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Bovina Fire District – Fund Balance (2015M-138)

… capital reserves. The District does not have an equipment replacement schedule and there is no consensus between … long-term capital plan that details anticipated equipment replacement needs based on useful life. …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138

Town of East Hampton – Budget Review (B7-16-14)

… The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations The budget review did not …

https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14

Patchogue-Medford Union Free School District – Budget Review (B7-16-1)

… are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … PatchogueMedford Union Free School District Budget Review B7161 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1

Patchogue-Medford Union Free School District – Budget Review (B7-13-1)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1

Fiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results

This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative

https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdf

State Agencies Bulletin No. 1483

… use on 05/02/2016. The report is sorted by Department ID, then by employee name in alphabetical order. NHRP709 – … been processed. All reports will be sorted by Department ID, then by employee name in alphabetical order. NHRP704 – …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1483-managementconfidential-mc-second-2-parity-increase-effective-april-2016

State Agencies Bulletin No. 685

… Security Supervisors Unit ( see attachment ). Effective Date(s) Administration paychecks dated 12/27/06 Institution … or 4/3/03 (Institution) if no row with that effective date exists. If a row exists for that date, the data will be updated with the new information with …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/685-establishment-new-payroll-bargaining-unit-codes-non-arbitration-eligible

Unified Court System Bulletin No. UCS-218

… Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-218-october-2014-and-april-2015-salary-increases-bargaining-units

Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)

… District officials raised students’ standardized test scores using teaching and learning technologies. District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-student

Town of Bainbridge – Financial Management (2016M-332)

… 21, 2016. Background The Town of Bainbridge is located in Chenango County. The Town, which has approximately 3,300 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332

East Moriches Union Free School District – Budget Review (B7-14-3)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3

Dryden Central School District – Financial Condition (2013M-396)

… surplus fund balance is in compliance with the Real Property Tax law statutory limits. Review all reserve balances and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396

Chenango Valley Central School District – Budget Review (B4-14-8)

… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8

Town of Newfane – Supervisor's Financial Records (2017M-7)

… of our audit was to review the Supervisor's financial records and reports for the period January 1, 2015 through … and the Town's CPA firm to maintain the Town's accounting records and perform the Town's financial reporting without … secretary's and the CPA's work to ensure that accounting records are timely, complete and accurate. Provide adequate …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7

Chenango Valley Central School District – Budget Review (B4-16-5)

… the significant revenue and expenditure projections in the District's proposed budget for the 2016-17 fiscal year … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5

Hendrick Hudson Central School District – Financial Condition (2013M-241)

… The Hendrick Hudson Central School District is located in Westchester County and includes the Town of Cortlandt and … reasonable budgets and managed fund balance responsibly in accordance with statute. Although the District’s fund … over the past five years, from $8.5 million beginning in 2009 to $4.6 million in 2013, the District is not …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241

Village of Westfield – Water and Sewer Operations (2014M-209)

… all overdue water and sewer accounts for relevy on the tax roll. Consider adopting an ordinance and imposing a …

https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209

East Moriches Union Free School District – Budget Review (B7-13-3)

… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3