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Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… report - pdf ] Audit Objective Determine whether Beaver River Central School District (District) officials ensured … Determine whether Beaver River Central School District District officials ensured that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andLivingston County Probation Department – Financial Operations (2016M-404)
… 1, 2014 through April 28, 2016. Background Livingston County is located in central New York and has a population of approximately 65,000. The County is governed by the Board of Supervisors, which comprises 17 elected Livingston County Town Supervisors. The Livingston County Probation …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Justice Court Fund: Invoice Billing Program
Justice Court Fund Invoice Billing Program
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programTown of St. Armand – Selected Financial Operations (2017M-142)
… 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion of the Village of … and expenditures were not properly accounted for resulting in taxpayer inequities. The Town lacked effective procedures … Ensure revenues and expenditures are allocated in the proper fund in accordance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Rensselaer City School District – Financial Condition (2016M-286)
… Board properly managed the District’s financial operations for the period July 1, 2012 through May 31, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $23.9 … Key Recommendations Adopt structurally balanced budgets for the general fund that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… accordance with applicable agreements. District officials do not have written policies or procedures in place to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationFreeport Union Free School District – Financial Condition (2016M-300)
… The Freeport Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed … reserve funds identified to benefit District residents in accordance with statutory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Tupper Lake Central School District – Financial Condition (2014M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns … The Board adopted budgets for the general fund that were not structurally balanced because the Board routinely relied …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40IX.7.F M-Year Legislation – IX. Federal Grants
… of funds availability terminates on September 30 of the fifth federal fiscal year after the period of funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationVillage of Nelsonville – Financial Operations (2012M-242)
… was to examine the Board’s financial oversight activities for the period June 1, 2011, to August 31, 2012. Background … Village of Nelsonville is located in Putnam County and has a population of 628 residents. The Village is governed by an … policies and procedures for the Clerk-Treasurer to follow when performing cash receipts and disbursement duties and did …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Town of Mohawk – Records and Reports (2013M-113)
… was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, … fund balances, results of operations, or prepare accurate reports that would allow the Board to adequately monitor the … Although the Supervisor prepared and remitted monthly reports to the Board and AUDs to OSC, these reports were not …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Great Bend Fire District, located in Jefferson County, is a district corporation of the State, distinct and separate … and files annual financial reports with OSC within 60 days after the close of the fiscal year. Adhere to the statutory requirements when calculating and reporting the property tax levy limit …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialIRS Pension Limitation – Article 14 Benefits
… amount is set by federal law and is periodically adjusted for inflation. … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… The growth is primarily due to transfer receipts, which account for more than 20 percent of personal income, well above the pre-pandemic share, and account for most of the quarter-over-quarter increase in …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021State Comptroller DiNapoli Releases School Audits
… School District and Roscoe Central School District . "In an era of limited resources and increased accountability, … from seven providers who were paid a total of $172,184 in 2016-17. In addition, district officials did not require written quote …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… that combined all water operations. The supervisor did not account for revenues and expenditures associated with …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1999
… a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The … overtime rate applies to all overtime earned during shifts that begin at or after 11:00 pm on 01/12/2022 and at or … 10:59 pm on 04/06/2022 (Institution) or during shifts that begin at or after 11:00 pm on 01/19/2022 and at or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1999-pilot-program-establishing-temporary-overtime-rate-employees-certainComptroller DiNapoli Releases Municipal Audits
… Public Library and the Upper Mohawk Valley Regional Water Board . “In today’s fiscal climate, budget transparency … for banking services. Upper Mohawk Valley Regional Water Board – Water Accountability (Oneida County) The authority monitors … Public Library and the Upper Mohawk Valley Regional Water Board …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Merrick Union Free School District – Financial Condition (2016M-240)
… through December 31, 2015. Background The Merrick Union Free School District is located in the Town of Hempstead, … Merrick Union Free School District Financial Condition 2016M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240