Search
Lyncourt 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-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. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $31 … inadequate because it did not provide specific guidance for financial management and recordkeeping. The ECA fund had …
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)
… audit was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.5 … limit. The District does not have a policy or formal plan for its six reserves. The District did not develop and adopt …
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-172Village of Canaseraga – Claims Audit (2023M-48)
… Key Findings Although the 300 claims reviewed were for appropriate Village purposes, certain claims were not … one or more exceptions and should not have been approved for payment: 145 claims totaling approximately $588,000 were … a thorough and deliberate audit of each claim presented for payment. Discontinue paying claims prior to audit unless …
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)
… 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: Local Sales Tax Collections Nearly Flat in July
… DiNapoli. Overall, local collections totaled $1.82 billion for the month, up $3.1 million from the same time last year. … said. “As local officials start preparing their budgets for next year, they must set realistic expectations for sales tax collections.” In July: New York City’s …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyVillage of Penn Yan – Procurement (2024M-152)
… increased risk that the Village paid more than necessary for goods and services or made purchases that were not in the best interest of ratepayers. For example, of the 195 WTP purchases totaling approximately … million that we reviewed: Competition was not sought for 89 purchases totaling approximately $95,000. Six of the …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Fiscal Stress Monitoring System Statistics
… Fiscal Year 2023 Results , highlights the results for counties, cities, towns and villages that reported for fiscal year 2023. This report also includes trend … the filing status, fiscal stress designation and scores for all municipalities within the county over the past …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsTown of Ashland – Long-Term Planning (2024M-114)
… or a reserve fund policy to determine needed amounts for fund balance and specific reserves and to establish plans for periodically reviewing these funds. As a result, … over the next five years might cost up to $822,000. For example, a 2005 pickup truck, 2007 backhoe and 2011 mower …
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 year.” In October: New York City’s collections …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberOpinion 89-64
… CONSTITUTIONAL LAW -- Gifts and Loans (consideration paid for the purchase of property) REAL PROPERTY -- Acquisition … the village/town may pay more than the appraised value for property it wishes to acquire. Initially, we note that we … the acquisition of interests or rights in real property for the preservation of open spaces and areas to be a public …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Unified Court System Bulletin No. UCS-306
… 2022 UCS Longevity Bonus (JLO) and provide instructions for payments not processed automatically. Affected Employees: … DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, or S9) provides for a Longevity Bonus for all eligible members. The April 2016 memorandum from the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloUse, Collection, and Reporting of Infection Control Data
… die. A March 18, 2020 report published by the Centers for Disease Control and Prevention (CDC) concluded: "Once … of patients in one facility places these persons at risk for severe morbidity and death. Rapid and sustained public … of COVID-19, the pandemic has had devastating consequences for older populations residing in congregate settings, such …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is … contained in the Governor’s Executive Budget proposal for State Fiscal Year 2021-22, released this week, anticipates continuing but slow improvement for employment and other economic indicators, as well as tax …
https://www.osc.ny.gov/reports/covid-19-january-21-2021Monitoring of Air Quality (Facility Permits and Registrations)
… generate air pollution, and the Department, must follow for air permit application and permitting processes. Permit … Vs, and may be landfills, manufacturing facilities, mills for refining grain, and the like, but the facilities’ … is received, Department staff review the application for environmental justice (EJ) concerns. The Department’s …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsThe Transportation and Warehousing Sector in New York City
… first among the top 10 metropolitan areas in the nation for number of transportation, warehousing and utilities … service taxable sales grew 149 percent, fueling the need for transportation services. Warehouses and storage … pandemic, growing visitor numbers and increased demand for the transportation of goods with the rise of e-commerce …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityUnion Center Fire Company, Inc. – Internal Controls (2014M-303)
… adequate to ensure that Company moneys were safeguarded for the period March 1, 2013 through September 11, 2014. … Company, Inc. is incorporated under New York State Not-For-Profit Corporation Law and is located in the Town of … incurred $293,600 in expenditures. Key Finding Except for minor weaknesses, controls are adequate to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303