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Lyme Central School District – Financial Management (2024M-87)
… to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; however, the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Town of Allen – Town Clerk Collections (2024M-120)
… as required. Remit real property taxes to the Supervisor on a weekly basis or provide a monthly report of amounts …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Opinion 2001-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Powers and Duties (of individual on behalf of private corporation doing business with fire …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Carthage Central School District - Financial Condition (2018M-93)
… of $5.9 million (68 percent) each year from 2014-15 to 2016-17. The District’s budgets included appropriated fund balance that was not used as planned to fund operations. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-932018 Financial Condition Report – 2018 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York’s Financial Condition Report … the State’s ability to maintain essential services. I will continue to report on the fiscal impacts of federal …
https://www.osc.ny.gov/reports/finance/2018-fcrRichfield Springs Central School District – Financial Condition (2014M-83)
… School District resides in two towns in Herkimer County and four towns in Otsego County. The District, which is … the availability of fund balance to finance operations and seek alternative financing sources where available. … determine the amounts that can be used to fund operations and the balances that should be kept in reserve. … Richfield …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Village of Mayfield – Water and Sewer Operations (2017M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately … 1, 2015 through October 31, 2016. Background The Village of Mayfield is located in the Town of Mayfield in Fulton …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Town of Maine – Justice Court Operations (2016M-358)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Justice Court’s … The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure that all money was completely collected. The Board …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Little Falls City School District - Financial Condition Management (2019M-67)
… effectively managed financial condition. Key Findings For the last three completed fiscal years (2015-16 through …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… Law Section 55-a) Our office has created Local Government Management Guide entitled Reserve Funds that provides more …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Agencies Bulletin No. 343
… Affected Employees Employees in the following titles who were previously in Bargaining Unit 01, New York State Correctional Officers … dated 10/23/2002. Background On August 19, 2002, the Public Employees Relations Board (PERB) certified Council 82 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitState Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Access Plan (Plan) to ensure meaningful access to services for Limited English Proficiency New Yorkers. The Department … 2023, found that some offices were not using Language Line for interpretation services, as required by the Plan. … policies at County DMVs despite these offices accounting for over 75% of the total customer-facing DMV offices. DMV …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsUnity House of Troy – Compliance With the Reimbursable Cost Manual
… 31, 2012. Background Unity is an SED-approved, not-for-profit special education provider located in Troy, New York. Unity provides a variety of services to … the ages of three and five years. Unity is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… , Village of Endicott , Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company #1 . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Brighter Choice Charter School for Girls – Financial Operations (2013M-321)
… The School’s budgeted expenses for the 2012-13 fiscal year were approximately $4.14 million. Key Findings On May … local levels. The fee for these services is 1 percent of per pupil revenue from the prior academic year. On January … burden on the School. The fee structure of a percentage of per pupil revenue does not appear to be reasonable, as the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… to receive rental or contractual payments from the State in an amount equal to the debt service on the debt issued by … 60453 DS Offset – Reserve Fund Releases Reduction in required reserve fund balances (set aside at time of debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Kids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… the two fiscal years ended June 30, 2009. Background KQC, a privately-owned company located in New York City, provides special education itinerant teacher (SEIT) and related services to disabled preschool …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualTaxes – 2022 Financial Condition Report
… State Tax Collections Increased Significantly in SFY 2021-22 from $82.4 Billion to $121.1 Billion In SFY 2021-22, reported New York State tax collections increased by … well as temporary tax rate increases included in the SFY 2021-22 Enacted Budget. Personal income tax (PIT) collections …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxes