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Staying Ahead of the Curve: School Districts Responding to Fiscal Challenges
Staying Ahead of the Curve: School Districts Responding to Fiscal Challenges
https://www.osc.ny.gov/files/local-government/publications/pdf/schoolsfiscalstress.pdfProperty Tax Cap Formula for Determining Tax Levy Limit: School Districts
Property Tax Cap Formula for Determining Tax Levy Limit: School Districts
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/formula_0.pdfQuick Reference Guide Financial Indicators - Cities with Dependent School Districts
Quick Reference Guide Financial Indicators - Cities with Dependent School Districts FSMS
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/financial_quick_reference_cities_with_schools.pdfCreditable Service – State Police Plan
… as an officer of the New York State Division of State Police is creditable. You may also receive credit for service as a: Police officer in the New York State Department of Environmental Conservation; Police officer or member of a police force or department of a …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceComptroller DiNapoli Releases Municipal Audits
… Town of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsDiNapoli Honors Hispanic Leaders
… Westchester County identified as Hispanic or Latino, which is 26.8% of the county's population, according to 2020 census …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersDiNapoli Honors Hispanic Leaders
… chief director of Services and Operations of Circulo de la Hispanidad, who oversees services for children, adults …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersTown of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… for water and sewer charges, resulting in weaknesses over billing, collecting and enforcing of water and sewer charges. … to provide adequate guidance and internal controls over billing, collecting and enforcing of water and sewer charges. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… to $59,700, and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. The two sewer … Develop a plan to address the negative fund balances in individual water and sewer districts from prior fiscal …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Islip Fire District – Financial Condition (2020M-25)
… [read complete report - pdf] Audit Objective Determine if the Board and District officials effectively monitor the District’s financial condition by ensuring that budget estimates and fund balance are reasonable. Key Findings The Board: Did not effectively …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Border City Hose Company – Financial Oversight (2025M-39)
… complete report – pdf] Audit Objective Determine whether Border City Hose Company Inc. (Company) officers provided … properly accounted for, and a Director, who was also the Border City Fire District (District) Fire Department Chief … Determine whether Border City Hose Company Inc Company officers provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that … deposits were not recorded in the checkbook register and a running cash balance was not maintained. The Treasurer … received from the Treasurer include revenues, expenditures and reconciled cash balances so they can properly track the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Security Self-Assessment – Information Technology Governance
… inventory listing and review it for reasonableness (i.e., does the inventory make sense given what you know about the … For example, if the inventory of computer hardware does not include any laptop computers, yet you have observed staff working on …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentDiNapoli Announces 2019 Fiscal Stress Scores
… Twenty-two local governments were designated in fiscal stress for 2019, according to State Comptroller … year basis (Jan. 1 – Dec. 31) for 2019 (pre-pandemic). In New York, that includes all counties and towns, 44 cities … tracking the trends and common problems that communities in fiscal stress are facing. Now the economic damage caused …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresDiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… P. DiNapoli finds that New York’s Tuition Assistance Program (TAP), the state’s primary need-based grant program for college students, has not kept pace with … Thomas P DiNapoli finds that New Yorks Tuition Assistance Program TAP the states primary needbased grant program for …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costsOversight of the STEM Incentive Program
… Program provides a full tuition scholarship to State high school graduates who pursue a STEM degree and agree to work … in the top 10 percent of their class from a State high school; Enrolling in a HESC-approved undergraduate STEM …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programBroome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… Purpose of Audit The purpose of our audit was to examine BOCES officials’ process for … 22, 2015. Background The Broome-Delaware-Tioga Board of Cooperative Educational Services is a public organization … BroomeDelawareTioga Board of Cooperative Educational Services BOCES Real Property …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyOswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of employee separation payments based on Board-approved … Oswego County Board of Cooperative Educational Services BOCES Separation Payments …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsOrange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… of our audit was to review controls over fixed assets for the period July 1, 2014 through January 13, 2016. … school districts with approximately 55,800 students in Orange and Ulster counties. BOCES is governed by a … boards of its component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $122.9 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… vendor files existed in the system because users created new vendor files when entering purchases for existing …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213