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Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Campbell-Savona Central School District -- Budget Review (B2-14-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … projection. District officials underestimated State aid in the 2014-15 tentative budget by almost $680,000. We …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Williamsville Central School District – Financial Management (2016M-274)
… through June 3, 2016. Background The Williamsville Central School District is located in the Towns of Amherst, Clarence … Williamsville Central School District Financial Management 2016M274 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Long Lake Central School District – Payroll (2016M-90)
… for collecting employees’ time records; recording the hours worked or salaries to be paid; making changes to … records) to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or … payrolls to ensure that payments are based on the actual hours or days worked and Board-authorized hourly rates or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Jericho Union Free School District – Financial Management (2016M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … officials overestimated budgeted appropriations by 9 to 12 percent– ranging from $9.8 to $12.4 million – for three of the four years in our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Otego-Unadilla Central School District – Financial Condition (2013M-84)
OtegoUnadilla Central School District Financial Condition 2013M84
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Falconer Central School District – Financial Management (2016M-146)
Falconer Central School District Financial Management 2016M146
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… collections totaled $759 million, an increase of 5.7%, or $40.7 million, from a year earlier. County and city … year quarter, these distributions are adjusted upward or downward, so that the quarter as a whole reflects reported …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearDiNapoli: Local Sales Tax Collections Increased by 4% in August
… collections totaled $760 million, an increase of 1.2%, or $9.1 million. County and city collections in the rest of … year quarter, these distributions are adjusted upward or downward, so that the quarter as a whole reflects reported …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustLocal 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 month in 2022, according to an analysis released today by State … Local sales tax collections in New York state grew by 3 in July compared to the same month in 2022 according to an …
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
… $1.71 billion in May, up $18.4 million compared to last year. “Modest growth in local sales tax collections could be challenging for local officials trying to maintain fiscal balance,” DiNapoli said. “Being prepared for a … what each municipality is due. In the third month of each calendar year quarter distribution figures are adjusted …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be … The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to … with certain exceptions, including a provision that allows school districts to override the cap with 60% voter approval …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Authority security. The Treasurer did not review the debit card statements and receipts. Key Recommendations Compare … Update its policy to require the Treasurer to review debit card statements and receipts on a monthly basis and …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overBolton Central School District – Financial Condition (2013M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … in Warren County. The District is governed by the Board of Education which comprises seven elected members. The … although the Board appropriated more than $690,000 of unexpended surplus funds each year, for a total exceeding …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Delaware County – Assigned Counsel (2016M-384)
… Purpose of Audit The purpose of our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined assigned counsel eligibility for the period … January 1, 2015 through June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Kendall Central School District – Capital Project (2017M-194)
… Kendall Central School District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Real Property Tax Exemptions Administration (2017-MR-4)
… The purpose of our audit was to determine whether town assessors were properly administering select real property … to granted exemptions and consult with the New York State Office of Real Property Tax Services or applicable County Real Property Tax Services Office, as necessary, for …
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)
… of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. … by a five-member Board of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.3 … check signer. School officials did not seek competition for 39 of the 48 purchases we reviewed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… fund to be self-sustaining. Monitor the MPLH and develop a strategy to move toward the industry standards for MPLH. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354