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East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… 1, 2013 through November 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andBuffalo City School District – Special Education and Grant Administration (2017M-73)
… purpose of our audit was to review the District’s process for claiming Excess Cost Aid and billing nonresident tuition for special education services and to review the grant administration procedures for the period July 1, 2014 through December 20, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… in New York state increased by 0.3% in January compared to the same month in 2023, according to data released today by State Comptroller Thomas P. … with a nearly flat increase this January compared to last year when inflation was more than twice as high and …
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
… public funds are disbursed. As the old saying goes, "the buck stops here;" nothing could be more true when an improper …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionWhat is the Real Property Tax Cap?
… the Tax Cap. Local government boards must pass a local law or resolution by at least a 60 percent vote to override …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… of our audit was to assess internal controls over the District’s financial activities for the period January 1, … through September 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… Purpose of Audit The purpose of our audit was to examine the Company’s internal controls over financial operations for the period of January 1, 2012 through December 5, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialConesus No. 1 Fire District – Internal Controls (2014M-46)
… Background The Conesus No. 1 Fire District is located in Livingston County and is governed by the Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Provisions for an Accidental Death Benefit – World Trade Center Presumption
… to the beneficiaries of certain retirees who participated in the World Trade Center rescue, recovery or cleanup. Your … Disaster (RS6418-W) if: You, or your eligible beneficiary in the event of your death, filed an Application for World … about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts …
https://www.osc.ny.gov/retirement/publications/world-trade-center/provisions-accidental-death-benefitWestchester County – Budget Review (B18-6-2)
… and expenditure projections in the County’s adopted budget for the 2018 fiscal year are reasonable. Background … adopted a total budget of approximately $2.1 billion for fiscal year 2018. Key Findings Significant revenue and … While the County budgeted $544.5 million in revenue for sales tax collections, we estimate total collections to …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Quogue Union Free School District – Financial Condition Management (2017M-196)
… through June 30, 2017. Background The Quogue Union Free School District is located in the Town of Southampton in … retained is necessary and reasonable. … 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-2017mRetiring with an Outstanding Loan – Special 20- and 25-Year Plans
… with an outstanding loan, the annuity portion of your retirement benefit will be permanently reduced . You cannot … loan balance at retirement and the type of retirement (service or disability). The loan application and Retirement … pay off your loan once you retire. The amount of your pension reduction will be based on your age, your loan …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanPleasantville Union Free School District – Financial Condition (2015M-311)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Village of Pleasantville in Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were … Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Sodus Central School District – Financial Management (2016M-392)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … the appropriate and necessary levels for reserve funds and how they are to be monitored, analyzed and maintained. The District does …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Sewanhaka Central High School District – Student Fees (2016M-296)
… Free School Districts: Elmont, Floral Park-Bellerose, Franklin Square and New Hyde Park-Garden City Park. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Oxford Academy and Central School District – Financial Management (2016M-6)
… of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period July … 19, 2015. Background The Oxford Academy and Central School District is located in the Towns of Coventry, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… of Audit The purpose of our audit was to evaluate the District’s financial condition and controls over fuel … November 30, 2014. Background The Commack Union Free School District is located in the Towns of Huntington and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryManhasset Union Free School District – Separation Payments (2016M-150)
… of Audit The purpose of our audit was to examine the District’s internal controls over the calculation and … February 29, 2016. Background The Manhasset Union Free School District is located in the Town of North Hempstead in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150