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Pompey Hill Fire District – Financial Management (2021M-136)
… our office within 60 days after the close of the fiscal year and annual independent audits are performed. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136State Comptroller DiNapoli Releases School District Audits
… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… The practice of overestimating appropriations each year and annually appropriating fund balance that was not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementHarpursville Central School District – Financial Management (2013M-261)
… District’s budgeted expenditures for the 2013-14 fiscal year were approximately $16.1 million. Key Findings The Board and District officials … ensure that fund balances were reasonable. For the five-year period ending June 30, 2013, District officials planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Village of Tannersville – Water Department Operations (2016M-417)
… comprise the Board of Water Commissioners. For the 2015-16 fiscal year, the Village’s budgeted appropriations for the general …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Corinth Central School District – Financial Condition (2015M-68)
… fund budgeted appropriations for the 2014-15 fiscal year are $20.7 million. Key Findings The Board-adopted … The Business Administrator did not prepare periodic year-end revenue projections for the Board. Key … objectives for funding long-term needs. Prepare periodic year-end revenue and expenditure projections to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Chenango Forks Central School District – Financial Condition (2014M-98)
… in total fund balance. Therefore, District officials may need to find other funding sources for necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Personal Income Tax Refunds
… examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance … New York State tax laws and regulations. We examined refunds processed during the calendar year January 1, 2014 … personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller prior …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsAkron Central School District – Controls Over Compensatory Time (2014M-24)
… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of compensatory (comp) time for the period of July 1, 2011 through December 20, … detail. … Akron Central School District Controls Over Compensatory Time 2014M24 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Town of Carlisle – Fund Balance (2017M-106)
… and approximately three times actual expenditures that year. The Board increased real property taxes to finance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Connetquot Central School District – Financial Condition (2015M-98)
… fund balance. District officials used surplus funds each year to finance reserves instead of funding reserves through …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bethpage Union Free School District – Leave Accruals (2015M-100)
… District’s non-instructional employees received and used leave accruals in accordance with employment contracts and … using the financial software’s capability to record sick leave accruals as earned and ensure the clerk records unused leave payouts as separate transactions rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… general fund appropriations for the 2014-15 fiscal year totaled approximately $143.9 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsState Agencies Bulletin No. 344
… for 2003. Questions Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditTown of Guilford – Budgeting (2023M-144)
… report – pdf] Audit Objective Determine whether the Town of Guilford (Town) Town Board (Board) developed realistic budgets. Key Findings The … action. … Determine whether the Town of Guilford Town Town Board Board developed realistic budgets …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… members. The School’s expenses for the 2012-13 fiscal year were approximately $2.1 million. Key Finding The School …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… Purpose of Audit The objectives of our audit were to evaluate the District’s financial activities and cellular telephone purchases and … operating surpluses and did not use the appropriated fund balance included in its budgets. The Network Systems …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $88.4 million. Key Findings The Board … reserves were funded by transfers of surplus funds at year-end rather than through appropriations in budgets voted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $25 million. Key Findings District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardBrushton-Moira Central School District – Financial Condition (2015M-340)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $17.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340