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Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… Purpose of Audit The purpose of our audit was to determine whether the District provided cost-effective … provided cost-effective special education services to its students and the rates it charged other districts were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationValley Central School District – Financial Condition (2014M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and the Board’s … operating deficits and appropriation of fund balance to finance the planned deficits. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58West Hempstead Water District – Life Insurance (2016M-393)
… of our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period … Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory authority only to provide group life insurance. Key Recommendation Review the life insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Brewster Central School District – Financial Condition (2014M-224)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Finding District officials have taken appropriate action to manage the District’s financial condition.gets. This …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … and administrative staff have taken appropriate action to manage the District’s financial condition, including …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mSummitville Fire District – Financial Activities (2016M-395)
… Purpose of Audit The purpose of our audit was to determine whether District officials established adequate controls to ensure that financial activity was properly recorded and … Key Finding The Board has established adequate controls to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395State Agencies Bulletin No. 1973
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … January 13, 2022. OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for 2022 … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… efforts and increased state financial assistance, the New York State Thruway Authority will continue to face fiscal challenges, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The … for the long term and clearly lay out how it will affect New York drivers and taxpayers.” The Thruway Authority is …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsDiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… bonus paid to securities employees dropped to $176,700, a 26% decline from the previous year’s $240,400, according to … industry profitability in 2022,” DiNapoli said. “A 26% decline brings the average bonus closer to what financial … bonus paid to securities employees dropped to $176700 a 26 decline from the previous years $240400 according to New …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsDiNapoli: MTA Faces Growing Risks to Its Capital Funding
… Without additional money from better-than-anticipated tax and fare revenues or added savings from cost …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-mta-faces-growing-risks-its-capital-fundingState Comptroller DiNapoli's Annual Report on MTA Debt Highlights Progress on Capital Investments and Debt Management
… (MTA) has taken strides in advancing both its 2020-2024 and 2025-2029 capital programs, according to a report … year, federal uncertainties remain. The MTA is counting on $14 billion in federal funds for its current capital … paid out of the operating budget, it can disrupt spending on day-to-day operating needs. While the lockbox plays a …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapolis-annual-report-mta-debt-highlights-progress-capital-investments-and-debtKendall Central School District – Capital Project (2017M-194)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for … District residents were not properly informed prior to voting on a proposition for a District-wide capital … in significantly lower than anticipated, the Board decided to expand the original scope and spend the remaining …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Real Property Tax Exemptions Administration (2017-MR-4)
… assessors were properly administering select real property tax exemptions for the period January 1, 2016 through … legal provisions grant it exempt status. Real property tax exemptions are granted on the basis of many different … are responsible for granting and tracking real property tax exemptions within the local government’s boundaries. We …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Williamsville Central School District – Financial Management (2016M-274)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … appropriated $21.7 million of unrestricted fund balance to help finance operations, which was not needed because the … include realistic appropriations based on actual needs to avoid levying taxes at a level greater than needed and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… Purpose of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for … average annual operating deficit would have increased to almost $179,000. Key Recommendations Complete a … for increasing revenues and decreasing expenditures to a level that allows the school lunch fund to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation … The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two towns in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationJericho Union Free School District – Financial Management (2016M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … officials overestimated budgeted appropriations by 9 to 12 percent– ranging from $9.8 to $12.4 million – for three of the four years in our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Falconer Central School District – Financial Management (2016M-146)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … of $2.5 million each year and appropriated fund balance to help finance operations that generally was not used. … in compliance with the statutory limit and develop a plan to use excess fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Board has not developed a written plan that communicates to taxpayers the optimal funding levels or conditions under … Return any excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Campbell-Savona Central School District -- Budget Review (B2-14-11)
… Purpose of Audit Our purpose of our budget review was determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11