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Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… the legal limit of 4 percent. District officials did not have proper documentation for establishing and using two of … realistically reflect the District’s operating needs based on historical trends or other identified analyses, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mOneonta City School District –Financial Condition (2013M-165)
… $33.2 million. Key Finding District officials have taken appropriate action to manage the District’s … decrease) and revenues, other than real property taxes, have also declined approximately $1.3 million (48 percent). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Lyncourt Union Free School District – Financial Condition (2016M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 through September 30, 2015. Background The Lyncourt Union Free School District is located in the Town of Salina, Onondaga …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… extra-classroom activity funds were properly accounted for during the period July 1, 2014 through June 13, 2016. Background The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomFreeport Union Free School District – Financial Condition (2016M-300)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through April 30, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $167 … an average of $8.7 million each year to finance operations for the 2013-14 through 2015-16 fiscal years but did not use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Odessa-Montour Central School District – Financial Condition (2016M-71)
… exceeded the statutory limit. The District does not have a policy or formal plan for its six reserves. The … budgets that represent the District’s actual needs, based on available current information and historical data. Reduce … to estimate the future costs of ongoing services based on past trends and the Board’s priorities and goals. … …
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)
… of Audit The purpose of our audit was to evaluate the District’s budgeting practices for the period July 1, 2011 through April 4, 2016. Background The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Village of Canaseraga – Claims Audit (2023M-48)
… audited and approved before payment. Key Findings Although the 300 claims reviewed were for appropriate Village … or properly audited and approved before payment. As a result, there was an increased risk that improper or … were paid without evidence of being audited or reviewed by the Village Board (Board). 64 claims totaling …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… was to assess the adequacy of the Treasurer’s records and reports and evaluate the internal controls over collections and disbursements for the period April 1, 2015 through August 31, 2016. … Maintain and report accurate, complete and up-to-date accounting records. Perform monthly bank reconciliations for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mDiNapoli: Local Sales Tax Collections Nearly Flat in July
… Local sales tax collections in New York state increased by 0.2% in July compared to July … the cash distributions made to counties and tax-imposing cities by the state Department of Taxation and Finance. The …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyVillage of Penn Yan – Procurement (2024M-152)
… ensured Water Treatment Plant (WTP) procurements were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village … the Chief Water Operator procured all goods and services in accordance with Village policy. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Fiscal Stress Monitoring System Statistics
… facing. This early warning system provides local officials and taxpayers with timely and objective information they can … Fiscal Year 2023 Results , highlights the results for counties, cities, towns and villages that reported for fiscal year 2023. This report also includes trend …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsTown of Ashland – Long-Term Planning (2024M-114)
… complete report – pdf] Audit Objective Determine whether Town of Ashland (Town) officials established multiyear capital and financial plans. Key Findings Town officials …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… controls or develop written policies and procedures for these duties. As a result, we determined that District … potentially: Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate and … Key Recommendations Ensure employees are paid only for hours worked and leave time to which they are entitled. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96DiNapoli: 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 … $33 million, compared to the same time last year. County and city collections in the rest of the state totaled $884 …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberTown of Saugerties – Claims Auditing (2024M-144)
… payment or authorize all credit card purchases. As a result: 15 purchases totaling $91,979 did not comply with …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144The Transportation and Warehousing Sector in New York City
… In the nation, the sector continued to grow in 2021 and is on pace to add over 450,000 jobs on an annual average basis … prior to the pandemic. Those differences, discussed below, have important implications for the return of employment and … the utilities component. However, the pandemic did have a delayed and prolonged negative impact on the …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityState Comptroller DiNapoli Releases School Audits
… and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at … result, school officials allowed employees to be hired and have contact with students prior to receiving fingerprint … clearances and allowed independent contractors to have contact with students without first verifying they held …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0Opinion 2000-20
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … for local government historic preservation programs do not make reference to fire districts (see, e.g., Arts and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 96-9
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Chief (entitlement to salary increase pursuant to General Municipal Law, §207-m when collective bargaining agreement … as constituting base salary for purposes of General Municipal Law, §207-m) WORDS AND PHRASES -- "Base Salary" …
https://www.osc.ny.gov/legal-opinions/opinion-96-9