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Sharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … surplus funds that will not be used. Develop a plan to use the surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Starpoint Central School District – Financial Condition (2015M-266)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Starpoint Central School District is located in the Towns of Cambria, Lockport, Pendleton, Wheatfield and Royalton in Niagara County. The District, which operates four schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Schenevus Central School District – Budgeting (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … Schenevus Central School District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Port Byron Central School District – Financial Condition (2014M-71)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 … October 22, 2013. Background The Port Byron Central School District is located in the Village of Port Byron and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71DiNapoli Releases Executive Budget Report
… State Comptroller Thomas P. DiNapoli on the State Fiscal Year (SFY) 2023-24 Executive Budget. The Executive Budget … assumed decline is realized, there could be an additional $6.2 billion in total costs, including $2.2 billion in state … increases the balance of statutory rainy-day reserves to $6.5 billion at the end of the current fiscal year and …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportDiNapoli: Binghamton City School Finances Progressing
… financial planning by officials in the Binghamton City School District have helped to improve the district’s fiscal …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingDiNapoli: 14 School Districts Designated in Fiscal Stress
… Fourteen school districts statewide were designated in some level of fiscal stress under New York State … Thomas P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending on June 30, 2022, down from 23 districts in fiscal stress the prior year. This is the lowest incidence …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… specifies the purchase date, amount, location, reason, item description, and the purchaser’s name. However, this … the provision of bonding insurance for any Board member, official or employee responsible for using credit cards. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… period January 1, 2011 to August 6, 2013. Background The District is a district corporation of the State, distinct and separate from … Fire Commissioners consists of five elected members. The District’s general fund budget totals approximately $80,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Schools Vocational Supervision Account (SA) to support Bureau of Proprietary School Supervision (Bureau) operations. The Bureau monitors licensed private schools and registered …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… recorded and reported and that moneys were safeguarded for the period January 1, 2014 through February 28, 2015. … the Town of Fenner. The District’s general fund budget for 2015 totals $68,996. Key Findings The Treasurer has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Village of Hempstead – Budget Review (B7-16-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Fine Fire District – Board Oversight (2023M-81)
… reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk … were maintained, it received written financial reports to manage operations or that the District’s required annual … financial and capital plans. Adequately audit claims prior to payment. For example, claims were approved without a …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of Berne – Board Oversight (2021M-77)
Determine whether the Town of Berne Town Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Wyandanch Union Free School District – Budget Review (B21-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Trumansburg Central School District – School Lunch Operations (2015M-171)
… District’s budgeted appropriations for the school lunch fund for the 2014-15 fiscal year are $514,510, funded primarily with federal and State aid and revenue from the sale of food to students and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Application for 605A Accidental Disability (RS6410)
For NYSLRS court officers and peace officers in the Unified Court System to apply for a 605A accidental disability retirement.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6410.pdfMilitary Service Credit
Military veterans and active service members may be eligible to receive additional service credit toward their NYSLRS retirement benefits.
https://www.osc.ny.gov/files/retirement/publications/pdf/1723-military-service-credit.pdfDiNapoli: Local Governments Challenged by Slow Revenue Growth
… Many of New York’s local governments are coping with slow or no … with tax cap and tax freeze initiatives that limit growth in property taxes,” DiNapoli said. “As local governments … in 2011, but ticked up at a higher rate in the last couple of years, when compared to counties, cities, towns, villages …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growth