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Lackawanna City School District – Financial Condition (2014M-119)
… through March 31, 2014. Background The Lackawanna City School District is located in the City of Lackawanna, Erie … Lackawanna City School District Financial Condition 2014M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… appointed its President, in place of the Treasurer, as the sole signatory on District checks under $5,000, with its Vice … Board President to sign District checks as the primary and sole signatory. Develop a formal, written disaster recovery …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingWaverly Central School District – Financial Condition (2013M-148)
… 26, 2013. Background The Waverly Central School District is located in Tioga and Chemung Counties. The District is … The District’s budgeted expenditures for the 2012-13 fiscal year were $28 million. Key Findings The Board and … intentionally continue to collect taxes in excess of what is necessary for financing current operations in an …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Wainscott Common School District – Financial Condition (2013M-268)
… used less than $1.9 million of the appropriated fund balance during this period. As a result, the District accumulated unexpended surplus fund balance equivalent to 68 percent of the ensuing years’ … operational needs or the use of unexpended surplus fund balance in a manner that benefits the District taxpayers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Lyndonville Central School District – Financial Condition (2016M-143)
… Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and … The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationKing Center Charter School – Purchasing (2013M-215)
… Purpose of Audit The purpose of our audit was to examine the School’s purchasing process for the period … School was established in 2000 as the first charter school to open in the City of Buffalo. The School is governed by a … approved by the Board and there is no evidence that change orders totaling approximately $63,000 were approved by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s internal controls over financial operations for the period January 1, 2011, to September 30, 2012. Background …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… Thomas P. DiNapoli today announced that financial information for more than 500 state and local public … go-to source for comprehensive, user-friendly financial information for state and local governments.” In December, … detailed revenue, spending, debt and property tax cap information for 3,100 local governments, going back as far as …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Claryville Fire District , Town of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal … P DiNapoli today announced his office completed audits of the Claryville Fire District Town of Niskayuna Town of …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… 2012 through February 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County … Village of Red Creek Board Oversight of the ClerkTreasurer and Water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… through the budget process with public disclosure. Review all reserves and determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalComptroller DiNapoli Releases School Audits
… Central School District , Greenburgh Eleven Union Free School District , Niagara Falls City School District and the Rocky Point Union Free School District . “In an era of limited resources and … is below the industry averages. Greenburgh Eleven Union Free School District – Financial Condition (Westchester …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing practices, … January 1, 2011, to July 9, 2012. Background The City of Middletown City is located in Orange County and has a … City of Middletown Selected Financial Operations and Information …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56DiNapoli: Local Sales Tax Collections Grew by 14% in October
… York state increased by 14.1% in October compared to the same month in 2021, according to an analysis released today … totaled $1.75 billion, up $217 million compared to the same time last year. “October’s sales tax collections saw the … New York state increased by 141 in October compared to the same month in 2021 according to an analysis released today by …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-local-sales-tax-collections-grew-14-octoberTown of Rensselaerville – Financial Operations (2012M-168)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2011, through April 30, 2012. Background The Town of Rensselaerville is located in Albany County and has a … Town of Rensselaerville Financial Operations 2012M168 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… internal controls over selected financial operations for the period June 1, 2010, to October 31, 2011. Background … an elected Mayor. The Village’s budgeted appropriations for the 2011-12 fiscal year were approximately $8.3 million. … State Department of Motor Vehicle (DMV) Scofflaw Program for addressing unpaid violations. By participating, the …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Submitting Final Payment and Service Information – When Employees Retire
… accurate and timely pension benefit, you must submit final payment and service information to NYSLRS. We need this … on or after January 21, 2026, you must submit final payment and service information using the Accrued Payments … form which allows you to electronically submit final payment and service information quickly and easily. It will …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-payment-and-service-informationDiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… some local governments can rely on available reserve funds to bridge the gap, others may need to take a hard look …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… in any consistent manner - repair, maintenance, usage, or fuel records for its fleet. Key Recommendations Properly … with each vehicle including maintenance, repairs and fuel usage. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199