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Holland 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)
… audit was to examine the District’s financial activities for the period July 1, 2012 through October 8, 2013. … with approximately 1,200 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $33 … reserve fund balances were in excess of the amounts needed for authorized purposes. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Schenevus Central School District – Budgeting (2014M-123)
… of Education and operates one school with approximately 365 students. Budgeted appropriations for the 2013-14 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… School District, located in the towns of Brookhaven, Riverhead and Southampton in Suffolk County, is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userFabius-Pompey Central School District – Budget Review (B3-14-5)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are … reasonable. Background The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling … $1.5 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Town of Ithaca – Information Technology (2017M-52)
… does not address password security, wireless security, mobile computing and storage devices or online banking. Town … IT policy to address password security, wireless security, mobile computing and storage devices and online banking. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… the contract with the vendor who processes Department registration fees and ensure the approval is included in the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81State Agencies Bulletin No. 1150
… Carpool 2.87 2.99 McCarty Avenue Lot Carpool 2.87 2.99 100 Broadway Lot Carpool 2.87 2.99 Note: All figures include 8% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1150-automatic-rate-change-ogs-parkingDiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire … with state law, DiNapoli’s office calculated the 2026 inflation factor at 2.64% for those local governments …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Clymer Central School District – Financial Management (2016M-187)
… financial management practices for the period July 1, 2012 through April 1, 2016. Background The Clymer Central … fund balance exceeded the statutory limit for the 2012-13 through 2014-15 fiscal years. Two of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187New Lebanon Central School District – Financial Condition (2015M-222)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations and … Orange County, and provides high school education to approximately 60 students. The School is governed by a … financial records and reports are prepared and presented to the Board and establish policies and procedures that …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsCattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCamden Central School District – Financial Condition (2016M-51)
Camden Central School District Financial Condition 2016M51
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… 1, 2014 through November 9, 2015. Background The Delaware Academy Central School District at Delhi is located in the … Delaware Academy Central School District at Delhi Fund Balances 2016M36 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
Village of Woodsburgh Claims Processing and Information Technology 2015M12
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Medina – Ambulance Service Billings (2014M-326)
… The purpose of our audit was to review ambulance service billing procedures for the period January 1, 2011 through … types indicated by the patient care records and the billing rates did not agree or the billing agent’s records did not indicate the rate charged for …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Village of Cohocton – Cash Receipts (2015M-63)
… the general ledger control accounts to the individual tax payer/customer accounts. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Cambria Housing Authority – Financial Management (2015M-316)
… 1, 2014 through August 24, 2015. Background The Cambria Housing Authority is located in the Town of Cambria in … Cambria Housing Authority Financial Management 2015M316 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… internal controls over tenant rents and claims processing for the period October 1, 2013 through June 30, 2015. … Background The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, … Board of Commissioners. The Authority’s operating budget for the 2014-15 fiscal year totaled approximately $2.5 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257