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Utica City School District - Payroll (2018M-175)
Determine whether the Board and District officials ensure that compensation payments for employees are accurate properly approved and supported
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
OppenheimEphratahSt Johnsville Central School District Financial Management and Fuel Inventory 2017M240
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialNew York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices … approximately $1.4 million in fund balance annually, which was not needed to fund operations due to operating surpluses, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Bradford Central School District – Financial Management (2016M-253)
… Background The Bradford Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of Orange and Tyrone in Schuyler County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Town of Somers – Justice Court (2013M-198)
Town of Somers Justice Court 2013M198
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Town of Richmondville – Administration of Grant Moneys (2013M-374)
… turned off due to failure to pay. The facility, which is owned by the developer, is currently facing foreclosure. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Opinion 93-4
… on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (when two-thirds vote required) -- Referendum … be authorized by a two-thirds vote of the town board and is neither subject to mandatory referendum nor is the town … its own motion. You ask whether a town board may adopt a bond resolution for the purpose of financing a tax certiorari …
https://www.osc.ny.gov/legal-opinions/opinion-93-4State Comptroller DiNapoli Releases School Audits
… by a total of $36.5 million from July 1, 2012 through June 30, 2015, an average of more than $12.1 million per … The district also maintained five reserve funds with balances totaling $35.6 million as of June 30, 2015, four of … to verify that funds were deposited into a district bank account. Whitney Point Central School District – …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 2043
… Purpose The purpose of this bulletin is to notify agencies of a new prior year NYSTRS arrears … code, reporting for the new code and provide instructions to enter employee arrears. Affected Employees Employees … who owe NYSTRS arrears associated with a school year prior to the current school year (7/1-6/30) are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersOversight of Afterschool and Summer Youth Employment Contracts
… To determine whether the New York City Department of Youth & Community Development (Department) effectively … 2018. About the Program The Department sponsors a network of community-based programs intended to help alleviate the effects of poverty and to provide opportunities for New York City …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsLetchworth Central School District – Financial Management (2013M-332)
… audit was to examine the District’s financial management for the period July 1, 2011 through October 2, 2013. … The Letchworth Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, … Warsaw and Wethersfield in Wyoming County. The District is governed by an elected nine-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Opinion 2000-18
… FIRE PROTECTION AND PREVENTION -- Villages (authority to transfer responsibility for service award program to joint … -- Fire Department and Fire Protection (authority to transfer responsibility for service award program to joint fire district) -- Powers and Duties (authority to transfer responsibility for service award program to joint …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Fire Company is a not-for-profit corporation located in the Town of Queensbury, Warren County. The Company … services to the Town’s northern area and is governed by a seven member Board. During 2013, revenues totaled … The Board does not approve purchases less than $1,000 made by committees. Not all disbursements were supported by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overComptroller DiNapoli Releases School Audits
… http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsTown of Huntington – Payroll and Legal Services (2013M-28)
… 2011, to May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a population of … for overtime that may not be necessary because overtime is not pre-approved and actual overtime hours are not … employees to maintain leave accrual balances that were much higher than those permitted by contract bargaining …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Opinion 95-22
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (use of tax moneys to purchase exercise equipment) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's … Benevolent Association may not expend foreign fire insurance tax moneys to purchase exercise equipment for use …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Economic and Demographic Trends – 2021 Financial Condition Report
… in the State experienced job losses. The hardest hit was the leisure and hospitality sector, losing over one-third … Bureau of Economic Analysis. New York State’s real GDP was just over $1.4 trillion, 7.6 percent of the U.S. total. …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… was to determine whether District officials established a sufficient segregation of duties or compensating controls … Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Harpursville Central School District - Financial Condition (2018M-120)
… 1, 2016 – April 24, 2018 We extended our audit period back to July 1, 2013 to analyze financial trends. Audit Objective Determine … through 2015-16, the District adopted budgets that planned to use $1.6 million of general fund balance and certain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Cuba-Rushford Central School District – Financial Management (2015M-125)
… Purpose of Audit The purpose of our audit was to evaluate the District’s management of financial activities for the period July 1, 2011 through …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125