Search
Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial activity was properly recorded and … tax limit and formally adopt the budget. Develop a plan to reduce the amount of fund balance and use the excess tax …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Adirondack Central School District – Financial Condition (2016M-184)
… Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Maine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Over the past three years, District officials have tried to maintain the same level of programs and services while … the tax levy as low as possible. However, they were able to do so only by continually appropriating fund balance, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Richland Fire District – Board Oversight (2016M-374)
… on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state … for 2016 totaled $72,920. Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the District’s general fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Opinion 98-16
… at any time before the first day of the fourth fiscal year after the initial deposit, but no later than on that date. … at any time before the first day of the fourth fiscal year after the initial deposit, but no later than on that date. …
https://www.osc.ny.gov/legal-opinions/opinion-98-16State Agencies Bulletin No. 771
… eligible employees. Employees assigned to the Department of Correctional Services Shock Incarceration Correctional … a Uniform Cleaning and Maintenance Allowance payment of $925. Employees in the following departments and titles … the eligibility criteria defined below are met: Department of Correctional Services: Deputy Superintendent of Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/771-2007-uniform-cleaning-and-maintenance-allowance-employees-designatedSchenectady County – Investment Program (2025M-5)
… cash flow forecasts or otherwise monitor investments to estimate funds available for investment. The County … of the investment program to the Commissioner of Finance. The policy required the Commissioner of Finance to establish written procedures for the operation of …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Public Health – 2023 Financial Condition Report
… State Medicaid spending by an estimated $3.7 billion and local Medicaid spending by $789 million in SFY 2022-23. … expects enrollment to decline to 6.9 million by March 2024 and to 6.6 million by March 2025. Children and adults represented 74.7 percent of all average monthly …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthSUNY Bulletin No. SU-319
… Purpose The purpose of this bulletin is to provide agencies with instructions to … Department (NYSED) and SUNY employees who are members of the ORP are affected. Background On March 16, 2012, the Governor signed legislation creating Tier 6. Members of this tier enrolled in a retirement system after March 31, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planState Comptroller DiNapoli Releases Municipal Audits
… following local government audits has been issued. Town of Decatur – Town Clerk (Otsego County) Auditors determined … the board did not conduct or cause an annual audit of the clerk’s records and reports. Town of Decatur – Disbursement Oversight and Accounting Records …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… Subway wait assessment is calculated at time points, which should consist of between 25 and 50 percent of all …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… , Delaware Academy Central School District at Delhi , Lake Placid Central School District , North Rose-Wolcott Central … the last three completed fiscal years (2012-13 through 2014-15), the board and district officials overestimated …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Schalmont Central School District – Financial Condition Management (2018M-15)
… Purpose of Audit The purpose of our audit was to determine whether District officials … of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Babylon Union Free School District – Financial Condition (2015M-323)
Babylon Union Free School District Financial Condition 2015M323
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Dalton-Nunda Central School District – Separation Payments (2015M-142)
… Purpose of Audit The purpose of our audit was to examine the … in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns of Granger and Grove in Allegany County and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… of our audit was to evaluate internal controls over cafeteria cash receipts for the period July 1, 2012 through … has not adopted written policies and procedures governing cafeteria cash receipts. The Treasurer does not routinely … the reconciliation and verification of the accuracy of cafeteria cash receipts and bank deposits. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Shoreham-Wading River Central School District – Financial Management (2017M-75)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Shoreham-Wading River Central School District is located in the Towns of Brookhaven and Riverhead, Suffolk … The Board appropriated fund balance and reserves that it did not actually need to fund operations. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPutnam Central School District – Budgeting (2015M-243)
… Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex … budgets that reflect the District’s actual needs, based on historical trends or other identified analysis, including …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Worcester Central School District – Unassigned Fund Balance (2016M-1)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of unassigned fund balance for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Franklin Square Union Free School District – Fund Balance (2016M-129)
… Purpose of Audit The purpose of our audit was to evaluate the District’s fund balance for the period July … practices made it appear that the District needed to both raise the tax levy and use fund balance to close projected budget gaps. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129