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Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the … District’s operating budget for the 2014-15 fiscal year was approximately $29.8 million. Key Findings The Board and … ensure that the general fund’s unrestricted fund balance was within the statutory limit. The Board has not adopted a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionState Comptroller DiNapoli Releases Municipal & School Audits
… bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no … bookkeeper did not record amounts billed totaling $592,956 for water and sewer services in the accounting records and … board meeting minutes; maintain supporting documentation for deposits; prepare abstracts for payment of claims; make …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsPenfield Central School District – Financial Management (2015M-162)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … and appropriated fund balance to finance operations that was not actually used. As of June 30, 2015, two reserves with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… July 1, 2011 through December 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara … Wilson Central School District Reserves and Fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … which is governed by an elected five-member Board of Education, operates three buildings with approximately 650 … or increases in property taxes and monitoring the use of unassigned fund balance. Consider cost savings measures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaWall Street Bonuses Went Up In 2013
… Regulatory reforms are changing the way the industry does business by requiring larger reserves, limiting proprietary … private sector ($69,200 in 2012); Despite its relatively small size, the securities industry is still one of New York …
https://www.osc.ny.gov/press/releases/2014/03/wall-street-bonuses-went-2013Arts and Cultural Organizations in the Greater Downtown Brooklyn Area - July 2012
The greater downtown Brooklyn area is home to world-class arts and cultural organizations, such as the Brooklyn Academy of Music (BAM).
https://www.osc.ny.gov/files/reports/osdc/pdf/downtown-brooklyn-culture-2012.pdfThe Proposed Framework for Federal Tax Changes, A New York Perspective, October 2017
New Yorkers have a big stake in all aspects of the debate over the federal tax revisions proposed by the Trump Administration.
https://www.osc.ny.gov/files/reports/special-topics/pdf/federal-tax-changes-2017.pdfIX.7.K Record Retention – IX. Federal Grants
… all applicable federal laws, rules and regulations (e.g., for Department of Health and Human Services, see 45CFR … refer to the General Retention and Disposition Schedule for New York State Government Records as published by the New York State Archives and Records for guidance on minimum retention periods for other fiscal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Purpose of Audit The purpose of our audit was to review the District’s short-term … created by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which … students, is governed by an appointed nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingOpinion 90-22
… FUNDS -- Deposits and Investments (of consumer deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , … 117; GENERAL MUNICIPAL LAW, §11: A municipal water utility is not required by Public Service Law, §117 to pay interest … decision (see, e.g., 1981 Opns St Comp No. 81-27, p 26; 1979 Opns St Comp No. 79-754, p 154; 24 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Motor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… as a result of an accident, before they obtain a vehicle registration. Key Finding We found the Statements referred to …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableCampbell-Savona Central School District – Budget Review (B2-16-6)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … Background The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Campbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Downsville Central School District – Fund Balance (2016M-79)
… audit was to examine the District’s general fund balance for the period July 1, 2014 through January 12, 2016. Background The Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, … which operates one school with approximately 295 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Oversight of Contract Expenditures of Palladia, Inc.
… These 10 programs served 603 individuals in the fields of residential treatment, outpatient treatment, and …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
Determine whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers.
https://www.osc.ny.gov/files/local-government/audits/pdf/cayuga-onondaga-boces.pdfAn Economic Snapshot of Queens - May 2018
Queens is the largest in size of the five boroughs that make up New York City and the second most populous.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2019.pdfCity of Lockport – Budget Review (B23-1-7)
The State Comptroller's office completed an independent evaluation (review) of the City of Lockport's proposed budget for the 2024 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/lockport-city-2023-B23-1-7.pdfTown of Mayfield - Town Clerk (2016M-29)
The purpose of our audit was to review the Clerk’s financial operations for the period January 1, 2014 through February 28, 2015.
https://www.osc.ny.gov/files/local-government/audits/pdf/mayfield-2016-29.pdf