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Chappaqua Central School District - Fixed Assets (2022M-186)
… and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets totaling $220,708 were … could not determine whether four assets were disposed of (sold) or retired (obsolete). The District’s fixed asset …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… in a timely manner. School officials generally agreed with our recommendations and plan to implement corrective …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… District used the same vendor for liability insurance for 18 years, heating, ventilation and air conditioning (HVAC) … system maintenance for 12 years and payroll services for 9 years without seeking competition. When officials do not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… Section 29.The collections were deposited an average of 18 days, and as much as 28 days, after they were recorded as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25South Kortright Central School District – Claims Audit (2023M-69)
… were paid a total of $205,042 during our audit period. 18 claims totaling $20,834 were approved without …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
Village of Round Lake Budgeting Practices and Financial Condition 2015M26
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26State Agencies Bulletin No. 782
… To notify users of normal and holiday availability of payroll applications for February 2008 through January 2009. … through January 2009 Normal and Holiday Availability of Payroll Applications Normal Availability: Monday through … … To notify users of normal and holiday availability of payroll applications for February 2008 through January 2009 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/782-availability-payroll-applications-payserv-ps-query-control-dWyandanch Union Free School District - Budget Review (B22-7-1)
… District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws … bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Orange County Probation Department – Restitution Payments (S9-20-1)
… payments totaling $3,440 were collected but not paid to 18 victims and none of the outstanding checks totaling …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Fishers Fire District – Financial Condition (2021M-128)
… The Board also did not adhere to its fund balance policy or adopt budgeting or reserve policies or multiyear financial and capital plans. Adhering to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Hudson Housing Authority – Board Oversight (2016M-302)
… segregated. The Board did not perform an audit of claims or designate a claims auditor to do so. Key Recommendations … and bank reconciliations are segregated among employees or that increased managerial oversight is in place. Perform a deliberate and thorough audit of claims prior to payment or appoint a claims auditor to do. Such an audit should …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… Purpose of Audit The purpose of our audit was to review the Town’s … legislation and without clarifying eligibility and the application process. Review and approve all claims for …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
The purpose of our audit was to assess the Librarys internal controls over cash receipts for the period January 1 2012 through March 31 2013
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223City of Elmira – Financial Condition (2017M-90)
… in the subsequent year’s budget to redeem RANs or require that revenues be restricted for repayment. … City …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Mexico Academy Central School District –Financial Management (2016M-219)
… District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, … fiscal year were $54.2 million. Key Findings Based on the new terms of the nuclear power plant’s payment in lieu of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Wyandanch Union Free School District – Budget Review (B25-7-3)
… with the fiscal year during which the municipality or school district is authorized to issue the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3DiNapoli Releases October State Cash Report
… $41.6 billion through October, a drop of $764.1 million, or 1.8 percent, from the same period last year, largely due … reached $85.1 billion, an increase of $157.6 million, or 0.2 percent, from a year earlier. Total receipts exceeded … seven months of the fiscal year, approximately $4 billion, or 5.1 percent, higher than last year for the same period. …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportDiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year
… income tax receipts in December were $544.8 million, or 12.7 percent, above December 2019, due in part to an … of the previous year in December, down $86.6 million, or 5.5 percent, from 2019. State Operating Funds spending … fiscal year totaled $63.9 billion, which was $7.8 billion, or 10.8 percent, lower than last year. This is largely due to …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-yearUnified Court System Bulletin No. UCS-107
… For Orange, Putnam and Dutchess counties: Effective 4/1/06 $975 For NYC, Rockland, Westchester, Nassau and Suffolk counties: Effective 4/1/06 $1,950 Supplemental Location is prorated for part-time … the Additional Pay records of eligible employees effective 4/6/06 or later with the applicable amount for the same time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-107-retroactive-payment-new-supplemental-location-payment-eligibleOpinion 92-16
… home as office) REAL PROPERTY -- Leases (payment of rental to town officers); (by town from volunteer fire company) … into an agreement for the payment of reasonable rental to a town officer who utilizes a portion of his or her home … of his or her official town duties. A town is authorized to lease office space from a fire company. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-92-16