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Sag Harbor Union Free School District – Child Care Program (2016M-211)
… or reduced Program rates should be charged and whether registration fees were paid in full. Key Recommendations … approving applications for reduced rates and the type and form of records to be maintained. Maintain detailed records for each family, including a completed registration form for each child, any applications for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Purpose of Audit The purpose of our audit was to review the District’s fund balance and … Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mBuffalo City School District – Special Education and Grant Administration (2017M-73)
… the District’s process for claiming Excess Cost Aid and billing nonresident tuition for special education services … specifying that actual costs will be used as the billing method. Rebill school districts of residence using …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial … November 24, 2015 and examine the District’s calculation of separation payments for the period July 1, 2013 through … for the 2015-16 fiscal year totaled approximately $26.5 million. Key Findings The Board did not adopt budgets based …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andTrumansburg Central School District – School Lunch Operations (2015M-171)
… primarily with federal and State aid and revenue from the sale of food to students and employees. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… statutorily allowed transfers between reserve funds to best align funds with long-term needs and/or use the funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177DiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… to the same month in 2023, according to data released today by State Comptroller Thomas P. DiNapoli. Overall, local … to the same month in 2023 according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearConclusion – Improving the Effectiveness of Your Claims Auditing Process
… The claims auditing process is known as a "super control" because, when conducted effectively, it can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionConesus No. 1 Fire District – Internal Controls (2014M-46)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded. Our audit covered … No. 1 Fire District is located in Livingston County and is governed by the Board of Fire Commissioners comprising …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Quogue Union Free School District – Financial Condition Management (2017M-196)
Quogue Union Free School District Financial Condition Management 2017M196
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mProvisions for an Accidental Death Benefit – World Trade Center Presumption
… by filing an Application for Conversion of Service or Disability Retirement to Accidental Death Benefit for Victims … by September 11, 2026; You retired under a service or disability retirement; You have been retired 25 years or less …
https://www.osc.ny.gov/retirement/publications/world-trade-center/provisions-accidental-death-benefitRetiring with an Outstanding Loan – Special 20- and 25-Year Plans
… at retirement and the type of retirement (service or disability). The loan application and Retirement Online … at retirement, and the type of retirement (service or disability). Benefit Reduction Examples Here are examples of …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanWestchester County – Budget Review (B18-6-2)
… the significant revenue and expenditure projections in the County’s adopted budget for the 2018 fiscal year are … Findings Significant revenue and expenditure projections in the proposed budget are reasonable. While the County … estimates. Consider the potential financial impact of the settlement of the expired CBAs and be prepared to provide the …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Hamlin Fire Department Internal Controls Over Financial Activity 2015M13 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialWhat is the Real Property Tax Cap?
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… of Audit The purpose of our audit was to examine the Company’s internal controls over financial operations for the … December 5, 2013. Background The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in … and provides fire protection services to the Town. The Company’s administrative Board comprises seven members and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… deposits were not recorded in the checkbook register and a running cash balance was not maintained. The Treasurer has …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Amherst Central School District –Financial Condition (2016M-167)
… Purpose of Audit The objective of our audit was to review the District’s management of financial activities for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… five-member Board of Education, operates eight schools with more than 6,900 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventorySewanhaka Central High School District – Student Fees (2016M-296)
… School Districts: Elmont, Floral Park-Bellerose, Franklin Square and New Hyde Park-Garden City Park. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296