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Camden Central School District – Financial Condition (2016M-51)
… Background The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in Oswego County; and the Town of Osceola in Lewis County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Clymer Central School District – Financial Management (2016M-187)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $10.2 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… 31, 2012. Background The Town of Sullivan is located in Madison County and has a population of approximately … The Town Clerk is also the appointed Receiver of Taxes. In 2012, the total tax warrant was approximately $9.9 … million. Key Findings The Town has excessive fund balances in the general – outside village, highway – town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Comptroller DiNapoli Releases School Audits
… District and the Oswego School District Public Library . “In an era of limited resources and increased accountability, … underestimated revenues and overestimated expenditures in the adopted budgets for fiscal years 2008-09 through 2012-13. This resulted in combined operating surpluses totaling more than $25 …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Germantown Central School District – Financial Management (2013M-230)
… The Germantown Central School District is located in Columbia County. The District is governed by a Board of … District officials consistently overestimated expenditures in the adopted budgets by a total of $5.5 million. As a … four years, District officials appropriated $3.2 million in fund balance that was not needed to fund the budgets, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Town of Laurens – Budgeting Practices (2013M-204)
… to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. … budget estimates. The Board received an extra $1.7 million in unbudgeted revenues from 2008 to 2012. Of this amount, … related to flood revenues. The Board budgeted $6.2 million in expenditures over the same time period and actually spent …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Lyndonville Central School District – Financial Condition (2016M-143)
… with statutory requirements. Use debt reserve money to pay related debt service expenditures in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Comptroller DiNapoli Releases Bond Calendar for Second Quarter
… billion scheduled for June. The anticipated new issuances in the second quarter compare to past planned new issuances … the State of New York – bond sales of up to $170 million in tax-exempt fixed rate bonds for the month of April, bond sales of up to $110 million in tax-exempt fixed rate bonds for the month of May and a …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-bond-calendar-second-quarterOperational Advisory No. 7
… Subject: Update SFS – Agency Contact Data Guidance: The purpose of … is to request each Business Unit review the address and telephone number in SFS. SFS has address and phone numbers associated …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateXV.6.B Negative Payroll Balances – XV. End of Year
… as soon as possible. Note: An analysis and the correction of currently charged payroll pools may be necessary by your …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… is an independent public benefit corporation established in 1971. The Agency is governed by a seven-member board … billed and collected by taxing jurisdictions for payments-in-lieu-of-taxes. Agency officials did not comply with the … projects. The Agency did not have an effective process in place to monitor and evaluate agreed-upon job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectFalconer Central School District – Financial Management (2016M-146)
… Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates three … legal limit annually. The District retained $5.7 million in a debt reserve and overfunded the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146DiNapoli Releases Municipal Audits
… of Sheridan and the Snyder Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … (Monroe County) The town board repeatedly adopted budgets with unrealistic estimates for revenues, expenditures …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Cleveland Hill Union Free School District – Financial Management (2017M-235)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga in Erie County. The District, which operates three schools … budgeted appropriations. Budgeting practices resulted in the District’s unrestricted fund balance exceeding the 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235SUNY Bulletin No. SU-173
… SUNY Tax Deferred Annuity Affected Employees Employees in Bargaining Units 02, 03, 04, 05, 06, 21, 28, 31 and 91 … expanded eligibility for their tax-sheltered annuity plans in accordance with IRS Final 403(b) Regulations. OSC Actions The General Deduction Table in PayServ has been updated to allow agencies to enter 403(b) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-173-expanded-eligibility-suny-403b-tax-sheltered-annuity-plansTown of Greenfield – Golf Course Collections (2021M-133)
… Golf course collections were not properly recorded in the form collected, remitted to the bookkeeper in a timely manner or deposited timely. While the total of collections recorded in the central point-of-sale (POS) system were accounted for, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through … contribution of $700 each to which they were not entitled. LOSAP points were not awarded in accordance with District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditUnion-Endicott Central School District – Financial Management (2016M-100)
… The Union-Endicott Central School District is located in the Town of Union in Broome County and the Town of Owego in Tioga County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Hannibal Central School District – Financial Condition (2017M-23)
… students. Budgeted appropriations for the 2016-17 fiscal year total approximately $31.6 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Minisink Valley Central School District – Financial Condition (2016M-26)
… The Minisink Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26