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King Center Charter School – Purchasing (2013M-215)
… two parent representatives. The School’s 2013-14 fiscal year budgeted operating expenses total approximately $3.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215North Greenbush Common School District – Budgeting (2016M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period … through first grade and then pays tuition for its students to attend one of four other school districts, is governed by … a total of more than $1.4 million (or 19.6 percent). Due to the overestimated expenditures, the District incurred …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Fund Financial Data – 2023 Financial Condition Report
… is the amount of funds available at the end of the fiscal year. The operating result is the amount the fund balance increased or decreased during the year. General Fund Balance (GAAP Basis) Increases From Prior Year At the end of State Fiscal Year (SFY) 2022-23, the …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataTown of Conesus – Justice Court (2013M-140)
… duties or establish adequate procedures for reviewing her work. The Justices also failed to reconcile their bail …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Village of Parish – Board Oversight (2012M-240)
… 31, 2012. Background The Village of Parish is located in Oswego County with a population of 450. The Village Board … Village’s 2010-11 expenditures were approximately $153,000 in the general fund and $183,000 in the sewer fund. Key Findings The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced his office completed an audit of the Hamlin Fire Department , … York State Comptroller Thomas P DiNapoli today announced his office completed an audit of the Hamlin Fire Department …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Italian Heritage Month Reception
… prominent members of the Italian-American community. In addition to this year's honorees, we will be joined by … ago. He was the first to use the Florentine vernacular in a major literary work, rather than Latin, which was …
https://www.osc.ny.gov/events/italian-heritage-month-receptionDiNapoli: Local Tax Cap Will Be Two Percent in 2022
… Property tax levy growth will be capped at 2% for 2022 for local … affects tax cap calculations for all counties, towns, and fire districts, as well as 44 cities and 13 villages. … applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of the rate of …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Capital – 2022 Financial Condition Report
… of the Budget projects: Capital spending to average $18.6 billion per year; and The share of non-federal capital spending financed … an increase of $1.2 billion (1.1 percent) from the prior year. * Actual spending figures in this section do not …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalComptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Bainbridge-Guilford … York State Comptroller Thomas P DiNapoli today announced his office completed audits of the BainbridgeGuilford Central …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… districts in New York. “Since implementing the system last year, we have evaluated the fiscal condition of nearly 2,300 … communities and uses financial indicators that include year-end fund balance, cash position and patterns of … Rochester (20.4%), Syracuse (34.2%) and Watertown (9.6%). These municipalities were each classified in the no …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesPension Payment Calendar
… Pension payments are deposited or mailed monthly. Direct Deposit Your pension … direct deposit, your check was mailed on December 30. 2025 Calendar (January – December) M = Check Mailing Date D = … Date 2025 Pension Payment Dates Month Check Mailing Date (M) Direct Deposit Date (D) …
https://www.osc.ny.gov/retirement/retirees/pension-payment-calendarTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … million from 2015-16 through 2017-18 by funding reserves and one-time expenditures and reducing property taxes. At the end of 2017-18, the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionBallston Area Recreation Commission – Board Oversight (2015M-269)
… Purpose of Audit The purpose of our audit was to examine oversight of the Commission’s financial operations … Area Recreation Commission is a joint activity established to provide low-cost recreational and educational programs to children residing in the Towns of Milton, Malta and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… Purpose of Audit The purpose of our audit was to determine if the Treasurer properly deposited receipts and … County funds over a nine-year period, pleaded guilty to grand larceny in the fourth degree, was sentenced to 90 days in jail and five years of probation and was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … District (District) and provides fire protection services to the District. The Department’s officers include a … which should provide policies and procedures relating to control of the Department’s cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… Purpose of Audit The purpose of our audit was to review internal controls over selected financial … for a purchase that may have created ambiguity as to whether the District intended to consider products that were reasonably equivalent. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process and payroll … was no evidence that the Board approved 3 percent raises to all District employees for 2014. Not all employees were required to use a time clock, and employees were not required to sign …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Oswego County – Transfer Station Cash Receipts (2015M-334)
… County is located in central New York State and has a population of approximately 122,000. The County, which is …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334