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Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were … and provides fire protection services for portions of the Towns of Greenfield and Wilton in Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… Authority’s procedures for monitoring water accountability and addressing water loss for the period January 1, 2014 … Finding Although the Authority is proactive in identifying and addressing unaccounted-for water, 43 percent of the water … efforts to investigate causes of excessive water loss and take appropriate action to reduce water loss and costs. … …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Longwood Public Library – Bank Account Management (2015M-309)
… Purpose of Audit The purpose of our audit was to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Gloversville Public Library – Claims Processing (2014M-81)
… Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… to achieve health insurance cost savings and address rising health insurance costs by offering employees a buyout … of Dix, Hector, Orange, Reading and Tyrone in Schuyler County and the Town of Catlin in Chemung County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mCold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… Purpose of Audit The purpose of our audit was to review the District’s procurement process … Key Finding Sufficient information was not attached to all claims to verify that the items and pricing on the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… Purpose of Audit The purpose of our audit was to determine if the District had established … internal controls over leave accruals for the period of July 1, 2012 through January 31, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsHoneoye Central School District – Payroll (2015M-277)
… of our audit was to examine the District’s payroll process for the period July 1, 2014 through October 1, 2015. … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year total approximately $17.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Middle Country Central School District – Financial Management (2016M-121)
… The Middle Country Central School District is located in the Town of Brookhaven, Suffolk County. The District, … estimates of appropriations and the use of fund balance in the annual budget. Use the surplus fund balance in a manner that benefits District residents. … Middle …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $78.9 … that claims are adequately documented and supported, are for appropriate purposes and are audited and approved prior …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mGarden City Union Free School District – Overtime (2016M-382)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July 1, 2014 through April 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Real Property Tax Exemptions Administration (2017-MR-4)
… properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal … and other such considerations. Assessors are responsible for granting and tracking real property tax exemptions within …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Global Concepts Charter School – Cash Disbursements (2017M-126)
… March 17, 2017. Background The Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the 2016-17 school …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Kendall Central School District – Capital Project (2017M-194)
… operates two schools with approximately 695 students, is governed by an elected five-member Board of Education. … residents were not properly informed prior to voting on a proposition for a District-wide capital improvement project … Provide voters with specific information on what will be included in proposed capital projects, including …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Delaware County – Assigned Counsel (2016M-384)
… June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns and 10 villages and … guidance for determining assigned counsel eligibility in April of 2016 County Law and State Executive Law were amended in April 2017 and now require counties to implement OILS …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Ordinary Death Benefit – State Police Plan
… payment (your beneficiaries would not receive a monthly pension benefit). The first $50,000 of this benefit is paid …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitLocal Sales Tax Collections Increased by 3% in July Compared to Last Year
… Local sales tax collections in New York state grew by 3% in July compared to the same … monitoring especially important.” For July 2023 compared with July 2022: New York City’s collections totaled $777 million, an increase of 0.2%, or $1.4 million. County and city collections in the rest of the state totaled $935 …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearDiNapoli: Local Sales Tax Collections Up Slightly in May
… Local sales tax collections in New York state increased by 1.1% in May compared to the same month in 2022, … and Region … Local sales tax collections in New York state increased by 11 in May compared to the same month in 2022 …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayDiNapoli: Local Sales Tax Collections Increased by 4% in August
… City’s collections totaled $760 million, an increase of 1.2%, or $9.1 million. County and city collections in the rest … Table Monthly Local Sales Tax Collections by County and Region … Local sales tax collections in New York state grew …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-august