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Merrick Union Free School District – Financial Condition (2016M-240)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial operations and use of … during the audit period but instead used operating funds to pay for related costs. Key Recommendations Adopt budgets … or other identified analysis. Develop a written plan to reduce the level of unrestricted fund balance to legal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Chittenango Central School District – Financial Management (2016M-294)
… The Chittenango Central School District is located in the Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, and the Towns of Cicero and Manlius in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Goshen Central School District – Financial Condition (2017M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… was to examine the student enrollment and billing process for the period July 1, 2011, to August 31, 2012. Background A … is governed by a Board of Trustees which comprises eight voting members. The School was established in 2004 under SUNY authorization and provides elementary education for approximately 300 students in the fifth through the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… local collections totaled $1.78 billion, up $66.4 million from the same time last year. “Local sales tax growth … increases. These monthly sales tax collections are from the cash distributions made to counties and tax-imposing … local collections totaled $178 billion up $664 million from the same time last year …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Purpose of Audit The purpose of our audit was to assess the Authority’s … totaled approximately $1.9 million. The Board of Commissioners is comprised of seven Commissioners and is responsible for the general management …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Pride 2022
… annual Pride celebration at this historic location and honor prominent LGBTQ New Yorkers and allies from across the …
https://www.osc.ny.gov/pride-2022Unified Court System Bulletin No. UCS-324
… Chapter 1 of the Laws of 2023, which implemented the 2021-2026 Agreement between the Unified Court System of the State … Longevity Lump Sum payment in April 2023. Note: The 2021-2026 CSEA agreement phases out the Judicial Longevity Payment … payment will be ended for all employees after March 31, 2026. Effective Dates The April 2023 Longevity Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… transaction or determine if the rental price was at fair market value. Given that the payment for at least the first … it is questionable that the District has been paying fair market value. Instead, it appears that the increase was …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… February 28, 2013. Background Schuyler County is located in the Finger Lakes Region of New York State and has a … $233,840 for providing law enforcement services to WGI in connection with events at the racetrack. In these cases, the County improperly pays these individuals as if …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Comptroller DiNapoli Releases Municipal Audits
… did not bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 incidents …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Southside Academy Charter School – Board Oversight (2013M-318)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with … Southside Academy Charter School, located in the City of Syracuse, is governed by a Board of Trustees (Board) that …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Fire Safety (2015-MS-1)
… use of municipal resources resulted in an effective enforcement of the Fire Code (i.e., fire safety of buildings) … assignments, occupancy or building layout. The Executive Law and New York State Codes, Rules and Regulations (NYCRR) … State Education Department is responsible for Uniform Code enforcement with respect to school districts and boards of …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… process to ensure it obtained a suitable building site at a reasonable cost. School officials did not document … performed an appropriate cost analysis of the selected site or alternative sites. Consequently, the School agreed to …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the District for the period July 1, 2012 through April 17, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls … The District is governed by an elected seven-member Board of Education. For the 2012-13 fiscal year, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… not self-sufficient and, therefore, required subsidies from the general fund through both interfund transfers and … County officials did not ensure that interfund advances from the general fund to the enterprise funds were fully … a declining fund balance, and a declining cash balance from 2010 to 2012. The County’s financial condition will …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177DiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… tax collections in New York state totaled $23 billion in calendar year 2023, up 4.2%, or $919 million, from 2022, … tourism, which approached pre-pandemic levels this past holiday season. County collections, in total, grew by 2.4%, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023DiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… State Comptroller Thomas P. DiNapoli announced James “Jay” Spina was sentenced in federal court for running a large-scale health care insurance fraud scheme. Spina and three co-conspirators … State Comptroller Thomas P DiNapoli announced James Jay Spina was sentenced in federal court for running a largescale health care insurance fraud scheme …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudUnified Court System Bulletin No. UCS-159
… Affected Employees Eligible graded salaried employees in the following bargaining units: SR , SY , SN , SG , S9 , … increments (longevity pay) for certain court employees in the Unified Court System (UCS). The Laws of 2008 Chapter … payment of a longevity bonus for certain court employees in UCS. Effective Date(s) Effective 4/1/10, paycheck dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-159-april-2010-service-increments-longevity-pay-and-longevity