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Clinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… CAFL is a privately owned institution located in Victor, New York that provides preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … The city’s proposed budget complies with the property tax levy limit. For access to state and local government …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… 1, 2007 to May 31, 2013. Background The Town of Dannemora is located in Clinton County. The Town is governed by an elected five-member Town Board (Board) …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… Purpose of Audit The purpose of our audit was to review selected Village financial operations for the … practices created operating deficits that have contributed to ongoing fund balance deficits in the general fund. During … Establish controls to help detect and prevent the Village from entering into contracts in which an officer or employee …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationCity of Lockport – Fiscal Stress (2013M-330)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through October 9, 2013. Background The City of Lockport is located in Niagara County, is approximately 8.4 square miles and … elected Common Council is the legislative body responsible for managing City operations. The City’s budgeted …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330State Comptroller DiNapoli Releases School District Audits
… limit, however when unused appropriated fund balance is added back, surplus fund balance exceeded the limit … and capital plans. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Purpose of Audit The purpose of our audit was to determine if the … $3.2 million (5 percent) over these years. The District’s retirement contribution reserve was overfunded by more than … Duplicate press-numbered receipts or sales reports were not remitted to the central treasurer and adequate profit and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraHamburg Central School District – Capital Project (2014M-129)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for the period July 1, 2010 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Real Property Tax Cap Information - Glossary
… amount local governments are permitted to increase their real property tax levies. Either two percent or inflation, … a local law (by a 60 percent vote of the governing body, or in the case of school districts, 60 percent popular … determination of “quantity change.” Never negative. … Real Property Tax Cap Information Glossary …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryCost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… that are both high in quality and low in cost. The time and effort spent researching, soliciting and negotiating … duplicative contracting efforts and potentially save time and money. State contracts can provide many necessities … service and technology. Capitalizing on the State's buying power and expertise may result in lower prices and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesState Comptroller DiNapoli Releases School District Audits
… to officials. New Paltz Central School District – Payroll (Ulster County) District officials generally paid … accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… physical inventory. Fairport Central School District – Payroll and Employee Benefits (Monroe County) District …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1893
… Purpose The purpose of this bulletin is to describe new Time Entry Earnings Codes to be used to adjust overtime. … the tracking of overtime adjustments in PayServ, new Earnings Codes have been created. Effective Dates … that cannot be automatically calculated by the system: New Earnings Code Description ARO Adj Retro Raise for OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeTown of Arietta – Budgeting (2016M-308)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2013 through June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population of approximately 305. … totaled approximately $2.6 million in 2006. Key Findings For fiscal years 2013 through 2015, the Board overestimated …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… Purpose of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for … $1.1 million. Key Findings District officials did not perform a cost-per-meal analysis and the District’s … measures to move toward the industry standards for MPLH. Pay for the associated benefits of the cafeteria employees …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialState Agencies Bulletin No. 952
… Purpose To inform agencies of the automatic processing of Social Security and Medicare tax withholding refunds … will be processed in a separate check beginning the week of December 21, 2009 Background The Internal Revenue Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/952-refund-social-security-and-medicare-tax-withholdings-related-militaryLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s transportation … The Lockport City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andOpinion 90-18
… mod on other grnds 51 NY2d 426, 434 NYS2d 922; 1988 Opns St Comp No. 88-35, p 65; see General Municipal Law, §100-a). Therefore, unless any … §2803-a without compliance with section 103 (see 1989 Opns St Comp No. 89-2, p 6). Also, it has been held that services …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Comptroller DiNapoli Releases School District Audits
… (Westchester County) Due to the planned shutdown of Indian Point Nuclear Power Plant, district officials are …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsWalden Fire District No. 2 – Purchasing (2017M-204)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that goods and … a district corporation of the State, distinct and separate from the Town of Cheektowaga in Erie County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204