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Fiscal Stress Monitoring System: School Districts in Stress Fiscal Years Ending 2016
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data from annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2016-schools-stressed.pdfFiscal Stress Monitoring System: School Districts in Stress Fiscal Years Ending 2015
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data from annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2015-schools-stressed_0.pdfFiscal Stress Monitoring System: School Districts in Stress Fiscal Years Ending 2014
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data from annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2014-schools-stressed.pdfFiscal Stress Monitoring System: School Districts in Stress Fiscal Years Ending 2013
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data from annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2013-schools-stressed.pdfUtica City School District - Payroll (2018M-175)
… complete report - pdf] Audit Objective Determine whether the Board and District officials ensure that compensation payments for employees are accurate, properly approved and supported. … with contracts or Board resolutions. For example, the Board did not authorize salaries paid to six individuals …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Medina Central School District - Reserve Funds (2019M-165)
… Findings District officials have not performed an analysis of the reserves, as the District’s reserve policy requires. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Fallsburg Central School District - Fund Balance Management (2020M-12)
… $5 million in appropriated fund balance not being used to finance operations. After adding back unused appropriated … of the last three fiscal years ranging from 12.1 percent to 16.7 percent. Key Recommendations Adopt budgets that … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Mount Markham Central School District – Financial Management (2020M-39)
… that appropriate fund balance that is not needed or used to fund District operations. Periodically review and update …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Connetquot Central School District - Financial Management (2019M-180)
… Develop budgets that include realistic estimates for revenues, appropriations and unassigned fund balance … reserve policy that communicates the purpose and intent for establishing each reserve fund levels and conditions …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Canaseraga Central School District - Financial Management (2019M-104)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Richfield Springs Central School District - Fixed Assets (2019M-140)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies … Board approval. Key Recommendations Establish a threshold for inventorying and recording fixed assets and update … Determine whether fixed assets were recorded and accounted for properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Byram Hills Central School District - Fixed Assets (2019M-153)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings The Board did not approve the … Determine whether fixed assets were recorded and accounted for properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Lakeland Central School District - Reserves Management (2019M-113)
… the Business Official submits the report of reserves in compliance with all requirements of the Board’s policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
Determine whether employees received proper wages and overtime payments in accordance with contract terms and if leave was properly tracked
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mDiNapoli Announces State Contract and Payment Actions for November 2015
… $8.3 million to Bette & Cring LLC. $2.4 million to rehab showers at Franklin Correctional Facility, including …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-announces-state-contract-and-payment-actions-november-2015DiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
Comptroller DiNapoli and Nassau County District Attorney Singas announced the arrest of a financial advisor from Pennsylvania and the rearrest of his alleged collaborator a financial advisor from Syosset for allegedly scamming at least 40 people out of more than $10 million in a Ponzi scheme
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationOpinion 2000-11
… superintendent of highways, whether appointed pursuant to Town Law §32(2) by the superintendent of highways or by … highway superintendent appointed by a town board pursuant to Town Law §32(2) serves at the pleasure of the highway … If the town superintendent of highways shall fail to appoint such deputy within five days after the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 2000-5
… discussed in the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys … to) -- Highway Fund (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL … and appropriated by a town for town highway snow and ice removal may not be paid into a snow and ice removal and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Opinion 90-49
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (improvement district … include activities so trivial or inappreciable as to fall within the doctrine of de minimis . [Emphasis added] The …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Opinion 2006-1
… period has been performed ( id .). We note that section 10 of the Municipal Home Rule Law authorizes towns to adopt … officers and employees. Further, Municipal Home Rule Law § 10(1)(ii)(d)(3) authorizes towns to supersede any provision … adopt local laws. One of the exceptions stated in section 10(1)(ii)(d)(3) prohibits a town from superseding the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1