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Saranac Central School District – Investment Program (2023M-89)
… – pdf] Audit Objective Determine whether Saranac Central School District (District) officials developed and managed a … chose not to respond. … Determine whether Saranac Central School District District officials developed and managed a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Worcester Central School District - Fund Balance Management (2022M-75)
… fund balance exceeded the 4 percent statutory limit in each of the last five fiscal years by $490,000 to $1.8 … Real property tax levies were higher than necessary, in part, because surplus fund balance in excess of the statutory limit was maintained. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Bemus Point Central School District - Financial Management (2019M-216)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and … overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and annually appropriated an …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Bellmore Union Free School District – Financial Condition (2016M-276)
… years, the District’s reported unrestricted fund balance at year-end exceeded the statutory limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Enforcement of Commission Orders and Other Agreements
… Objective To determine whether the Public Service Commission (Commission) monitors utilities’ … enforcement power to hold utilities accountable when the terms and conditions of those agreements are not met, including applying monetary …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsCompliance With Special Education Requirements – Evaluations
… all students initially referred for evaluations during the school year ended June 30, 2017. About the Program The … Education Act (IDEA) ensures that a free appropriate public education is made available to eligible children* with … City Department of Education (DOE) – the nation’s largest school system – serves approximately 1.1 million students at …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsOpinion 88-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A county may determine that appropriate refreshments served to …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Broome County – Financial Condition (2017M-187)
… of Audit The purpose of our audit was to examine the County’s financial condition for the period January 1, 2016 through February 23, 2017. Background Broome County, located in the central southern portion of upstate …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Allegany-Limestone Central School District - Financial Management (2018M-129)
… the debt and capital reserves … AlleganyLimestone Central School District Financial Management 2018M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Village of Atlantic Beach - Payroll (2018M-254)
… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… of Audit The purpose of our audit was to examine the school lunch fund’s financial condition for the period July 1, 2014 through February 25, 2016. Background The Hamilton Central School District is located in the Village of Hamilton and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionVillage of Corinth – Investment Program (2023M-146)
… legally permissible investment options, the Village may have earned an additional $148,755 in interest earnings. … liquidity and yield. Prepare monthly cash flow forecasts to estimate available funds for investment, monitor … and have initiated, or indicated they planned to initiate corrective action. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146DiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… New York City is projecting a $3.4 billion surplus for city fiscal … because of better-than-projected revenues from income and corporate taxes, debt service savings from lower interest …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingNYC Construction Noise Complaints Soar
… data in from the city’s 311 system, created to provide the public with access to city government services and … For access to state and local government spending, public authority financial data and information on 130,000 …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soarPublic Welfare – 2021 Financial Condition Report
… Assistance, children living apart from adult relatives and certain other individuals. SNA is largely funded by the State and the counties, while FA is funded by the federal … prior year. … Provides information on public assistance and and the States Supplemental Nutrition Assistance Program …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-welfare2013 Year End Report
… Background The Board administered four sole custody funds in 2013 – the Uninsured Employers Fund, the Special Fund for … Benefits, the Second Injury Fund and the Fund for Reopened Cases. The Board processes all payments from the Uninsured … under the Law. Payments from the Fund for Reopened Cases are processed by both the Board (compensation payments) …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportVillage of Mount Morris – Justice Court (2013M-152)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity … The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village of Mount …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Public Health – 2021 Financial Condition Report
… (8.0 percent) to nearly 963,000 in SFY 2021-22. In 2015, New York State joined Minnesota to become the only states in the nation to establish a Basic Health Program, a new low-cost health insurance option authorized by the … Act (ACA) and largely funded by the federal government. In New York, the program is known as the Essential Plan. It is …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthOpinion 90-44
… in notice of budget hearing as excluding fringe benefits) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (salary … board of trustees which must be published in the notice of public hearing on the tentative budget refers only to the … is in response to your inquiry concerning the notice of public hearing with respect to the tentative budget of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Homeless Outreach Program at the Metro-North Railroad
… services contract and whether Metro-North has met its goal in assisting homeless clients to appropriate shelters off … – Metro-North is the second busiest commuter railroad in the United States. As of December 2017, Metro-North had … (not including Grand Central Terminal) distributed in seven counties in New York State (Bronx, Dutchess, New …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroad