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New Lebanon Central School District – Financial Condition (2015M-222)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $201.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomFranklinville Central School District – Financial Management (2017M-49)
… Purpose of Audit The purpose of our audit was to review the District’s … in Cattaraugus County. The District, which is governed by an elected five-member Board of Education, operates two … annually to help finance budgeted appropriations, but only a portion was actually used to finance operations. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, Jasper, Rathbone, Troupsburg and Woodhull, in Steuben County. The District, which operates two schools … nor has it adopted a fund balance policy, resulting in a decrease in the amount of fund balance to precariously …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Town of Kortright – Financial Management (2016M-397)
… an elected five-member Town Board. The general and highway funds’ budgeted appropriations for 2017 total approximately … fund without clear plans for the use of these accumulated funds. The Board has not adopted long-term financial and … objectives and goals for the use of these accumulated funds. Key Recommendations Develop a fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Taylor – Financial Management (2016M-391)
… purpose of our audit was to assess the Board’s oversight and financial management of the Town's operations for the … 2016. Background The Town of Taylor is located in Cortland County and has a population of approximately 525. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Village of Victor – Financial Management (2015M-166)
… July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, and has a population … the level of fund balance to maintain, resulting in excessive unrestricted general fund balance. The Board has …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Town of Phelps – Financial Management (2015M-70)
… not formally established a multiyear financial and capital plan. Key Recommendations Establish written policies and … funding and using reserves. Develop a multiyear financial plan to establish the goals and objectives for funding long-term operating and capital needs. This plan should address the use of unexpended surplus funds and …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Victor Central School District - Financial Management (2019M-62)
… officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million in fund balance that was not used. Annually increased meal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … The Board could improve its monitoring and verification of project performance related to job creation and capital … tax exemptions that exceeded approved amounts by a total of $173,446. Of this amount, officials properly recaptured …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectPutnam Central School District – Fund Balance Management (2020M-27)
… Appropriations were consistently overestimated resulting in increasing fund balance levels and the District did not use all of the fund balance appropriated to finance operations … plan for actual operating results. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Village of Hilton - Financial Management (2020M-31)
… adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted budgets with … resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Town of Albion – Financial Management (2021M-29)
… report - pdf ] Audit Objective Determine whether the Town of Albion (Town) Town Board (Board) developed and monitored … unrestricted fund balance declining from $1,165,418 as of January 1, 2018 to $403,003 as of December 31, 2020, a decrease of 65 percent. If the Board …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29DiNapoli Statement on NYC's 2025 Budget Modification
… are virtually unchanged, the city anticipates lower costs for asylum seekers due to a steadily declining population, as … and cost savings will allow the city to restore funding for two police classes that were canceled last year and make up for cost overruns on cash and rental assistance, which …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… raises questions on how it will find additional savings and revenue to fund operations when federal aid runs out, … MTA to expand on these efforts, disclose specific actions and identify how they will impact fares and service delivery. “The MTA has suggested it can reduce …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropManagement of Indoor Air Quality for Individuals With Asthma
… About the Program Asthma is a significant public health problem in the United States. It is one of this country’s most common and costly diseases, … for 3,524 deaths. There is no cure for asthma, but it can be managed with treatment and proper prevention of …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaOpinion 88-20
… whether the relocation of the family court would also result in the relocation of the county seat. In this regard, …
https://www.osc.ny.gov/legal-opinions/opinion-88-20State Agencies Bulletin No. 2096.1
… Payroll Bulletin No. 2096 . Purpose: The purpose of this bulletin is to notify agencies of OSC’s automatic processing of title changes, reallocations, and increased hiring rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20961-reallocation-nursing-titlesState Agencies Bulletin No. 2096
… Purpose: The purpose of this bulletin is to notify agencies of OSC’s automatic processing of title changes, reallocations, and increased hiring rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2096-reallocation-nursing-titlesOpinion 97-21
… §30(3): Section 263 of the Education Law does not operate to relieve public libraries from the requirement that annual … reports be filed with the State Comptroller pursuant to section 30 of the General Municipal Law. This is in … those reports that were required on April 1, 1950, the date upon which the last amendment to section 263 became …
https://www.osc.ny.gov/legal-opinions/opinion-97-21