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North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
Determine whether the Board adhered to the law and District policy when procuring professional services
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalHicksville Union Free School District – Managing Network User Accounts (2023M-20)
… Audit Objective Determine whether Hicksville Union Free School District (District) officials established adequate … audit School District Hicksville …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsWalden Fire District – Disbursements (2014M-184)
… State, distinct and separate from the Town of Montgomery in Orange County in which it is located. The District, which covers 26 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Hudson Valley Community College – Tuition and Fees (2016M-348)
… founded in 1953 as part of the State University of New York system, is located in the City of Troy in Rensselaer …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Town of Lindley – Justice Court (2017M-270)
… Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Solvay Union Free School District – Payroll (2017M-257)
… July 1, 2015 through January 30, 2017. Background The Solvay Union Free School District is located in the Towns of … Solvay Union Free School District Payroll 2017M257 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and … 1, 2016 through March 31, 2017. Background The City of Sherrill is located in Oneida County and has a population … City of Sherrill Payroll and Community Activity Center Cash …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Sullivan County – Time and Attendance (2017M-55)
… Sullivan County is located in the southeastern part of New York State and has a population of approximately 77,500. …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Opinion 89-1
… Compensation (authority to convert employee's accumulated leave time into cash upon death in service) -- Leave time generally (authority to convert into cash upon death in service) -- Sick Leave (authority to convert into cash upon death in service) … service the cash value of the employees accumulated sick leave vacation and personal leave time …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 92-26
… -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a board of elections of a county outside the City of New York must be raised in the first instance as a county charge, and only those expenses that are specifically …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Local Sales Tax Data, Reports and Resources
… ($1 billion) over the prior year. This growth was close to three times the year-over-year increase for 2024 (1.6 … nearly $376 million) from the prior year. This increase not only marked the lowest year-over-year rate of growth in … levels for the same period. New York City collections have been recovering more slowly since the second quarter of …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesCity of Lockport – Cash Flow (2014M-195)
… May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses 8.4 square miles and serves … million. Key Findings The City’s accounting records are in such poor condition that City officials do not know the … accounting records are complete, accurate and maintained in a timely manner so that the Council and City officials can …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195State Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… “My thanks to Assemblyman Magnarelli and Senator Marchione for encouraging New York to adopt meaningful oversight and … to recognize the New York Economic Development Council for its partnership in creating sensible legislation to that … local communities. My thanks also to Governor Cuomo for recognizing the value of this proposal and signing the …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915State Agencies Bulletin No. 1338
… 10 Lag Pay Period 11 Current PayServ Production, PS Query, and Control D will be unavailable starting 12:00 noon on … (extended hours) until 8:00 p.m. on August 11th – 14th and August 18th – 20th, 2014 to allow for more processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1338-payserv-processing-schedule-changes-due-scheduled-system-maintenanceAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of fund balance and reserves for the period July 1, 2014 … Afton Central School District Management of Fund Balance and Reserves 2016M134 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… Purpose of Audit The purpose of our audit was to examine the District’s officials’ actions to control expenditures and improve student achievement for … by moving students in special education classes at BOCES to in-house classes. District officials obtained more than …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentEdmeston Central School District – School Lunch Operations (2015M-174)
… Brookfield in Madison County. The District, which operates one cafeteria that serves approximately 420 students, is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Iroquois Central School District – Financial Condition (2014M-22)
… Purpose of Audit The purpose of our audit was to examine the District’s … during the last four completed fiscal years. The District has approximately $2 million in excess reserve fund moneys. … reserve fund policy and statutory requirements and are reasonably funded. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Hudson City School District – Grant Administration (2013M-324)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … grant programs. The District expended more than $79,400 on grant-related expenditures that either were not approved, … documentation to substantiate employee benefits, salaries and purchased services. Key Recommendations Ensure that grant …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Background The Onondaga Central School District is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257