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Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… transparent with taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mVillage of Clinton – Financial Management (2014M-316)
… and maintain receivable control accounts for real property taxes and water and sewer rents. Pay only the claims that …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Cohoes City School District – Budgeting (2016M-111)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices to determine if … not have a formal plan for funding reserves, determining how much should be accumulated and how and when the funds will be used. As of June 30, 2015, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… were adequately supported and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all were properly approved prior to payment and correctly paid to eligible school and special …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Washingtonville Central School District – Reserve Funds (2014M-45)
… October 29, 2013. Background The Washingtonville Central School District is located in the Town of Blooming Grove, … finance one-time expenditures. … Washingtonville Central School District Reserve Funds 2014M45 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Fallsburg Central School District – Financial Condition (2014M-33)
… through October 2, 2013. Background The Fallsburg Central School District is located in the Towns of Fallsburg, … through the budget process. … Fallsburg Central School District Financial Condition 2014M33 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… decreases in expenditures or increases in property taxes and monitoring the use of unassigned fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaWest Islip Union Free School District – Financial Management (2022M-40)
… Objective Determine whether the West Islip Union Free School District’s (District) Board of Education (Board) reasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Village of Hewlett Bay Park – Financial Management (2022M-30)
… balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax … between $5,547 and $42,216. This practice contributed to the continued accumulation of surplus fund balance. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of New Lisbon – Financial Oversight (2013M-12)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s financial … The Town of New Lisbon is located in Otsego County and has a population of approximately 1,100 residents. The Town is … aspects of collecting and recording taxes and fees paid to her office. All of these duties were performed during 2011 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12State Agencies Bulletin No. 1175
… Description CCP Security Supervisor Command Py IPF Inc Pay Full IPP Inc Pay Part LMH Location Mid-Hudson LOC Location … ACC Adj Security Supervisor Com Py AIF Adj Inc Pay Full AIP Adj Inc Pay Part ALP Adj Location AMS Adj Military … Description CCP Security Supervisor Command Py IPF Inc Pay Full IPP Inc Pay Part LMH Location Mid-Hudson LOC Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1175-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleState Agencies Bulletin No. 1174
… Code = ANN and Employee Status = Active or Leave with Pay on 03/07/2012 (Institution) or 03/14/2012 (Administration) AND on 05/03/2012 or Greater (Institution and Administration) In … has an Employee Status of Active or Leave with Pay on 03/07/2012 (Institution) or 03/14/2012 (Administration) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1174-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleDiNapoli: NYC Health + Hospitals Struggles With Temporary Staffing Costs
… pressures, particularly a shortage of staff nurses, in NYC Health + Hospitals (H+H) facilities, leading to an … will remain elevated through at least FY 2024. “For many NYC residents, NYC Health + Hospitals is a lifeline to …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-health-hospitals-struggles-temporary-staffing-costsFood Insecurity Persists Post-Pandemic
… Food Insecurity Grew in 2022 Food insecurity worsened for many New Yorkers in the 2020 to 2022 period, according to … insecurity. 4 Nationally, food insecurity also increased for the first time in over a decade to 11.2 percent in … Program (SNAP) benefits. Another likely explanation for the increase is food price inflation. Other factors could …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicOpinion 2000-17
… group. The Court noted that the city charter provisions at issue required the cost of each improvement to be fixed by … costs attributable to each project. Unlike the proposal at issue, however, the projects were separately described in the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 94-12
… DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, §176(14): A fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Opinion 2012-1
… This opinion represents the views of the Office of the State Comptroller at the time … of a town board of assessment review) GENERAL MUNICIPAL LAW §§ 800 (3), 801, 803: A member of a town board of … would have a prohibited interest in a contract of his firm to sell products for use by the town highway department. …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Unified Court System Bulletin No. UCS-175
… the Laws of 2008 that implementing agreements between the State of New York and various negotiating units in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-175-december-2011-unified-court-system-ucs-uniform-allowance-andDiNapoli: 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-stressDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… them. It ranked the problems it found in a prioritization plan, ranging from Readily Achievable (Priority Level 1), which includes … catalogued. Auditors observed 297 Priority 1 or 2 barriers from the Parks survey at these facilities and found that 64% …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilities