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Vestal Central School District – Fund Balances (2017M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of … expenditures and only budget for the use of fund balance when necessary. Analyze all reserve balances and transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91East Hampton Union Free School District – Financial Software User Access (2016M-340)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … of duties. Users were given system administrator rights when they shouldn’t have been, giving them access to leave …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessMexico Academy Central School District –Financial Management (2016M-219)
… Purpose of Audit The purpose of our audit was to determine if District officials … estimates. Use reserve funds as intended, and fund balance when needed, to balance the budget with the understanding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Mahopac Central School District – Financial Condition (2013M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … with statute. With the exception of the 2010-11fiscal year when the District incurred a planned operating deficit, fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Westchester County - Financial Condition (2018M-151)
… Determine whether County officials effectively managed the County's financial condition to ensure the sustainability … that have declined by 54 percent during the audit period, from $180.2 million in 2013 to $83.7 million in 2017. A debt … or decrease recurring expenditures so that perations are financed on a sustainable basis. Take measures to help …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151South Kortright Central School District – Claims Audit (2023M-69)
… it appointed the Clerk of the Board as the deputy claims auditor. The claims auditor and deputy claims auditor, as part of their claims audit process, did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69DiNapoli: Property Tax Exemptions Top $450 Billion
… In this category, the state's School Tax Relief program (STAR) – which applies to a large portion of owner-occupied … outside of New York City – represents the majority share. STAR accounted for 2.4 million partial exemptions in 2016, … of all exempted value. However, unlike other exemptions, STAR creates no direct additional burden on other local …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionState Comptroller DiNapoli Releases Audits
… to ensure that affordable units were awarded in compliance with New York Codes, Rules and Regulations. In a … that could result in motor carriers operating out of compliance with requirements for school bus drivers with the … audit. Olympic Regional Development Authority (ORDA): Compliance With Executive Order 95 (Open Data) (2020-S-36) …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsReal Property Tax Cap - School Districts Guidance
… property owned by LIPA. In these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy FYE 6/30/2016) should be the amount of tax that was actually levied. PILOTs receivable from LIPA … As we have previously advised local governments, when estimating the PILOTs receivable in the coming year …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceWest Albany Fire District – Credit Card Purchases (2017M-15)
… Purpose of Audit The purpose of our audit was to determine whether credit card purchases … a clear and consistent process for staff to follow when obtaining prior approval for credit card purchases, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Commack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District operations for the period … in accordance with GML that gives District staff guidance when purchasing goods and services. Closely monitor the …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132DiNapoli Urges Focus on Addressing Rural Challenges
… decrease in younger New Yorkers and increases in more mature New Yorkers. Lawmakers in Albany should consider …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesOpinion 88-64
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … §37(1)(aa) authorizes a municipal housing authority to "at no cost or expense to it, enter into agreements of … facilities, light, water, sewage, et cetera" (74 NYS2d at 701). Similarly, in Newfeld v O'Dwyer , 192 Misc 538, 79 …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… told us that she permitted two noninstructional employees to earn overtime while they worked from home. However, this …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mUniondale Union Free School District – Information Technology (2023M-61)
… As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In … existing nonstudent network user accounts and disable them when access is no longer needed. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… made in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1 ). … submitted false income information to obtain Medicaid benefits. The State paid $68,483 in medical benefits on …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-visionVendor File Advisory No. 3
… address and phone number. SFS recently updated the layout of the Vendor Add Request page to capture this information. … contact information and inquire about the status of a purchase order, invoice or payment. When a vendor record does not have an email address or phone …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressDiNapoli: Tax Cap Remains at Two Percent for 2020
… DiNapoli said. “Local officials should remain vigilant when crafting their budgets.” The tax cap, which first … in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, including a …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020Pembroke Central School District - Investment Program (2023M-130)
… at two financial institutions, which had an average of $13.4 million available for investing. Had officials … program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to … program - legality, safety, liquidity and yield - when investing available funds. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130State Agencies Bulletin No. 2022
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2022-23 budget, OSC would like to provide notice of the possible impact to paycheck distribution and release … of State government. Due to the Administration paycheck date of Wednesday, April 13, 2022, this passage must occur by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecks