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Village of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling … Village of Endicott Budget Review B4138 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Copiague Union Free School District - Information Technology (2023M-150)
… risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated to District officials, we found that officials did not: … that were not needed, including two user accounts assigned to employees that left the District more than 17 years ago. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Andover Central School District - Financial Management (2018M-145)
… complete report - pdf] Audit Objective Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of fund balance and reserves. Key Findings The Board annually …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Town of Patterson – Justice Court Operations (2020M-63)
… reviewed were not reported or incorrectly reported to the New York State Department of Motor Vehicles (DMV), or were …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63DiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… Program, click here . To read the Direct Plan disclosure booklet, click here . …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planX.4.D Location – X. Guide to Vendor/Customer Management
… informs an agency it wants to add or update a Location or bank account, the agency must direct the vendor to the New York State Vendor Self- Service Portal at https://esupplier.sfs.ny.gov/psp/fscm/SUPPLIER . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationXI-A.1.B Category Codes – XI-A. Purchasing
… Financial System (SFS). In the SFS, the category code is used on purchasing documents to identify the specific … enhance future procurement decisions. Each category code is associated with a default account code. Agencies should … most appropriate to NYS purchases. If the category code is not on the condensed list or the agency wants to select a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesSaratoga County – Financial Condition (2013M-235)
… and Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded … the fund used to account for the operations of Maplewood Manor (the County-run nursing home) have shown negative … County are a result of the operating deficits in Maplewood Manor caused by the increasing costs to run the facility. The …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235City of Glen Cove -- Budget Review (B17-7-12)
… expenditure projections in the City’s preliminary budget for the 2018 fiscal year are reasonable, and whether the City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. New York State … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… in undisbursed restitution which was collected between one year and over 20 years ago. The Department did not …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsCity of Long Beach – Budget Review (B7-16-9)
… 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to … City of Long Beach Budget Review B7169 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9School Tax Relief (STAR) Program (2012-MS-6)
… 2011. Background The STAR exemption in the Real Property Tax Law provides a partial exemption from school taxes for … The STAR program lowers the school real property tax burden for homeowners, and makes up the difference by … not have the ability to search the Office of Real Property Tax Services (ORPTS) database of existing STAR exemptions …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… Helping Students Get Course Credit Credit Recovery Programs in School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolCity of Olean – Budget Review (B17-1-3)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2016. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1713 …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Town of Gardiner – Selected Financial Activities (2013M-67)
… The Town of Gardiner is located in Ulster County and has a population of approximately 5,700. The Town Board is the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… declined from $73,754 as of January 1, 2009 to $21,923 on December 31, 2011, a total decrease of $51,831. We … revenue estimates that could not be realized based on the current rates. The Board has not increased sewer rates for over 10 years and consistently relied on one-time revenues to fund water operations. The Board has …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
CostSaving Ideas School District Auditing ClaimsDeputy Claims Auditor
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of Berne … for officials and employees to follow when bidding is not required by law. Town of Broadalbin – Leave Accruals …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for Third Quarter
… to changes in program needs and market conditions. It is also contingent upon execution of all project approvals required by law. The schedule is released by the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated as necessary. The …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Second Quarter
… to changes in program needs and market conditions. It is also contingent upon execution of all project approvals required by law. The schedule is released by the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated as necessary. The …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarter