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Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… The Quogue Union Free School District is located in the Town of Southampton, in Suffolk County. The District … members. Actual expenditures for the 2011-12 fiscal year were $6,641,760 and $6,176,464 for the 2012-13 fiscal year. Key Findings District officials have consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsKing Center Charter School – Purchasing (2013M-215)
… Background The King Center Charter School was established in 2000 as the first charter school to open in the City of Buffalo. The School is governed by a Board of … any amendments or change orders and document such action in the minutes of its proceedings. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Attica Central School District – Financial Management (2016M-127)
… is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Shelter Island Union Free School District –Financial Condition (2014M-132)
… The Shelter Island Union Free School District is located in the Town of Shelter Island in Suffolk County. The District is governed by the Board of Education which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Lackawanna City School District – Financial Condition (2014M-119)
… Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the … its unexpended surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints forcing the District to rely on …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hamburg Central School District – Capital Project (2014M-129)
Hamburg Central School District Capital Project 2014M129
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129DiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… District Attorney Mary Rain and the New York State Police for their work on this case.” “By working with the town of … According to DiNapoli’s audit, Guyette recorded receipts for $115,045 in the Justice Court’s computerized database, … of the State Comptroller, Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Background The Almond Volunteer Fire Department is located in the Village of Almond in Allegany and Steuben Counties. The Department, consisting … Take action to recover the missing funds identified in this report. Develop and include internal controls in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Watervliet City School District – Payroll and Claims Processing (2013M-4)
… the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The … operating expenditures totaled approximately $23 million for the general fund, $1.76 million for special aid fund, and $780,000 for cafeteria fund. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4DiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… percent in the Mohawk Valley to 9.8 percent in the Finger Lakes. New York City’s collections decreased by 4.5 percent, … during the first quarter (January – March) of 2021. Table Monthly Local Sales Tax Collections by Region (for detailed monthly breakdown) Find out how your government money is …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsOpinion 91-22
… company within a fire department). June 17, 1991 Joseph Frank, Esq., Attorney at Law Hicksville Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Controls Over Cash Advance Accounts
… Purpose To determine whether the Workers' Compensation Board (WCB) has adequate controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate … To determine whether the Workers Compensation Board WCB has adequate controls over …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsHealth Sciences Charter School – Procurement (2013M-211)
… Background The Health Sciences Charter School is located in the City of Buffalo and is governed by a Board of … procedure documentation and inconsistencies were found in the purchasing practices/competitive bid process outlined in the School’s charter agreement and the procurement policy. …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Emergency Service Communication Surcharges (2017-MS-4)
… 2016. Background To fund E911 systems, most counties are authorized to impose surcharges on wireless and landline … revenues, while the Department of Emergency Services, 911 centers or Police Departments are responsible for E911 …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Hancock Central School District – Financial Condition (2013M-187)
… Background The Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of … 2010-11, these budgeting practices generated $2.76 million in operating surpluses, which caused the accumulated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of … recovery plan. The Treasurer has administrative rights in the financial software that allow access to all aspects of … an audit committee and enumerate its responsibilities in a charter. Ensure the internal audit function is performed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andDiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… decline reinforces the need for significant aid from the federal government as COVID-19 infection rates … sales tax collections were down across the board, ranging from a decline of 3.6 percent in the Capital District to a … Southern Tier. All but five counties saw declines, ranging from 0.6 percent in Wayne to 26.4 percent in Cayuga. New York …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… in the North Country to a drop of 13.5 percent in the Finger Lakes. DiNapoli reported last month that local sales …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberOpinion 92-8
… ask whether Local Finance Law, §165.00 prohibits a city from depositing with the State the proceeds of bonds and … aid and provides that the State's share shall be payable from appropriations made to the State Department of … street and highway projects. The repayment is made from the proceeds of obligations issued by the New York State …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Churchill School and Center – Compliance With the Reimbursable Cost Manual
… the expenses reported on their annual CFRs. To be eligible for reimbursement, reported expenses must comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manual