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Monticello Central School District – Budgeting (2014M-97)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson in Sullivan County. The District is governed by … needs of the District, resulting in an unnecessary burden on taxpayers. Unexpended surplus fund balance exceeds the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Town of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and … for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Bethpage Union Free School District – Leave Accruals (2015M-100)
Bethpage Union Free School District Leave Accruals 2015M100
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… financial reports. The bookkeeper did not prepare bank reconciliations for the health savings checking account. The current Supervisor made adjustments to the … annual and monthly financial reports. Ensure that proper bank reconciliations are prepared for each Town bank account. …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99City of Olean Housing Authority – Board Oversight (2016M-93)
… not adopted written policies or procedures to monitor its consultant’s performance in administering the Authority’s … written procedures to monitor the performance of the consultant and administration of the CFP. Develop a written, …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Niagara Falls Water Board – Financial Management (2015M-141)
… and the Niagara Falls Public Water Authority are public benefit corporations which were created in 2002 by a special … projects or repairs or to reduce the water and sewer rent rates charged to taxpayers. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… is located in the Town of Hempstead in Nassau County and has approximately 36,000 residents. The Village is … Recreation Department, Highway Department, Clerk’s Office and Library. Neither the Village Board nor the Library Board … Checks are signed with facsimile signatures of the Mayor and a Village Trustee, with neither official retaining …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mFairport Public Library – Financial Management (2014M-354)
… are made and ensure that a Library official certifies the payroll before it is processed. Develop a long-term plan that …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Town of Hammond – Town Clerk Operations (2014M-350)
… operations for the period January 1, 2013 through April 30, 2014. Background The Town of Hammond is located in St. … operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Berkshire – Town Clerk (2014M-230)
… Purpose of Audit The purpose of our audit was evaluate the Clerk’s financial and records management for the period … The purpose of our audit was evaluate the Clerks financial and records management for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Real Property Tax Cap - Local Governments
… Tax Cap Reporting for Local Governments Webinar On Demand This webinar provides a general overview of the Property Tax …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsReal Property Tax Cap - School Districts
… Tax Cap Reporting for School Districts Webinar On Demand This webinars provide a general overview of the Property Tax …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsTown of Chili - Financial Management and Cash Receipts (2019M-167)
… Key Findings The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted … funds. Did not adopt a multiyear financial and capital plan or detailed reserve plan that included the need and optimal funding level …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 1,674 eligible services totaling $58,965 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… ensuring budget estimates, unrestricted fund balance and reserve fund balances were reasonable and the District … be used to fund operations. Adopt a more comprehensive reserve policy and review reserve fund balances to determine … are necessary and reasonable. Ensure that all payments, pay rates and stipends are paid at rates established by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollState Comptroller DiNapoli Releases Local Government Audits
… parties in a timely manner. Town of Howard – Fund Balance Management (Steuben County) The board’s management of fund balance was not effective. As a result, … financial and capital plans. Meridale Fire Department and Emergency Squad – Cash Receipts and Disbursements (Delaware …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsDiNapoli: Local Sales Tax Collections Grew 5.1% in November
… across the state increased their spending heading into the holiday season, with all regions seeing year-over-year … what each municipality is due. In the third month of each calendar year quarter, these distributions are adjusted …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberState Agencies Bulletin No. 1526
… Payroll System Background In November of 2012, OSC created a new employee identifier in the payroll system to eliminate … Do not use the NYS EmplID as an ID or a password in any online systems Do not leave printouts with employee data on a … anyone who is not authorized to use this number in the course of performing NYS business Do not leave employee data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemState Agencies Bulletin No. 344
… (EIC). Affected Employees Employees eligible to receive advance Earned Income Credit payments for 2003. Background … Revenue Regulations require employees eligible for advance payment of Earned Income Credit to file a new W-5 "Earned Income Credit Advance" certificate each year. The federal government …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditState Agencies Bulletin No. 314
… housing and or meals. Background In accordance with the Budget Policy Reporting Manual, Revised Item B-300, … 2002, maintenance rates have been increased. Attached are the rules for determining the taxable status of maintenance deductions for State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/314-change-maintenance-rates-employee-housing-and-meals