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Groton Central School District – Financial Management (2014M-288)
… audit was to examine the District’s financial activities for the period July 1, 2013 through August 21, 2014. … two schools with 833 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $18.8 million. … funds have excessive balances and no plans or policies for the use of the reserves. Over the last four years, the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… audit period, the Village/Town issued about 29,870 parking tickets and collected approximately $721,000 in fines and … still had $1.17 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 12,792 unpaid parking tickets totaling approximately $720,703 that have been …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices and claims … documentation, for appropriate purposes and approved prior to payment. Key Recommendations Seek competition when … and compensation. Conduct a proper audit of claims to ensure that all vouchers are properly itemized, show …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8York Central School District – Online Banking (2016M-295)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … officials were not aware of any agreements regarding online banking. District officials did not develop written procedures for online banking activities. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Tully Central School District – Financial Management (2016M-359)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.7 … regularly update a multiyear financial and capital plan for a three- to five- year period that addresses the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Lynbrook Union Free School District – Special Programs (2016M-45)
Lynbrook Union Free School District Special Programs 2016M45
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly … Administrator and claims auditor properly review all cell phone bills prior to authorizing payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularVillage of Akron – Selected Financial Activities (2016M-133)
… The objective of our audit was to review the Village’s water operations and the Clerk-Treasurer’s records and … was approximately $6 million. Key Findings We reviewed water and sewer billings to 53 customers and found that seven … Bill both water and sewer customers based on accurate meter readings and Board-approved rates and in a timely …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Town of Carlisle – Fund Balance (2017M-106)
… balance policy or comprehensive long-term financial and capital plans specifying the Town’s objectives and goals for … that reflects these levels and long-term financial and capital plans that specify the Town’s objectives and goals … funds. Use general surplus funds as a financing source for funding one-time expenditures, funding needed reserves or …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… was to assess potential revenue enhancement opportunities and controls over the cash receipts process of the Department of Weights and Measures for the period of January 1, 2012 through April … The County of Albany has approximately 303,000 residents and is governed by an elected 39-member Legislature and a …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andCarthage Central School District – Financial Condition (2014M-138)
… School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138State Comptroller DiNapoli Releases School District Audits
… generally used a competitive process to procure goods and services. However, they did not always seek competition for … Cherry Valley-Springfield Central School District – Financial Condition (Montgomery County and Otsego County) … effectively managed most aspects of the school district’s financial condition. However, they have not utilized their …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsReal Property Tax Cap - Local Governments
… online [Accessible only to filing entities] Enrollment Instructions [pdf] Instructions [pdf] Levy Limit Formula [pdf] Inflation and …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsReal Property Tax Cap - School Districts
… online [Accessible only to filing entities] Enrollment Instructions [pdf] Instructions for online filing [pdf] Levy Limit Formula [pdf] …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsNew York State Comptroller Thomas P. DiNapoli Statement on Fitch Ratings' Upgrade of NYS General Obligation Bonds
… latest indication of that improvement. While further steps to achieve structural budget balance are essential, I applaud … the Legislature and our well-funded pension plan have made to strengthen the state’s cash position and reduce projected …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-fitch-ratings-upgrade-nys-general-obligationNew York State Comptroller Thomas P. DiNapoli Statement on State Budget
This budget reflects stronger economic times and assists individuals and families who have not shared equally in the states economic prosperity
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetReport Types – Enhanced Reporting
… There are three report types you can submit in Retirement Online : the regular … Three different report types can be submitted through Retirement Online the regular …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-typesXV.16.A Overview – XV. End of Year
… The States accounting and financial reporting system provides for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewBellmore-Merrick Central High School District – Payroll (2023M-87)
… District officials accurately paid salaries and wages to 58 employees totaling $609,317 of the $127.3 million paid to 1,290 employees during the audit period. There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Rockland County - Sale of Estate Real Property (2019M-233)
… whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines. Key Finding Estate real properties were sold without third-party … Engage a professional appraisal service prior to listing estate real property for sale. County officials generally …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233