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Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… 5, 2016. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County and has a population of approximately 350. …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Purpose of Audit The purpose of our audit was to examine certain District financial activities for the period … information and the necessity to compile information from a variety of sources. The Board and District officials did … Key Recommendations Closely monitor actual expenses to the proposed spending plan for the project’s life to ensure it …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialDeRuyter Central School District – Financial Condition (2015M-119)
… and did not budget to make a required repayment to the repair reserve to replenish it after moneys were used for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Thurston Fire Company – Board Oversight (2016M-429)
… and reported and that Company money was safeguarded for the period January 1, 2015 through November 14, 2016. … Thurston Fire Company provides fire protection services for the Town of Thurston in Steuben County. The Company is … a Board composed of seven elected members is responsible for the Company's overall financial management. For 2015, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Chenango Valley Central School District – Budget Review (B4-13-11)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Purpose of Audit The purpose of our audit was to determine whether the … Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. … due to the District. As a result, the District lost out on at least $52,000 in reimbursement revenues due. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsState Comptroller DiNapoli Releases School Audits
… use policies, but they have not been revised for changes in technology since December 2006. The board has also not adopted policies and procedures for personal, private and sensitive information data … was not completed. As a result, the board paid more for the building than the appraised value. Islip Union Free …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School District Audits
… to ensure that cash receipts were properly accounted for due to internal control weaknesses. Hamburg Central School … School District – Financial Condition (Westchester County) Due to the planned shutdown of Indian Point Nuclear Power … were not audited and approved before payment. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay principal and/or interest … may apply surplus surcharge monies toward the payment of interest andor principal on serial bonds …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Oversight of New York State Forest Tax Programs
… is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are … protection of the environmental benefits of the State’s forest resources. The audit covers properties that received … Conservation is adequately monitoring the 480480a private forest programs to ensure forest land is appropriately …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsState Agencies Bulletin No. 2190
… is to inform agencies of the 2024 New York State Paid Family Leave Program rate decrease. Affected Employees: Employees eligible for the New York State Paid Family Leave Program are affected. Background: The New York … wage. The maximum employee premium deduction for Paid Family Leave in 2024 will be $333.25 per year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decreaseState Agencies Bulletin No. 2402
… The purpose of this bulletin is to inform agencies of the 2026 New York State Paid Family Leave Program rate. Affected … Department of Financial Services has announced that the 2026 premium rate and the maximum weekly employee … be $411.91 per year. Effective Dates: Effective for all 2026 paychecks, as of Institution paycheck dated January 8, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2402-2026-new-york-state-paid-family-leave-rate-increaseVendor File Advisory No. 11
Selecting the Correct Vendor Location in SFS
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationOtsego County – Cost of Temporary Housing (2015M-97)
… Purpose of Audit The purpose of our audit was to examine the County’s administration of the temporary housing program for the period January 1, … Otsego County Cost of Temporary Housing 2015M97 …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97South Seneca Central School District – Financial Management (2015M-255)
… audit was to evaluate the District’s financial management for the period July 1, 2010 through September 10, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $23 million. … reserve fund balance levels or defined its intentions for using reserves as a financing source for capital …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Rye City School District – Payroll and Leave Accruals (2016M-169)
… and to determine if the District properly accounted for leave accruals for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $82.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Saratoga Springs City School District – Fund Balance (2016M-99)
… period July 1, 2012 through June 30, 2015. Background The Saratoga Springs City School District is located in the City of Saratoga Springs and portions of the Towns of Greenfield, Malta, Milton, Saratoga and Wilton in Saratoga County. The District, which … Saratoga Springs City School District Fund Balance 2016M99 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Mineola Union Free School District – Competitive Quotations (2015M-313)
… District’s internal controls over the procurement process for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $87.8 … The Board does not have written guidelines or procedures for seeking competition for purchases that are not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Locust Valley Central School District – Competitive Quotes (2016M-131)
Locust Valley Central School District Competitive Quotes 2016M131
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131