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Taxes – 2021 Financial Condition Report
… State Tax Collections Decreased Slightly in SFY 2020-21 from $82.9 … to $82.4 Billion In SFY 2020-21, reported New York State tax collections decreased by 0.6 percent, primarily … consumption and use taxes, New York State’s second largest tax revenue source, were the lowest since SFY 2016-17 and …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… New York State Comptroller Thomas P. DiNapoli released the following statement on Governor Hochul’s executive budget … to address them while also recognizing the importance of achieving and maintaining long-term structural budget … commitment to building the state’s reserves is something I have called for repeatedly and is critical to planning for …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Key Recommendations Ensure that District official do not participate in the process of awarding contracts to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria … (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is governed by an … in operation within the District, with 540 students and 107 employees. The District’s appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s financial … the District’s calculation and supporting documentation of separation payments for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andHammondsport Central School District – Multiyear Planning (2024M-54)
… plan did not include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Alden Central School District – Fuel Management (2024M-90)
… – pdf] Audit Objective Determine whether Alden Central School District (District) officials properly managed fuel … corrective action. … Determine whether Alden Central School District District officials properly managed fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Freeport Union Free School District – Financial Management (2024M-49)
… to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of … million without demonstrating they were reasonably funded. For example: retirement contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 years. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Ardsley Union Free School District – Financial Management (2024M-13)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials … As a result, the appropriated fund balance was not used to fund operations and taxpayers were taxed more than … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… the Falconer Central School District (District) Board of Education (Board) and District officials properly managed … property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to lower real …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52North Babylon Union Free School District – Online Banking (2023M-156)
Determine whether North Babylon Union Free School District (District) officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/north-babylon-union-free-school-district-2023-156.pdfPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
Determine whether Pembroke Central School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pembroke-central-school-district-2023-136.pdfPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
Determine whether Pembroke Central School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pembroke-central-school-district-2023-130.pdfRed Hook Central School District – Inventories (2023M-133)
Determine whether Red Hook Central School District (District) officials adequately monitored and safeguarded fuel and E-Z Pass tags.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/red-hook-central-school-district-2023-133.pdfEast Aurora Union Free School District - Procurement (2023M-125)
Determine whether the East Aurora Union Free School District (District) officials procured goods and services in a competitive manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/east-aurora-union-free-school-district-2023-125.pdfHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
Determine whether Hastings-on-Hudson Union Free School District (District) officials ensured that unneeded network user accounts were disabled timely.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hastings-on-hudson-union-free-school-district-2023-104.pdfGarden City Union Free School District – IT Asset Management (2023M-161)
Determine whether Garden City Union Free School District (District) officials tracked, inventoried and safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garden-city-union-free-school-district-2023-161.pdfCorning City School District – Claims Auditing (2023M-105)
Determine whether the Corning City School District (District) claims auditor properly audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/corning-city-school-district-2023M-105.pdfEast Aurora Union Free School District - Procurement (2023M-125)
Determine whether the East Aurora Union Free School District (District) officials procured goods and services in a competitive manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/east-aurora-union-free-school-district-2023-125..pdfBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
Determine whether the Babylon Union Free School District (District) claimed Medicaid reimbursements for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/babylon-union-free-school-district-2022-91.pdf