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East Moriches Union Free School District -- Budget Review (B17-7-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … State Legislature authorized the District to issue debt not to exceed $2 million to liquidate the accumulated deficit … 10.10 requires municipalities and school districts that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Sackets Harbor Central School District – Financial Condition (2016M-89)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.3 million. … Formulate long-term multiyear operations and capital plans for the use of excess unassigned fund balance in the general …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Campbell-Savona Central School District - Budget Review (B2-15-10)
… The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … District consistently appropriates fund balance that is not needed to fund operations. Two of the District’s reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Wyandanch Union Free School District – Budget Review (B23-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 … to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated … by law. Key Recommendation This budget review did not have any recommendations. … budget review wyandanch school …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Chenango Valley Central School District -- Budget Review (B18-4-3)
… independent evaluation of the District’s proposed budget for the 2018-19 fiscal year. Background The Chenango Valley … or school district 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/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Chenango Valley Central School District -- Budget Review (B17-4-5)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … 10.10 requires municipalities and school districts that have been authorized to issue obligations to fund operating … are reasonable. Key Recommendations This budget review did not contain any recommendations. … Chenango Valley Central …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… Purpose of Audit The purpose of our audit was to review the Authority’s process over water and sewer … during our audit period. Key Finding The Authority did not have written policies in place directing how and when …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Accounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdf2021 Local Sales Taxes Grew by Over 19 Percent; Exceeded Pre-Pandemic Levels
The report examines the many factors that drove sales tax growth in 2021, including inflation, along with the difference in sales tax recovery between New York City and the rest of the State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2021-local-sales-taxes-grew-by-over-19-percent-exceeded-pre-pandemic-levels.pdfHuntington Union Free School District – Financial Condition (2015M-356)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … used to finance operations so the District’s tax levy may have been higher than necessary to fund District operations. … in the appropriation of unassigned fund balance that will not be used to fund District operations. … Huntington Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Amityville Union Free School District – Payroll (2016M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll and … year totaled approximately $86.2 million. Key Findings Not all overtime was preapproved. Overtime payments included … work of a routine nature that, with proper scheduling, may have been avoidable. Although the payroll clerk performs …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155State Comptroller DiNapoli Releases Municipal Audits
… of Charlton – Procurement (2022M-5) Town officials did not always seek competition when procuring goods and … and spent $4,820 on snowplow blades and shoes but could have saved town taxpayers $2,244, if purchased off the state … always retain copies of other government contracts used to procure goods and services. Village of Hagaman – Claims …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Town financial … $6.4 million. Key Findings The Town’s financial report did not properly reflect the true financial condition of the … If the necessary adjustments were made the Town would have reported a positive fund balance of $451 in the sewer …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Gananda Central School District – Procurement (2021M-86)
… District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources. Key Findings The Board did not ensure that purchases were adequately documented and … bidding requirements totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling $88,240. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Town of Dayton – Financial Condition (2013M-90)
… 2008, to December 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. The Town is governed by an elected five-member Town Board comprised of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Purpose of Audit The purpose of our audit was to determine if the District properly accounted for employee … approximately $68.3 million. Key Findings Supervisors did not verify that leave accrual balances were available prior … balances periodically so they can determine if employees have sufficient leave balances prior to approving leave. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202State Agencies Bulletin No. 1462
… Purpose To inform agencies of the content information for the 2015 … code. 2015 Form 1042-S will include earnings paid in paychecks dated: Institution: 01/07/15 through 12/24/15 … are Exemption Code 04 (Exempt under tax treaty) and 00 (Not Applicable). Box 3b Tax Rate This box is populated with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingTown of Nanticoke – Financial Condition Management (2017M-186)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the Town’s … by 75 percent over the past three years. Town officials have not developed a written multiyear financial or capital plan …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186DiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… scheme. “Hoffman and Pais brazenly diverted funds meant to support seniors and individuals with disabilities to line … the HUD Inspector General, and the State Police, they have been held accountable for their actions.” “The fraud … using the money for their own personal benefit. We will not tolerate the conduct of those who take advantage of their …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000State Agencies Bulletin No. 1706
… the following earnings: Earn Code Description ACX Adjust COLA-DMNA State Exempt AFN Adjust Fee - State Exempt DMNA CMX COLA - DMNA State Exempt FNT Fee - State Exempt DMNA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1706-new-deferred-compensation-eligibility-division-military-and-naval