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Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the … costs. District officials also do not regularly review and monitor the tuition rate being charged in comparison to net … monitor the tuition rate being charged compared to the net cost per student and the SED-calculated nonresident tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… audit was to evaluate the District’s financial operations and use of fund balance for the period of July 1, 2011 … Free School District is located in the Towns of Hempstead and North Hempstead in Nassau County. The District operates four schools with approximately 1,615 students and is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialVillage of Pelham – Information Technology (2016M-410)
… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Fallsburg Central School District – Financial Condition (2014M-33)
… is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Town of Kirkwood – Justice Court Operations (2016M-414)
… the audit period, neither of the Justices ensured that monthly accountabilities were accurately completed. We could … not determine the status of all bail amounts from the list of liabilities to the case files. Key Recommendations … Ensure all bank accounts are reconciled on a monthly basis and promptly investigate and resolve any …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Village of Ellenville – Information Technology (2014M-278)
… of Audit The purpose of our audit was to determine if the Village’s computerized data and assets were properly … period June 1, 2013 through May 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in … County and has a population of approximately 4,100. The Village is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Town of Hampton – Justice Court Operations (2013M-305)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012 through June 30, 2013. Background The Town of Hampton is located in Washington County and has a … The purpose of our audit was to review internal controls over the Courts …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Purpose of Audit The purpose of our audit was to determine whether … Budgeted appropriations for 2015 were approximately $184,000. Key Findings In 2015 three firefighters received one year of service credit and a defined contribution of $700 each to which they were not entitled. LOSAP points were …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditDiNapoli: Tax Cap Set at 2% in 2024
… affects tax cap calculations for all counties, towns and fire districts, as well as 44 cities and 13 villages. … develop and balance their budgets for the coming year.” In accordance with state law, DiNapoli’s office calculated … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Comptroller DiNapoli Releases Municipal Audits
… real property taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer each … County Resource Recovery Agency – Transfer Station and Compost Facility Cash Receipts (Onondaga County) Agency … to adequately track garbage disposal sticker and compost pass inventories and ensure that sales were properly …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0What is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school districts can … government boards must pass a local law or resolution by at least a 60 percent vote to override the Tax Cap. Voters in …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capState Agencies Bulletin No. 2007
… advance, the Reason code CIC (Chg IncCd/or AnnDt/or FIS Sal) and an increment code reflecting the appropriate job … advance, the Reason code CIC (Chg IncCd/or AnnDt/or FIS Sal) Lateral Position Change from a Non-CSEA Position Where … advance, the Reason code CIC (Chg IncCd/or AnnDt/or FIS Sal), and an increment code reflecting the combined job rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumOpinion 99-14
… have stated that municipal officials have a fiduciary duty to secure the best price obtainable in their judgment or the most beneficial … den 90 NY2d 802, 660 NYS2d 712). To fulfill its fiduciary duty, a governing board should take appropriate measures to …
https://www.osc.ny.gov/legal-opinions/opinion-99-14State Agencies Bulletin No. 1025
… to mail direct deposit advice statements directly to the employee. Affected Employees Employees enrolled in Direct Deposit whose agency participates in the new direct mail distribution option Effective Date(s) Immediately Background At the request of many agencies, OSC is offering an option to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsOpinion 89-3
… Purchasing Memorandum No. CL-100). One requirement of OGS's rules is that "(p)urchases shall be made in accordance with … by large quantity purchases by the State (Governor's Bill Jacket, L 1942, ch 868, adding former State Finance … If material changes are made from the State contract's terms and conditions, the political subdivision is no …
https://www.osc.ny.gov/legal-opinions/opinion-89-3State Comptroller DiNapoli's Statement on the Second Anniversary of the January 6 Attack
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapolis-statement-second-anniversary-january-6-attackHamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… Board of Commissioners (Board) procured a pumper truck in accordance with statutory requirements and good … Key Findings The Board did not procure a $748,676 pumper truck in accordance with statutory requirements and good …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Town of Elba - Real Property Tax Exemptions (2018M-261)
… property tax exemptions are properly supported by adequate documentation. Key Findings We reviewed 91 agricultural, … totaling $5.7 million that were not supported by adequate documentation. Did not periodically monitor exemptions or obtain annual renewal documentation as required, to ensure the exemptions remained …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… if the District adequately accounts for and safeguards its vehicle fuel. Key Findings Vehicle fuel inventory records are not maintained. Vehicle mileage records are not compared to fuel consumption. … Berlin Central School District Vehicle Fuel Inventory 2018M02 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Pocantico Hills Central School District - Procurement (2018M-187)
… Pocantico Hills Central School District Procurement 2018M187 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187