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Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)

… Cayuga County. The District, which operates seven schools with approximately 3,800 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-foster

Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)

… to other reserves established and maintained in compliance with statutory directives. … Orleans Niagara Board of …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016m

Red Hook Central School District – Financial Management (2016M-105)

… Columbia County. The District, which operates four schools with approximately 1,900 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105

North Syracuse Central School District – Payroll Access and Certification (2016M-178)

… of our audit was to evaluate the District’s controls over payroll user access and payroll certifications for the period July 1, 2014 through …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certification

Vestal Central School District – Financial Condition (2014M-08)

… Purpose of Audit The purpose of our audit was to assess whether the … July 1, 2012 through October 17, 2013. Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga County. The District is governed by …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08

Child and Dependent Care Credit

… specific information about the contents of these files with the Department, including the existence and dollar …

https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-credit

Chateaugay Central School District – Leave Accruals (2016M-149)

… in Clinton County. The District, which operates one school with approximately 550 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149

Controls Over Cash Advance Accounts

… the agency. SED was authorized to have 3 advance accounts with a total value of $300,000 as of March 31, 2012. Key …

https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accounts

Trumansburg Central School District – School Lunch Operations (2015M-171)

… for the 2014-15 fiscal year are $514,510, funded primarily with federal and State aid and revenue from the sale of food …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171

Liberty Central School District – Budget Review (B4-14-6)

… to other funds. The District’s proposed budget complies with the property tax levy limit set by statute. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6

Letchworth 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-332

LaFargeville Central School District – Financial Condition (2016M-216)

… Jefferson County. The District, which operates one school with approximately 560 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216

Otego-Unadilla Central School District – Financial Condition (2013M-84)

… appropriate transparency through the budget process with public disclosure. Such uses could include, but are not …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84

Horseheads Central School District – Financial Condition (2016M-138)

… County. The District, which operates seven schools with approximately 4,000 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138

Long Lake Central School District – Payroll (2016M-90)

… Hamilton County. The District, which operates one school with approximately 60 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90

Buffalo City School District – Special Education and Grant Administration (2017M-73)

… of costs to claim Excess Cost Aid. Key Recommendations Bill school districts of residence for nonresident students …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administration

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … was sentenced in February 2024.He paid full restitution of nearly $11,000 and was barred from seeking public office …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year

… in New York state increased by 1.6% in February compared to the same month in 2023, according to data released today by State Comptroller Thomas P. … sales tax collections are from the cash distributions made to counties and tax-imposing cities by the state Department …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-year