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Andes Central School District – Financial Management (2013M-250)

… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of … levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 through … officials used $205,000 of appropriated fund balance in 2011-12, their unreserved fund balance increased to almost …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250

Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)

… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over circulation … a circulation policy that contains procedures related to collecting cash receipts at the circulation desk, the procedures were insufficient. Procedures did not establish which employees were authorized to collect cash …

https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8

Sweet Home Central School District – Financial Management (2016M-207)

… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207

South Huntington Union Free School District – Financial Condition (2016M-132)

… December 31, 2015. Background The South Huntington Union Free School District is located in the Town of Huntington, … South Huntington Union Free School District Financial Condition 2016M132 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132

North Merrick Union Free School District – Treasurer’s Duties (2013M-366)

… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 … North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is governed by … The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366

Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)

… comprises five elected members. The District’s general fund expenditures for fiscal year 2012-13 were approximately … $12.5 million. Although the Board appropriated unexpended surplus funds each year (approximately $10.3 million over a … actually used $2.5 million (24 percent) of unexpended surplus funds for District operations. The consistent …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-management

State Comptroller DiNapoli Releases Municipal Audits

… following local government audits have been issued. City of Elmira – Audit Follow Up (Chemung County) A prior audit of the city found the council and city officials did not … Law. In addition, the tax collector’s records included an unidentified bank balance of $4,637 as of January 1, 2018 …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli: Local Sales Tax Collections Up 3.8% in August

… Local sales tax collections in New York state increased by 3.8% in August compared to the same month in 2023, according to data released today by State … Local sales tax collections in New York state increased by 38 in August compared to the same month in 2023 according to data released today by State …

https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-august

DiNapoli: Local Sales Tax Collections Nearly Flat in July

… in New York state increased by 0.2% in July compared to July 2023, according to data released today by State Comptroller Thomas P. … growth in local sales tax collections in July compared to last year,” DiNapoli said. “As local officials start … in New York state increased by 02 in July compared to July 2023 according to data released today by State …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-july

Ordinary Death Benefit – New Career Plan

… Your beneficiary may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit … Your accumulated contributions (if any) are also payable to your beneficiary. Eligibility An ordinary death benefit …

https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefit

Filing Requirements – World Trade Center Presumption

… encourage you to file an Application for World Trade Center Notice (RS6047-N) by September 11, 2026. Filing this … benefit now, you must file an Application for World Trade Center Accidental Disability Presumption (RS6047-W) . If you … so, you must still file an Application for World Trade Center Notice (RS6047-N) on or before September 11, 2026 to …

https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirements

Ordinary Death Benefit – Police and Fire Plan

… death benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …

https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefit

Islip Union Free School District – Payroll (2017M-291)

… period July 1, 2016 through July 31, 2017. Background The Islip Union Free School District is located in the Town of Islip in Suffolk County. The District is governed by a … Islip Union Free School District Payroll 2017M291 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291

Hicksville Union Free School District – Purchasing (2016M-34)

… 2014 through October 31, 2015. Background The Hicksville Union Free School District is located in the Town of Oyster … Hicksville Union Free School District Purchasing 2016M34 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34

Half Hollow Hills Central School District – Procurement (2016M-239)

… 1, 2014 through March 31, 2016. Background The Half Hollow Hills Central School District is located in the Towns of … Half Hollow Hills Central School District Procurement 2016M239 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239

Albany City School District – Payroll (2017M-97)

… for the 2016-17 fiscal year totaled approximately $234 million. Key Finding Except for minor discrepancies which …

https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97

Mount Pleasant Central School District – Financial Condition (2015M-82)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … adequately monitored the District’s financial condition to maintain fiscal stability. Key Recommendation Continue to monitor the budget and take necessary action to maintain …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82

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