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Town of Coldspring – Town Clerk Operations (2013M-137)
… operations and financial practices of the Clerk’s office for the period January 1, 2010, through March 26, 2013. … four councilpersons. The Town’s budgeted appropriations for 2013 total $515,226. Key Findings The Clerk did not issue press-numbered duplicate receipts for cash collected, accurately record all transactions, remit …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… audit was to examine and evaluate the Library’s processes for recording, securing and depositing over-the-counter cash receipts for the period January 1, 2014 through April 27, 2015. … nine-member Board of Trustees. Budgeted appropriations for 2015 total approximately $900,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102City of Olean – Budget Review (B1-15-2)
… and expenditure projections in the City’s proposed 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/city/2015/03/13/city-olean-budget-review-b1-15-2Wyoming Central School District – Financial Management (2016M-67)
… review the District’s management of financial activities for the period July 1, 2012 through January 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $5 million. … $4,000, and District officials routinely levied taxes for expenditures which could have been paid for with reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Odessa-Montour Central School District – Financial Condition (2016M-71)
… July 1, 2012 through February 2, 2016. Background The Odessa-Montour Central School District is located in the Towns of … the statutory limit. The District does not have a policy or formal plan for its six reserves. The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Oakfield-Alabama Central School District – Budgeting (2016M-172)
… audit was to evaluate the District’s budgeting practices for the period July 1, 2011 through April 4, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $18.5 million. Key Findings For fiscal years 2011-12 through 2014-15, the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Moravia Central School District – Cafeteria Operations (2016M-4)
… to determine if cafeteria operations were properly managed for the period July 1, 2014 through October 15, 2015. … Board of Education. Budgeted school lunch appropriations for the 2015-16 fiscal year were $588,000. Key Findings … completing a cost-per-meal analysis and exploring methods for increasing revenues and potentially decreasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Lyncourt Union Free School District – Financial Condition (2016M-62)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.9 million. Key Findings The Board adopted budgets for the three-year period that appropriated a total of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Village of Morris – Fund Balance (2017M-58)
… was to evaluate the Village’s fund balance management for the period June 1, 2015 through February 1, 2017. … Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 and $153,000, respectively. Key … Use general and water surplus funds as a financing source for funding one-time expenditures, funding needed reserves …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… was to assess the School District’s financial condition for the period July 1, 2010 through June 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year were $13.9 million. Key Findings … if necessary, to identify the use of other funding sources for District operations if these moneys are no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… the Authority’s electronic data and computer resources for the period April 1, 2013 through July 25, 2016. … of Tonawanda in Erie County and provides low-rent housing for qualified individuals. The Authority, which manages one … a seven-member Board of Directors. Operating expenditures for the 2015-16 fiscal year totaled approximately $1.1 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyFonda-Fultonville Central School District – Payroll (2015M-118)
… of our audit was to examine the District’s payroll process for the period July 1, 2013 through January 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $24.9 … payroll discrepancies before the payrolls are submitted for certification. Review the direct deposit upload document …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… audit was to examine the District’s financial management for the period July 1, 2011 through June 30, 2013. Background … elected members. The District’s general fund expenditures for fiscal year 2012-13 were approximately $24.9 million. Key … used $2.5 million (24 percent) of unexpended surplus funds for District operations. The consistent overestimation of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… technology (IT) controls and multiyear planning for the period January 1, 2016 through March 24, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $3.37 million. Key Findings The … and capital plan to establish long-term objectives for funding long-term needs. Update the fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… companies that provide emergency services to the Town for the period January 1, 2015 through September 30, 2016. … its fire protection district and with an ambulance company for basic life support ambulance services. The Town’s budgeted appropriations for 2016 totaled approximately $4.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Town of Argyle – Town Clerk and Budgeting (2012M-231)
… to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of Argyle. The … Town Supervisor and four Board members – governs the Town. In 2011, the Town had operating expenses of approximately … $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit funds to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… the internal controls over collections and disbursements for the period April 1, 2015 through August 31, 2016. … Volunteer Fire Company provides fire protection services for the Town of Chester, Warren County. The Company is … by a five-member Board, elected by Company members. For the 2015-16 fiscal year, the Company’s revenues totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mDiNapoli Statement on Legislation Restoring Contract Review Authority
… money is also a deterrent to those who might try to game the system. “I want to thank State Senator Elijah …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityPayroll Improvement Project Bulletin No. PIP-005
… Navigation Crosswalk provides a side by side list of 9.1 vs. 9.2 navigations. Pay Serv 9.2 navigation for common pages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92DiNapoli: Local Sales Tax Collections Up 2.3% in October
… DiNapoli. Overall, local collections totaled $1.84 billion for the month, up $41 million year over year. “October growth … volatility in sales tax collections warrants caution for local governments as they finalize their budgets for next year.” In October: New York City’s collections …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-october