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Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… bills are prepared and submitted to school districts of origin in a timely manner. Bill or rebill the appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterOrleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… to other reserves established and maintained in compliance with statutory directives. …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… employees $15,000 for the use of personal vehicles to commute from home to work, which was not provided for in a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedLong Lake Central School District – Payroll (2016M-90)
… 1, 2014 through November 30, 2015. Background The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton County. The District, which operates one … Long Lake Central School District Payroll 2016M90 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Chateaugay Central School District – Leave Accruals (2016M-149)
… The Chateaugay Central School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Background The Norwich City School District is located in Chenango County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsLiberty Central School District – Budget Review (B4-14-6)
… the accumulated deficit in the District’s general and food service funds as of June 30, 2002. Local Finance Law … of our review, except for certain matters related to the food service fund, we found that the significant revenue and … prepared a projection of year-end fund balance for the food service fund while also improving the overall solvency …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Letchworth Central School District – Financial Management (2013M-332)
… Review reserves and transfer excess balances in compliance with statutory requirements. Develop a plan for the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Village of Walton – Bio-Digester Capital Plan (2016M-378)
… Purpose of Audit The purpose of our audit was to determine if Village officials adequately planned for the wastewater treatment facility’s bio-digester capital project for the period June 1, 2015 through August 16, 2016. Background … Village of Walton BioDigester Capital Plan 2016M378 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Campbell-Savona Central School District – Financial Condition (2015M-42)
… seven-member Board of Education, operates two schools with approximately 890 students. Budgeted general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Elwood Union Free School District – Electronic Transfers (2014M-133)
… transactions. The District did not have a written confirmation for 47 of 98 transfers processed, totaling $12.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Village of Suffern – Budget Review (B8-15-13)
… The Village of Suffern, located in Rockland County, has adopted a budget for fiscal year 2015-16 of approximately … $17.9 million. Key Findings Significant revenue and expenditure projections in the adopted budget are … in the general fund, $1.2 million in the water fund and $1.7 million in the sewer fund. Projected financial …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Village of Endicott – Budget Review (B4-15-11)
… expenditure projections in the Village's tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting and financial oversight … policies and procedures or a long-term financial plan to govern the budgeting process or the appropriate level of fund balance to maintain in each fund. The Board adopted unrealistic …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Milford – Financial Condition (2013M-355)
… August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an elected Town Board … fund to finance operations for the part-town highway fund in 2013. This interfund advance inappropriately crossed the … and capital plan, nor did it have any other mechanism in place to adequately address the Town’s long-term …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Town of Benson – Financial Condition (2013M-77)
… to stabilize the Town’s financial status and reverse the trend of financial decline. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77DiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… homes,” said DiNapoli. “The audit released last year by my office exposed the devastating extent to which residents … were not adequately protected. Now, a year later, my office is initiating a follow-up review of the Department …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresDiNapoli: Local Sales Tax Collections Up Slightly in May
… Thomas P. DiNapoli. This is the third consecutive month in 2023 of less than 2% growth. Overall, local collections … especially important in this uncertain economy.” For May 2023 compared with May 2022: New York City’s collections … reflects reported sales by vendors. The next quarterly numbers (for April to June) will be available in July. Table …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayLocal Sales Tax Collections Increased by 3% in July Compared to Last Year
… to growth rates from before the pandemic,” DiNapoli said. “This may be slower than some local officials anticipated …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearDiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… Local sales tax collections in New York state increased by 2.5% in October compared to the same month in 2022, according to an analysis released today by State Comptroller Thomas P. DiNapoli. Overall, local … Local sales tax collections in New York state increased by 25 in October compared to the same month …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-year