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Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… written policies and procedures to ensure that the fuel supply is periodically measured and that adequate fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryBrighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… Background The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of the … in writing. … Brighter Choice Charter Middle School for Girls Financial Operations 2014M301 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… pdf] Audit Objective Determine whether Chateaugay Central School District (District) officials claimed State aid for nonresident homeless students. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidVillage of Madison - Collections (2023M-160)
… the Village of Madison (Village) Clerk-Treasurer recorded and deposited all collections accurately and timely. Key … of Trustees (Board) did not establish adequate controls for collections. The Clerk-Treasurer did not make timely deposits for 247 collections totaling $120,743 and did not record 27 …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Niagara Falls City School District – Fuel Accountability (2015M-178)
… 31, 2015; ensure that future transportation contracts do not include provisions which allow contractors to use fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178East Moriches Union Free School District -- Budget Review (B7-16-3)
… Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… reserve funds by almost $30.5 million and did not have documentation establishing two reserves. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… were obtained for capital project (Project) change orders. Key Findings The Board and District officials did not ensure that all Project change orders were submitted as required to the New York State … for all unapproved work . For the 151 change orders reviewed totaling about $3 . 8 million: 122 (81 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersChestertown Fire District – Claims Processing (2016M-387)
… the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… properly awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 … and separate from the Town of Ballston, in Saratoga County. The District is governed by an elected five-member … credit in 2015 and contact the District’s attorney and Administrator to recover the associated $2,100 of defined …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditTown of Beekman – Misappropriation of Cash Receipts (2015M-41)
… evaluate internal controls over the Town’s cash receipts for the period January 1, 2013 through July 31, 2014. … governed by an elected five-member Town Board, is located in Dutchess County and has a population of approximately 15,000. In February 2015, the former Town Comptroller pleaded guilty …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. … The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and emergency rescue services to residents in the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationII.4 Overview – II. New York State Financial Accounting
… Finance Law also requires the financial plan be presented for informational purposes on a GAAP basis. The GAAP-basis plans model, to the extent practicable, the accounting principles …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewXVIII.1 Capital Projects – XVIII. Capital Projects
… System (SFS), State agencies, and public authorities on an enterprise-wide initiative called the Project Costing … related to the PCIP. The PCIP went into production on October 1, 2022, and includes a population (i.e., … PCIP Supplemental Guidance to E-1196 . *Note: If users have previously opened the above guidance documents via the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipFederal Receipts – Federal Funding and New York
… the last significant portion of pandemic assistance in SFY 2026; as of the FY 2026 NYS Executive Budget Financial Plan, the State is … to receive almost $93.1 billion in federal funding in SFY 2026. Federal Receipts Received by New York State, SFYs 2005 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsIntroduction – Federal Funding and New York
… “New Yorkers rely on federal funding for everything from paving the highways they drive on to work to bolstering the schools their children attend to helping to put food on their tables. Understanding how New Yorkers are impacted …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… | 2002 [pdf] | 2001 and 2000 [pdf] … Find Information on Real Property Tax Levies Taxable Full Value and Full Value …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesState Agencies Bulletin No. 2207
… the April 2022 Retroactive 2.00% Lifeguard Salary Increase and the April 2023 Retroactive 3.00% Lifeguard Salary … Agreement between the State of New York and UUP, provides for an April 2022 retroactive 2.00% salary increase and an April 2023 retroactive 3.00% salary increase for employees in BU68 positions with a lifeguard title. In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-april-2022-retroactive-200-salary-increase-and-april-2023-retroactiveComptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… Holocaust Memorial and Tolerance Center in Glen Cove on September 9 to present a two-volume study on what happened to synagogues in Germany during the events … The book, titled “Pogrom Night 1938,” was presented on behalf of Malcolm Hoenlein, executive vice president of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… when procuring goods and services. The District did not have contracts with all vendors. The District did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375