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Oakfield-Alabama Central School District – Budgeting (2016M-172)
… the same period. The District appropriates reserves as a funding source in annual budgets but does not use them, and the Board did not establish an appropriate funding level for the retirement contribution reserve. Key … that it clearly describes the Board’s intended use and funding levels of the reserves. … OakfieldAlabama Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Jamestown City School District – Financial Condition (2015M-120)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Background The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, … has been reduced to a dangerously low level. The Board has not developed a multiyear financial plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 15, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $28.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and examine … 2013. Background The Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsSchroon Lake Central School District – Financial Condition (2014M-145)
… our audit was to review the District’s financial condition for the period July 1, 2010 through July 31, 2013. Background … The District’s general fund budgeted appropriations for the 2013-14 fiscal year were approximately $7.4 million. … expenditures were well below the budgeted appropriations for each year we reviewed. The Board did not establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… of our audit was to assess the District’s fund balance and examine the procedures for hiring administrators for the … of $4.2 million restricted in the insurance reserve and overfunded the retirement contribution reserve by $4.3 … resolution, which should include the rationale, objective and funding level for each reserve. Adhere to District policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesBatavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … the Board appropriated fund balance in the annual budgets to help finance operations, these amounts were not needed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160DeRuyter Central School District – Financial Condition (2015M-119)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … policy establishing the level of unrestricted fund balance to maintain. The Board has not formally adopted a long-term … reserve for authorized purposes and did not budget to make a required repayment to the repair reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Moravia Central School District – Cafeteria Operations (2016M-4)
… irregularities. Key Recommendations Analyze school lunch fund operations by completing a cost-per-meal analysis and … decreasing expenditures to a level that allows the fund to be self-sustaining, including monitoring the MPLH and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Montauk Union Free School District – Financial Condition (2016M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … 2015. Background The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The … which operates one school with approximately 475 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… Objective Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers and members provided adequate financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Forms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and … AC973 [pdf] For use by all school districts coterminous with or partly within or wholly within, cities of under … to be Purchased [pdf] Model Custodial Agreement for Use with Collateral Pools [pdf] Model Code of Ethics for Local …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesState Agencies Bulletin No. 1749.1
… Summer Session Payments Affected Employees Teachers in the Professional, Scientific and Technical Services Unit – BU05 or designated Management or Confidential in BU06 who work Summer Session in 2019 Effective Date(s) Beginning of Summer Session, as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17491-2019-summer-session-payments-institution-teachersDiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… Federal COVID-19 relief funds distributed during the pandemic … forward, however, the system needs help from all levels of government to stay solvent and prepare for future … the city’s public health emergency. H+H faced structural budget challenges prior to the pandemic, including the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careState Agencies Bulletin No. 1574.1
… Summer Session Payments Affected Employees Teachers in the Professional, Scientific and Technical Services Unit – BU05 or designated Management or Confidential in BU06 who work Summer Session in 2017 Effective Date(s) Beginning of Summer Session as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15741-2017-summer-session-payments-institution-teachersUnified Court System Bulletin No. UCS-167
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … and CT Background The Judiciary Law, Section 37 provides for the payment of annual increments and additional increments (longevity payments) for certain employees in the Unified Court System (UCS). The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-167-april-2011-service-increments-longevity-payments-and-longevityNYS Comptroller DiNapoli: Wall Street Profits and Bonuses Up Sharply in 2017
… Securities industry profits rose dramatically in 2017 for the second consecutive year and the average bonus paid to industry employees in New York City jumped 17 percent to reach $184,220 … are not included. The Comptroller's estimate is based on personal income tax trends and includes cash bonuses for …
https://www.osc.ny.gov/press/releases/2018/03/nys-comptroller-dinapoli-wall-street-profits-and-bonuses-sharply-2017State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … State and Local Retirement System. The release of this report was held due to the findings being referred to outside … or disable the network. Rochester Academy Charter School – Credit Cards (Monroe County) School officials did not ensure …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Economic and Demographic Trends – 2022 Financial Condition Report
… than that in 2019. The State’s unemployment rate fell from 9.9 percent in 2020 to 6.9 percent in 2021. The leisure … and information—together make up 26.9 percent. New York’s Population Declined in 2021 According to U.S. Census estimates, the State’s population decreased by 1.8 …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsDiNapoli: 33 School Districts Reported in Fiscal Stress
… so communities can correct them. My office will continue to provide financial planning tools, guidance and training to … Districts: Common Themes for School Year 2018-19 Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stress