M-226)
… a multiyear financial plan. The Town’s total unrestricted fund balance remains high. The Board has not developed … improve the financial condition of the town-wide general fund and the traffic district fund, both of which have fund balance deficits. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Middletown Enlarged City School District – Financial Condition (2017M-245)
… fund balance has exceeded statutory limits in each of the past five years. The Board has not adopted a fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Opinion 95-25
… Law, §2[13]). In light of the similarity between the definition found in the former section 71 and that found in … fact that the repeal of section 71 and the addition of the definition in section 2 were simultaneous, it is our opinion … the Legislature's failure to correct the reference to the definition of "local assistance" in section 54-a was …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Apalachin Fire District – Oversight of Financial Operations (2013M-25)
Apalachin Fire District Oversight of Financial Operations 2013M25
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Greenville Fire District #1 – Board Oversight (2014M-376)
… County. The District is governed by an elected five-member Board of Fire Commissioners. The District’s budgeted … were not properly established. Claims were paid prior to Board review and did not contain itemized vouchers. The … Treasurer does not provide budget status reports to the Board and there is no independent oversight to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Village of Suffern – Budget Review (B17-6-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2017-18 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to … Village of Suffern Budget Review B1768 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Village of Suffern – Budget Review (B22-6-2)
… are reasonable. The Village’s tentative budget includes a tax levy of $12,029,454, which is within the limit … budget, the Village Board should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Town of Rosendale – Justice Court (2014M-232)
… Court activities, including the segregation of the clerks’ duties. Ensure that bank reconciliations and accountability …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232