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Rochester Academy Charter School – Purchasing (2013M-144)

… Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for school operations is … We found that the School used restrictive practices in some of their purchases, which undermined the intent of …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144

Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)

… Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly review the claims for proper and accurate charges. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellular

Churchville-Chili Central School District – Financial Management (2015M-354)

… The Churchville-Chili Central School District is located in four towns in Monroe County. The District, which operates six schools … fund balance, the District actually exceeded the limit in each year. The Assistant Superintendent for Business …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354

Mahopac Central School District – Financial Condition (2013M-302)

… stress. District officials developed reasonable budgets and managed fund balance responsibly in accordance with … surplus was achieved through a decrease in salary and employee benefit costs due to staff reductions and lower energy costs. Additional cost savings were realized …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302

DiNapoli: Local Sales Tax Collections Grew 5.1% in November

… and Finance, and the amounts are based on estimates of what each municipality is due. In the third month of each … quarter as a whole reflects reported sales by vendors. The next quarterly numbers (for October to December) will be …

https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-november

Village of Hempstead – Budget Review (B17-7-6)

… deficit in the Village's general, special revenue and internal services funds as of May 31, 2005. New York … Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6

About this Report – 2023 Financial Condition Report

… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …

https://www.osc.ny.gov/reports/finance/2023-fcr/about-report

DiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place

… Suffolk counties after the Department of Transportation (DOT) put an independent integrity monitor in place. “After our rejection of this contract in March, DOT has taken the right step by requiring the contractor to … works and taxpayers are protected,” DiNapoli said. “DOT officials have also given us assurance that they will …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-place

XI.12.D Closing Contracts – XI. Procurement and Contract Management

… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless of whether the contract was subject to OSC prior approval. A contract is eligible to be closed if it meets all the … Only the Office of the State Comptroller can close a contract in the Statewide Financial System regardless of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contracts

Clifton Park Water Authority – Water Charges (2015M-247)

… January 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit … for the benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a … five-member Board of Directors, which is appointed by the Clifton Park Town Board. Budgeted appropriations for 2015 …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247

Fairport Public Library – Financial Management (2014M-354)

… Public Library is a school district public library located in the Village of Fairport within the Town of Perinton, … the ensuing year’s budget as of the end of the fiscal year in 2014. Key Recommendations Implement claims audit … source. Develop a plan to use the unexpended surplus funds in a manner that benefits the Library’s taxpayers. …

https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354

Town of Columbus – Budget Development Practices (2012M-225)

… August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town Board, … While the Board continued to under-budget revenues in fiscal year 2012, its adopted budget for 2013 is more … the amount of unrestricted, unappropriated surplus funds in a manner that benefits Town taxpayers. Continue to …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225

Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)

… through October 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga County, and … Village of Round Lake Budgeting Practices and Financial Condition 2015M26 …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26

About this Report – 2022 Financial Condition Report

… This report provides citizens with an overview of the financial … accounting data can be found in reports such as the Annual Comprehensive Financial Report (ACFR) . Financial … balance and making required debt service payments and pension contributions. The Office of the New York State …

https://www.osc.ny.gov/reports/finance/2022-fcr/about-report

State Agencies Bulletin No. 1881

… increases each year and is based on the Consumer Price Index on December 31 of the previous year. In 2018, the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systems

Town of Somers – Justice Court (2013M-198)

… Purpose of Audit The purpose of our audit was to examine the Court’s internal controls for … January 1, 2012, to March 31, 2013. Background The Town of Somers is located in Westchester County and has a … Town of Somers Justice Court 2013M198 …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198

Town of Stony Point – Budget Review (B6-13-15)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Stony Point, located in Rockland County, issued debt … Town of Stony Point Budget Review B61315 …

https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15

Canton Central School District – Financial Condition (2013M-287)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2013. … $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287