Search
Clarence Central School District – Financial Condition (2016M-128)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $75 million. Key Findings Despite … to increase the tax levy by approximately 3 percent each year. The District’s practice of annually appropriating fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Franklinville Central School District – Financial Management (2017M-49)
… General fund appropriations for the 2016-17 fiscal year total $18.2 million. Key Findings The District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49East Moriches Union Free School District -- Budget Review (B17-7-4)
… independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The East Moriches … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Finding We found …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and Washington Counties. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… Key Finding District officials have not performed a cost-per-meal analysis or an analysis of their meals per labor hour (MPLH) that would have allowed them to … and identify potential areas where they could cut costs or enhance revenues. Key Recommendation Complete a cost-per-meal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionOppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… 30, 2012. Background The Oppenheim-Ephratah Central School District (District) is located in the Towns of … OppenheimEphratah Central School District Business Office Operations 2013M70 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsGreene Central School District – Financial Condition (2016M-17)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… the District’s payroll procedures and reserve funds for the period July 1, 2014 through March 23, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … the Board periodically assessed four of the six reserves for necessity. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242State Agencies Bulletin No. 1164
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive adjustment. … at any time since 04/01/09 with Dues (Code 491) or Agency Shop Fee (Code 495) Effective Date(s) Paychecks dated June … the biweekly deduction for Dues (Code 491) and Agency Shop Fee (Code 495). In addition, OSC will process a file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationSomers Central School District – Fixed Assets (2016M-74)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $87 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Partial Lump Sum Payment – Special 20- and 25-Year Plans
… you retire. The percentages available to you are based on the number of years you have been eligible to retire. If … your cost-of-living adjustment (COLA) will be based on the amount of your reduced pension benefit. For more …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentSeaford Union Free School District – Extra-Classroom Activities (2016M-291)
… The Seaford Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates four schools … School store deposits during 2015-16 were not made in a timely manner, with the time between collection and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… Union Free School District’s (District) health insurance buyout program is cost-effective. Key Findings Although the District’s health insurance buyout program is generally cost-effective, the … unions and individuals to exclude eligibility for health insurance buyouts to employees covered by the District’s same …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsVillage of Medina – Ambulance Service Billings (2014M-326)
… Purpose of Audit The purpose of our audit was to review ambulance service billing procedures for the period January … million. Key Findings The Board did not adequately monitor ambulance billings and amounts collected and did not have sufficient procedures in place to enforce unpaid ambulance bills. The Board allowed a third party to collect …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-3262022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a fireside chat with … Director People for the American Way About Black History Month The first Black History Month was celebrated in 1976 at the nation’s bicentennial, … Comptroller DiNapoli hosts his annual Black History Month Celebration …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationGloversville Housing Authority – Selected Financial Operations (2015M-257)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over tenant rents … processing for the period October 1, 2013 through June 30, 2015. Background The Gloversville Housing Authority is …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Archived Data and Publications
… being maintained for historical reference purposes only. Archived Data for Local Governments: Munis in Stress: 2012 , … , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Archived Data for School Districts: Schools in Stress: 2013 , … , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 , 2024 Archived Publications …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsSaratoga Springs Public Library – Claims Processing (2014M-351)
… claims processing for the period July 1, 2013 through June 30, 2014. Background The Saratoga Springs Public Library is a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… of our audit was to review selected financial activities for the period January 1, 2011, through October 19, 2012. … of health insurance premiums that retirees must pay for their continuing health insurance coverage, we were … additional oversight such as ensuring cancelled checks are for authorized purposes. Define the rate or percentage of …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Jericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and … Board of Commissioners, comprising a Chairman, Secretary and Treasurer, governs the District. The District’s …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395