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Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … District is located in Steuben County within the Towns of Addison, Bath, Bradford, Cameron, Campbell, Erwin and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Belfast Central School District – Procurement (2016M-317)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through August 16, 2016. … Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled approximately $9.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Beacon City School District – Claims Auditing (2016M-20)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the … School District is located in the City of Beacon, Dutchess County. The District, which operates six schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Liberty Central School District – Budget Review (B4-14-6)
… the accumulated deficit in the District’s general and food service funds as of June 30, 2002. Local Finance Law … of our review, except for certain matters related to the food service fund, we found that the significant revenue and … budget complies with the property tax levy limit set by statute. Key Recommendations Continue to prepare …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6William Floyd Union Free School District – Payroll (2016M-165)
… The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … process. The District does not have adequate procedures in place to ensure overtime is preapproved, and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165East Ramapo Central School District – Financial Condition (2013M-141)
… deficits, the District’s fund balance has been depleted. It is estimated that the District will experience a deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Highland Central School District – Financial Condition (2013M-358)
… Background The Highland Central School District is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is governed by the Board of … million. Key Findings The Board overestimated revenues in the budget starting in fiscal year 2010-11, resulting in a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management … Valley Central School District is located in Allegany County and is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, which … students, is governed by an elected five-member Board of Education. Budgeted general fund appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… not entitled. Unpaid school lunch balances totaled $36,000 from September 2012 through February 2014, adjustments were … and voids made by food service employees were not reviewed or approved. Cafeteria inventory counts were not accurate. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsState Agencies Bulletin No. 1160
… OSC’s automatic processing of the General Salary and other Increases and to provide agencies with instructions for … (Pay Period 5L) the agency must report the adjustments when the following earn codes were used to report earnings on … the effective date of the increase, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1160-implementation-general-salary-and-other-increases-and-ending-andVillage of Red Hook – Information Technology (2020M-89)
… were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … with IT security awareness training. Develop procedures for monitoring Internet usage and negotiate a formal contract …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… condition and selected employee reimbursement payments for the period July 1, 2014 through March 16, 2016. … The Kiryas Joel Union Free School District is located in the Village of Kiryas Joel, Orange County. The District, … attending nonpublic schools. Budgeted appropriations for the 2015-16 fiscal year total approximately $23 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… up-to-date activity ledgers, and inventory control forms when needed to control inventory. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 through … did not maintain accurate records to show how much money was collected from the 2013 Dice Run, or the total net …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mLocal Government – 2023 Financial Condition Report
… revenue ($90.5 billion) for local governments outside of New York City. School districts, towns, and villages received … counties are least reliant at 21.5 percent ($6 billion). State aid remained the second largest source of local …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… Objective To determine whether the New York City Department of Homeless … contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, and …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopFinger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… Department of Agriculture Census released this year. It provides a comprehensive breakdown of farming across … While the state has adopted programs to protect farmland, it should continue to evaluate the efficacy of these policies …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesAgency Report of Taxable Value of Personal Use of an Employer-Provided Vehicle - AC 3173
Agency Report of Taxable Value of Personal Use of an Employer-Provided Vehicle - AC 3173
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ac3173.pdfProperty Tax Cap Overview of the Role of the Office of the State Comptroller
Property Tax Cap Overview of the Role of the Office of the State Comptroller
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/overview.pdf