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Niagara Charter School – Student Enrollment and Billing (2013M-294)
… 1, 2012 through September 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara … Niagara Charter School Student Enrollment and Billing 2013M294 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… use of fund balance. Adopt a reserve policy establishing how reserves will be funded, how much will be reserved, and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… has adequate internal controls over its financial operations for the period January 1, 2012 through June 30, … Probation Department Internal Controls Over Financial Operations 2013M340 …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsVillage of New York Mills – Justice Court (S9-14-4)
… tickets to the State’s Department of Motor Vehicles (DMV). We found weak information technology controls. Key … that is over six years old to the Village. Contact the DMV about receiving the monthly DMV pending cases report. Periodically review and reconcile …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Germantown Central School District – Financial Management (2013M-230)
… more real property taxes than necessary and retained large amounts of taxpayer dollars without full disclosure of how these funds will be used. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Albany City School District – Separation Payments and Information Technology (2012M-251)
… period July 1, 2011, to August 31, 2012. Background The Albany City School District is located in the City of Albany, Albany County. The District is governed by the Board of … Albany City School District Separation Payments and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationTown of Forestport – Financial Management (2013M-184)
… was to examine the Town’s financial condition for the period January 1, 2012, to December 31, 2012. Background The … needs and financing sources for a three- to five-year period. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… to review selected Village financial operations for the period June 1, 2010, through February 29, 2012. Background … fund balance deficits in the general fund. During this period, the Village received over $642,000 in non-recurring …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationCleveland Hill Union Free School District – Financial Condition (2013M-272)
… the period July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… State, and Federal resources that is not under the control of the local school board and is governed under Education Law Article 56. The Child Development Center of the Hamptons Charter School (School) is governed by a … serve as the designated representative for the Treasurer of the School. FREE performs virtually all aspects of the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… financial and information technology operations for the period June 1, 2012 through October 28, 2013. Background The … audit the Treasurer’s records and reports during our audit period. As a result, there is an increased risk that errors …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Lincoln – Financial Management (2013M-245)
… 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were … plan or establish reserves to ensure unexpended surplus funds will be used as this Board intends, or in other ways to … Develop a formal plan to use the unexpended surplus funds in the general fund in a manner that will benefit …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Laurens – Budgeting Practices (2013M-204)
… resulting in excess spending of $630,000. The Supervisor does not segregate flood-related expenditures in the accounting records, so it could not be determined how much of this difference was attributable to the flood. As a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Upper Brookville – Justice Court (2013M-160)
… adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, … The Justices did not provide sufficient oversight of the court clerk to ensure that deposits were made within 72 hours of receipt. The court clerk usually prepares and makes bank deposits only …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… was to evaluate the Town’s financial management for the period January 1, 2007 to December 31, 2012 and the internal controls over claims processing for the period January 1, 2011 to August 31, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Town of Pittsfield – Disbursements (2013M-82)
… 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 residents. The Town is … total of more than $2,300 for his health insurance buy-out in the 2011 and 2012 fiscal years. These discrepancies …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Upper Jay Fire District – Audit Follow-Up (2023M-24-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Upper Jay Fire District – Board Oversight (2023M-24), released in May 2023. The audit determined that: The Board of Fire … Jay Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report Upper …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fDiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… PIT receipts were $7.2 billion lower than the same period in SFY 2022-23, reflecting, in part, this year’s … which were 6.8%, or $698.4 million, higher than the same period last year and $105.3 million higher than DOB …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-yearDiNapoli Releases December State Cash Report
… according to the monthly state cash report issued today by New York State Comptroller Thomas P. DiNapoli. Total spending of … billion below initial projections. “The state entered the new year with higher than expected revenue and spending …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-reportSUNY Bulletin No. SU-368
… Effective Dates: Payments that include both the Fall and Spring semesters may be made beginning in Administration Pay … Period 20L, paychecks dated 01/15/2025. Payments for the Spring semester only, may be made beginning in Administration … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of $500.46. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-368-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2024