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Niagara Falls City School District – Fuel Accountability (2015M-178)
… delivered to the transportation contractors’ facilities for the period July 1, 2013 through May 22, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $126.4 … transportation contractor did not reimburse the District for all fuel used for non-District purposes. District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Background The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, … operates two schools with approximately 924 students, is governed by an elected seven-member Board of Education. … tuition rate. Key Recommendations Ensure that Ripley CSD is properly billed in accordance with the contract. Clarify …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Town of Vestal – Capital Acquisitions (2013M-78)
… through January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. The Town is governed by an elected five-member Town Board comprising … reserve funds. Ensure that the long-term capital planning is integrated into the budgetary process. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Town of Berkshire – Justice Court Operations (2016M-425)
… governed by a five-member elected Town Board, maintains a Justice Court, which has one appointed Justice. Two Justices served during our audit period: one Justice served from the beginning of our scope period through … Town of Berkshire Justice Court Operations 2016M425 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Village of Pelham – Information Technology (2016M-410)
… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410General Brown Central School District – Financial Condition (2014M-216)
… March 31, 2014. Background The General Brown Central School District is located in the Towns of Brownville, … General Brown Central School District Financial Condition 2014M216 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… District’s financial condition in the general and school food service funds and to evaluate internal controls over the … fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Erin – Town Clerk and Justice Operations (2016M-315)
… through June 17, 2016. Background The Town of Erin located in Chemung County and has a population of approximately … by statute. The Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and … Deposit and remit tax collections to the Supervisor in accordance with statute. Accurately report the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Background The Village of Holley is located in the Town of Murray, Orleans County, and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Retirement System Membership – Forest Rangers Plan
… Special Plan Coverage 1 If you become employed as a forest ranger with the New York State Department of … Retirement System is mandatory. If you were employed as a forest ranger prior to January 1, 1998, to be covered by this … Police and Fire Retirement System by December 31, 1997. “Forest ranger” in this case refers to all persons in the …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipOffice of Operations: 2024 Virtual Fall Conference
This conference is intended for State agency staff who have responsibility for adding vendors procurement payments accounting finance 1099 Reporting or contract management
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conference-archivedComptroller DiNapoli Releases Municipal Audits
… Office of the State Comptroller was for the 2010 fiscal year, which was filed in October 2013, more than two years …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsMandatory Service Credit Purchase Payments – Enhanced Reporting
… Mandatory contribution deductions are taken before tax for federal income tax purposes because they are covered under Section 414(h) of … in Retirement Online , which will list the member’s pre-tax deduction amount. The page also provides their remaining …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsFund Financial Data – 2022 Financial Condition Report
… and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are … in other governmental funds. The accumulated fund balance is the amount of funds available at the end of the fiscal year. The operating result is the amount the fund balance increased or decreased during …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataTown of Pleasant Valley – Financial Management (2024M-158)
… Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed realistic budgets … Determine whether the Town of Pleasant Valley Town Town Board Board developed realistic budgets and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Cooperstown Central School District – Financial Management (2024M-65)
… budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Gowanda Central School District – Financial Management (2024M-104)
… by $4.5 million, and missing opportunities to lower real property taxes. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Town of Stanford – Financial Condition (2013M-225)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to January 31, 2013. Background The Town of Stanford is located in Dutchess County and has population … Town of Stanford Financial Condition 2013M225 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Village of Sinclairville – Water Operations (2014M-362)
… October 24, 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and Gerry in Chautauqua … and has a population of approximately 600. The Village is governed by an elected five-member Board of Trustees. For … for to determine if significant unaccounted-for water is occurring. Estimate water consumption for municipal usage, …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the … Village of Sag Harbor Board Oversight and Justice Court Operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107