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Waverly Central School District – Financial Condition (2013M-148)
… to finance operations in order to keep the real property tax levies at amounts the Board considered to be reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, which operates … in the agency fund’s group health insurance account and $429,000 in excessive reserves. The Board did not adopt a written reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Liberty Central School District – Budget Review (B4-13-4)
… expenditure projections in the District’s tentative budget for the 2013-14 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/2013/03/25/liberty-central-school-district-budget-review-b4-13-4North Greenbush Common School District – Budgeting (2016M-112)
… The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The District, … the statutory limit by approximately $1.6 million, or 75 percentage points, as of June 30, 2015. The District does …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Shelter Island Union Free School District –Financial Condition (2014M-132)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Island Union Free School District is located in the Town of Shelter Island in Suffolk County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Town of Rensselaerville – Financial Operations (2012M-168)
Town of Rensselaerville Financial Operations 2012M168
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County and has approximately … Board did not audit the Treasurer’s records and reports during our audit period. As a result, there is an increased … Lastly, the Board has not adopted comprehensive data back-up policies and procedures. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Forestport – Financial Management (2013M-184)
… balance policy governing the level of unexpended surplus funds to be maintained in the Town’s operating funds. Ensure that interfund loans between funds with different tax bases are paid with interest to the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … January 1, 2011 to August 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Bond proceeds includes the proceeds of general obligation bonds and short-term notes issued in the form of commercial paper or Bond Anticipation Notes (BANs). Click … Obligation Bond Proceeds Proceeds from the issuance of voter-approved State debt. 36202 Rental Obligation / Lease …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsTown of East Fishkill –Financial Condition (2014M-139)
… Purpose of Audit The purpose of our audit was to review the financial … establishing internal controls over financial operations and maintaining sound financial condition. The Town … them to generate sufficient revenues to pay the total costs needed to properly operate and maintain the facilities …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… The Town of Almond is located in Allegany County and has approximately 1,600 residents. The Town is governed … $916,000. Key Findings The Board has not adopted a policy and Town officials have not developed procedures to address … practices have resulted in the Town continuing to maintain excessive unexpended surplus fund balances in all four major …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209DiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… contains detailed revenue, spending, debt and property tax cap information for 3,100 local governments, going back …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… generated $15.8 million in net operating surpluses. As a result of these operating surpluses, the accumulated fund … which has gone unused for the last four years. As a result, the District’s general fund’s fund balance increased to $48,661,075 as of June 30, 2012. The District did not solicit proposals for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalOpinion 90-47
… and town maintenance of the road was sufficient over a 10-year period to qualify it as a town highway by use under …
https://www.osc.ny.gov/legal-opinions/opinion-90-47State Agencies Bulletin No. 1177
… *Daily Rate is prorated if the teacher works less than 100%. If a teacher is not in Active pay status for the entire …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1177-restoration-contract-pay-and-additional-pay-21p-institution-teachersNew York State Accounting System User Procedures Manual
… 11 18000 MAIN OFFICE SOCIAL SERVICES 18200 TONAWANDA INDIAN HOUSE 18500 WELFARE RESEARCH INC. P-R 18999 …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualOpinion 2001-15
… §38). "Personal property" is defined to include "chattels, money, things in action, and all written instruments …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15State Comptroller DiNapoli Releases Audits
… claimed for state reimbursement including $122,966 in salary costs that were improperly charged directly to the … and $176,793 in compensation related to excess staffing of teacher aides/assistants. State Education Department: School …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsDiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… penalties collected under the state's Real Estate Transfer Tax (RETT); a portion of unclaimed bottle and can deposits; … the state's share of unclaimed bottle deposits by the tax department could provide additional resources to support …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitment