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Amagansett Union Free School District – Financial Condition (2014M-91)

… audit was to evaluate the District’s financial condition for the period July 1, 2012 through September 30, 2013. … attending kindergarten through grade six and pays tuition for 75 students in grades 7 through 12 who attend school in other districts. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $10.2 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91

Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)

… approximately 1,200. The Town, which operates a transfer station, is governed by an elected five-member Town Board. In … 2015, the Town reported revenue of $15,954 from transfer station charges. Key Findings Collections from garbage bags … to the Town Clerk. Garbage bags provided to the transfer station are not adequately secured during the hours of …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399

Town of Thurman – Capital Projects (2016M-431)

… Purpose of Audit The purpose of our audit was to examine the Town’s management of its capital projects for the period January 1, 2012 … Town of Thurman Capital Projects 2016M431 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431

Greenport Union Free School District – Financial Condition (2014M-203)

… the District’s financial condition for the period July 1, 2012 through March 31, 2014. Background The Greenport Union … million. Key Findings For fiscal years 2010-11 through 2012-13, District officials overestimated appropriations by … exceeded the statutory limit for fiscal years 2011-12 and 2012-13. Key Recommendations Develop and adopt budgets that …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203

Mandatory Contributions – Enhanced Reporting

… Article 15; PFRS Tier 5 members covered under RSSL Article 22; ERS Tier 6 members covered under RSSL Article 15, as … covered under RSSL Article 22. For information about how much your NYSLRS employees contribute, please see the Member …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributions

Oneida Public Library District – Cash Disbursements (2015M-20)

… Purpose of Audit The purpose of our audit was to review internal controls over the … in Madison and Oneida Counties, including portions of the City of Oneida and the Towns of Lincoln, Lenox, Verona, Vienna and …

https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20

Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)

… $8.1 million for the fiscal year ended June 30, 2012. Key Findings Library officials have established …

https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166

Village of Hempstead – Budget Review (B7-13-13)

… recommended in the budget review report issued in April 2012. The Village’s proposed budget complies with the …

https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13

Spackenkill Union Free School District – Professional Services (2021M-89)

… competition for the procurement of professional services and entered into written agreements with service providers. … assurance that procurements are made in the most prudent and economical manner. District officials: Paid six … ensure professional services are completely procured and in compliance with District policy, and that written …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89

III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)

… of Finances. NYS implemented SFS, a single instance of Oracle PeopleSoft Financials software, in April 2012. Some …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overview

Village of Bainbridge – Financial Operations (2014M-227)

Village of Bainbridge Financial Operations 2014M227

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227

Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)

… over the billing and collection of ambulance service fees for the period of January 1, 2012 through September 30, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 were approximately $1.3 million. Key Findings The Board did not properly authorize salaries and benefits for all Town officers and employees. The Board did not …

https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82

Town of Broadalbin – Leave Accruals (2014M-88)

… 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88

Beacon City School District – Information Technology (2023M-143)

… accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. The accounts included: 153 student …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143

DiNapoli: Tax Cap Remains at 2% for 2026

… potential impact of policy choices at the federal level." In accordance with state law, DiNapoli’s office calculated … governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of …

https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026

Town of Pamelia – Financial Management (2015M-276)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2014 through March 31, 2015. Background The Town of Pamelia is located in Jefferson County and has a … The purpose of our audit was to evaluate the Towns financial management …

https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276

Schuyler Heights Fire District – Claims Processing (2014M-124)

… and Chairman did not review claims. The Board did not pass a resolution allowing the Treasurer to pay claims for … by the entire Board before the Treasurer pays the claims. Pass a resolution allowing the Treasurer to pay claims for …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124

Town of Victory – Justice Court (2013M-66)

… Background The Town of Victory is located in Cayuga County and has a population of approximately 1,660. The Town is … Town Board (Board) consisting of the Town Supervisor and four Board members. The Court collected $35,265 in fines and surcharges during our audit period Key Findings We found …

https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66