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Village of Liberty – Budget Review (B4-14-9)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … that the significant revenue and expenditure projections in the tentative budget are reasonable. The proposed budget …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Mount Morris Central School District – Financial Condition (2014M-328)
… Purpose of Audit The purpose of our audit was to examine the … The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in Livingston County, and is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… and did not use the excess fund balance to reduce real property taxes or other appropriate purposes, and needs to …
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)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through September 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $17.8 … estimates of recurring revenues or realistic estimates for expenditures. None of the fund balance that was …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Monticello Central School District – Budgeting (2014M-97)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 2, 2013. … The Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating … 3,100 students. General fund budgeted appropriations for the 2013-14 fiscal year totaled approximately $80.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97DiNapoli Releases Report on Environmental Funding in New York State
… said. “Our natural resources are major assets for the state’s economy and New Yorkers’ health and quality … spending in several of the state’s major dedicated funds for environmental purposes. DEC is responsible for most of … of the DEC workforce declined 10.4 percent, from 3,256 full-time equivalents (FTEs) in SFY 2003-04 to 2,917 FTEs in …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateOpinion 2005-3
Whether a union free school district may construct a facility that will be used primarily as a commercial parking garage
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 95-15
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Taxes (authority of school … reduction of taxes levied for library purposes. This is in response to your request that we reconsider two prior … taxes are "taxes of the school district" within the meaning of section 726(1)(c). Therefore, sections 726(1)(c) …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Ulster County – Court and Trust Funds (2014M-352)
… Purpose of Review The purpose of our review was to examine controls over the County’s court and trust funds … 1, 2013 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Commissioner of …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352SUNY Bulletin No. SU-351
… obligation is one day or more per week but who do not have a regular schedule must receive an increase of $0.19 … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic … the stipend for each pay period the employee is eligible. Any additional adjustment that is required due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-351-2023-400-discretionary-base-salary-increase-professionalDiNapoli: 16 School Districts Designated in Fiscal Stress
… Sixteen school districts were designated in some level of fiscal stress under New York State Comptroller Thomas P. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The board did not audit and approve claims prior to payment. The library’s bylaws do not address the … director reviews and approves invoices and provides them to the library’s senior clerk, who then prepares checks. …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 829
… of the Laws of 2008 implements the agreement between the State of New York and PEF and provides for Location Pay, … Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/829-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalState Agencies Bulletin No. 817
… employee reached 1,520 hours. In addition, employees who have qualified for the lump sum payment shall receive a … employee reached 1,425 hours. In addition, employees who have qualified for the lump sum payment shall receive a … should be used for both the retroactive 2007 and any future payments. Location Pay 8 Hour Day Seasonal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/817-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Purpose of Audit The purpose of our audit was to review the internal controls over extra-classroom activity funds for the period July 1, 2011, to February 28, 2013. Background The Rensselaer City School … who provides training on extra-classroom activity funds to other school districts; however, this training has not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomCity of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … for operating expenses, but included a 31.8 percent tax rate increase. Neither option included the appropriation … option. The budget option with the 31.8 percent property tax increase would put the City at approximately 97.5 percent …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… review the Town’s budgeting practices and Board oversight for the period January 1, 2012 through July 11, 2013. … Findings The Board did not develop policies or procedures for budgeting practices and, as a result, repeatedly adopted budgets with unrealistic estimates for revenues, expenditures and appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and mobile … compensation reserve funds were inappropriately used to fund other unrelated general fund operating costs. The … of personal use. We found that 25 devices had minimal to no discernible use for District purposes and were used …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesDiNapoli Announces Latest Fiscal Stress Scores
… in a stress category. However, a “no designation” rating does not necessarily indicate an absence of fiscal stress. … For municipalities that have not filed or designated inconclusive, visit: …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Releases Fiscal Stress Scores for 17 Cities
… stress scores today for the 17 cities in New York that have fiscal years ending between March 31 and July 31. This … Rochester, Syracuse and Yonkers. “Fiscal stress scores have improved in several of these cities, but not everyone … A total of 101 municipalities and school districts have been classified in some level of fiscal stress as of …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-cities