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Wayne Central School District – Financial Management (2012M-229)
… 1, 2009, to April 30, 2012. Background The Wayne Central School District is located in Wayne County and Monroe County. … Wayne Central School District Financial Management 2012M229 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Putnam Valley Central School District – Financial Condition (2016M-135)
Putnam Valley Central School District Financial Condition 2016M135
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Maine-Endwell Central School District – Financial Condition (2013M-49)
… January 3, 2013. Background The Maine-Endwell Central School District is located in the Towns of Maine, Nanticoke, … MaineEndwell Central School District Financial Condition 2013M49 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Tri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … Sullivan and Ulster Counties, and is governed by the Board of Education which comprises nine elected members. There are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094East Moriches Union Free School District - Budget Review (B7-15-5)
… Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Central Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the … a combined $13.2 million over the five-year period) to help finance the next years’ operations, District officials actually used less than $5.3 million to fund District operations. Additionally, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… of duties over the cash receipts process and the Board does not provide additional oversight to mitigate this …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Village of Spencer – Financial Condition (2013M-119)
… 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … the Village’s financial condition. We found errors in almost every aspect of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The Clerk-Treasurer submitted an …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Chautauqua – Fiscal Stress (2013M-220)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2012, through July 16, 2013. … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year were approximately $1.3 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Town of Candor – Fund Balances (2014M-157)
… activities for the period January 1, 2011 through April 8, 2014. Background The Town of Candor is located in … financial activities for the period January 1 2011 through April 8 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Hammondsport Central School District – Multiyear Planning (2024M-54)
… established comprehensive multiyear financial and capital plans. Key Findings District officials did not develop comprehensive written multiyear financial and capital plans, and their budgeting practice of consistently … established comprehensive multiyear financial and capital plans …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… promised benefits to the community in exchange for tax abatements. Officials billed one business using a PILOT …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectState Agencies Bulletin No. 1155
… the Division of the Budget Policy and Reporting Manual, Item B-300 and Item B-300A (effective March 29, 2012), maintenance rates have been increased. Note : Item B-300 and B-300A present information for specific …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1155-change-maintenance-rates-employee-housing-and-mealsOther Places to Search for Unclaimed Funds
… about refunds on retirement accounts. National Registry of Unclaimed Retirement Benefits For information on unclaimed retirement account balances. Internal Revenue … of Veterans Affairs For information on insurance funds owed to certain current and former policyholders or …
https://www.osc.ny.gov/unclaimed-funds/resources/other-places-search-unclaimed-fundsDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
The state Department of Health DOH has never put to use any of the money generated through distinctive license plates and a license application checkoff box to support New Yorks organ donation campaign according to an audit issued today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateComptroller DiNapoli Releases Municipal Audits
… (2014M-121) Auditors found that the county overpaid $18,724 to employees for time not worked, or for leave time … independent verification and oversight. Town of Eagle – Wind Power Revenues (Wyoming County) The town’s use of wind power revenues was reasonable. However, the board did …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Debt – 2021 Financial Condition Report
… entity creates fixed costs that directly affect its ability to provide current services, as well as its long-term fiscal health. High borrowing levels may: … is willing and able to meet the financial commitments of its obligations. The rating agencies have previously cited …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtState Agencies Bulletin No. 1880
… update process and provide data entry instructions for SRA and TDA deductions to ensure compliance with IRS … must insert a new effective dated row for the applicable SRA/TDA deduction code in the employee’s General Deduction … must insert a new effective dated row for the applicable SRA/TDA deduction in the employee’s General Deduction Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1880-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaUnified Court System Bulletin No. UCS-240
… Purpose To inform agencies of OSC’s automatic processing of the 2017 CSEA End of Contract Bonus Payment and to provide instructions for … To inform agencies of OSCs automatic processing of the 2017 CSEA End of Contract Bonus Payment and to provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-240-2017-unified-court-system-csea-end-contract-bonus-paymentState Comptroller DiNapoli Releases Municipal Audits
… clear written guidance. Town officials procured diesel and gasoline fuel totaling $117,720 without …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-audits