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Highland Central School District – Financial Condition (2013M-358)
… Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2010 through … is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is … in fiscal year 2010-11, resulting in a deficit fund balance in the school lunch fund and a decline in the general …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Falconer Central School District – Financial Management (2016M-146)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … of $2.5 million each year and appropriated fund balance to help finance operations that generally was not used. … in compliance with the statutory limit and develop a plan to use excess fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146DiNapoli: Positive Fiscal Outlook for Plattsburgh
… establish a stable financial foundation for the city of Plattsburgh, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part of DiNapoli’s fiscal stress initiative and is the latest in a … department offers residents and industries lower utility rates than the regional power company. City officials have …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghDiNapoli: MTA Budget Continues to Face Serious Risks
… The Metropolitan Transportation Authority is expected to devote one-fifth of total revenue to debt service by 2023 as it relies increasingly on borrowing to finance its capital needs, leaving a smaller share of …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksWhat Every Employer Should Know – What Every Employer Should Know
… This presentation provides employers a broad understanding of the Retirement System and what it means to participate as …
https://www.osc.ny.gov/retirement/employers/partnershipThe Monthly Report – Enhanced Reporting
… through Retirement Online including their earnings the number of days worked and more …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-reportProposed Regulations
… the following information: (i) contract or transaction number; (ii) a description of the duties performed by the … women-owned business enterprise; and (ix[vii]) the total number of bids or proposals received prior to the award of … of one or more of the following criteria: (1) number and dollar value of contracts entered into, or …
https://www.osc.ny.gov/legislation/proposed-regulationsDiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Over Financial Operations (2013M-340) County officials have not ensured that the department account clerks’ … – Water Accountability (Wyoming County) Town officials do not have written procedures for reconciling the water …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-238
… the Longevity Increments and Longevity Bonus (JLO), which have been ended for Bargaining Units 86, 87, 88 and CT. In … for those employees who meet the eligibility criteria and have a Payroll Status of Active or Leave With Pay on … cannot be included in the compensation calculation of any overtime earned on or after the date of the appointment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-238-april-2017-state-new-york-unified-court-system-ucs-judicialOpinion 2001-14
… interest in an agreement between the town and the village for the provision of services by the village that are related … is paid by the village on an hourly basis and works a set number of hours per week, regardless of whether he performs … the statute (see, e.g., Department of Audit and Control, Report to the Governor on Assembly Intro. 5734 of 1965, June …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Legislative and Executive Plan For ERS Tier 1 and 2 Members
Legislative and Executive Plan for Employees' Retirement System (ERS) Tier 1 and 2 members covered by Section 80-a
https://www.osc.ny.gov/files/retirement/publications/pdf/1861-legislative-executive-plan.pdfSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… Key Recommendations Adopt realistic budgets, based on actual expenditures. Comply with the surplus fund balance … to take corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementCleveland Hill Union Free School District – Financial Management (2017M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Hill Union Free School District is located in the Town of Cheektowaga in Erie County. The District, which operates … students, is governed by an elected five-member Board of Education. General fund budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Williamsville Central School District – Financial Management (2022M-193)
… with the public regarding the funding and replenishment of all reserves. Key Recommendations Develop budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Minerva Central School District – Financial Condition Management (2020M-60)
… related to the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Pleasantville Union Free School District – Financial Condition (2015M-311)
… The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester County. The District, which operates three … a reserve fund policy stating how much would be set aside in each reserve, how each reserve would be funded or when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Whitesville Central School District – Financial Management (2016M-313)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … appropriated fund balance was not actually used to finance operations. As of June 30, 2015, the District’s … fund balance within the statutory limit and develop a plan to reduce unrestricted fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Cazenovia Central School District – Financial Condition (2015M-327)
… reserve funds prior to 2011-12 and used about $2.5 million from reserves to help fund expenditures in the face of its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Cazenovia Central School District – … County) Auditors found the board and district officials have not established written policies and procedures … education cash receipts process. The district did not have adequate internal controls to ensure that cash receipts …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-audits