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Alexander Central School District – Financial Condition (2015M-227)
… is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and the Town of Bennington in Wyoming County. The District operates two schools with 858 students and is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Holland Central School District – Financial Management (2015M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … District officials could not provide Board resolutions to demonstrate that four reserves were properly established. … District officials could not locate three invoices to support expenditures totaling $27,236 which appeared to be …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Sullivan West Central School District – Financial Condition (2014M-40)
… to reserves at the end of each fiscal year, resulting in real property taxes that were higher than necessary. Two … and the use of unexpended surplus funds. Develop a plan for using surplus funds in a manner that benefits District taxpayers. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… The Eastport-South Manor Central School District, located in the towns of Brookhaven, Riverhead and Southampton in Suffolk County, is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userCuba-Rushford Central School District – Financial Management (2015M-125)
… The Cuba-Rushford Central School District is located in the Towns of Belfast, Caneadea, Centerville, Clarksville, Cuba, Friendship, New Hudson and Rushford in Allegany County and the Towns of Farmersville, Freedom, Hinsdale, Ischua and Lyndon in Cattaraugus County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125City of Niagara Falls – Financial Condition (2017M-170)
… 2017, City officials balanced budget gaps using primarily casino revenue, averaging $9 million, and fund balance, …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Lewiston-Porter Central School District – Financial Condition (2014M-202)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … fiscal years. The District improperly used two reserves to help fund general fund operations during the 2012-13 … annual budget. Closely monitor actual operating results to prevent unfavorable budget variances and further …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Portville Central School District – Financial Condition (2013M-384)
… Purpose of Audit The purpose of our audit was to review the District’s … general fund expenditures for the 2013-14 fiscal year are approximately $16 million. Key Findings The Board failed … supported by a plan or other documentation validating the amounts retained. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Village of Pittsford – Board Oversight (2017M-51)
… Board’s oversight of the Village’s financial operations for the period June 1, 2015 through November 16, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.3 … million. Key Findings Village officials developed budgets for the general fund that had insufficient appropriations and …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the Town of Ossian in Livingston …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Cheektowaga – Credit Card Purchases (2017M-18)
… Purpose of Audit The purpose of our audit was to review credit card use and purchases for … 1, 2015 through December 14, 2016. Background The Town of Cheektowaga is located in Erie County and has a population … Town of Cheektowaga Credit Card Purchases 2017M18 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Amagansett Union Free School District – Financial Condition (2014M-91)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of East Hampton in Suffolk County and is governed by an elected five-member Board of Education. The District operates one school with 108 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Town of Lake Pleasant – Credit Cards (2016M-432)
… whether the cards were used for appropriate purposes and in compliance with the Town's policies for the period January … 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a population of approximately 780. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Kortright – Financial Management (2016M-397)
… balance to be maintained in each fund, the reserves and target amounts that are needed, funding sources and when the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Copiague Union Free School District – Check Signing (2015M-181)
… 2013 through April 30, 2015. Background The Copiague Union Free School District is located in the Town of Babylon, … Copiague Union Free School District Check Signing 2015M181 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181State Agencies Bulletin No. 342
… agencies of AC-230 (Report of Check Returned for Refund or Exchange) procedures and deadlines. Processing Rules For … agencies of AC230 Report of Check Returned for Refund or Exchange procedures and deadlines …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sState Agencies Bulletin No. 346
… Purpose To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding. Affected … To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingTown of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. The Town is … receipts, including procedures over recording, depositing and remitting cash receipts. Review and approve the contract with the vendor who processes …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81DiNapoli Statement on NYC's 2025 Budget Modification
… projections. The preliminary budget, due in January, is expected to include updated economic and revenue …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationState Comptroller DiNapoli Statement on 2025 State of the City Address
… and having a substantial rainy-day fund will help the city weather any future storms. We’ll be monitoring the proposals … Report Update on New York City Staffing Trends (May 2024) New York City Industry Dashboards New York City Agency …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-address