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Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… 1, 2014 through January 31, 2016. Background The Maple Avenue Volunteer Fire Company #4 is a volunteer organization … Maple Avenue Volunteer Fire Company 4 Cash Disbursements 2016M118 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Delaware County – Assigned Counsel (2016M-384)
… period January 1, 2015 through June 9, 2016. Background Delaware County is located in eastern New York, consists of … Key Findings County officials began working with the Delaware County Bar Association (DCBA) to update the County’s … Delaware County Assigned Counsel 2016M384 …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Real Property Tax Exemptions Administration (2017-MR-4)
… , Coventry , Davenport , Greene , Lisle , Meredith , and Springfield . Purpose of Audit The purpose of our audit was …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Ischua and located in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Global Concepts Charter School – Cash Disbursements (2017M-126)
… and bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and … must have dual signatures and may be signed by the Board Chair or his or her designee, but the bylaws designate the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Kendall Central School District – Capital Project (2017M-194)
… purpose of our audit was to assess the District’s use of capital project resources for the period July 1, 2012 through … prior to voting on a proposition for a District-wide capital improvement project because the Board and District … specific information on what will be included in proposed capital projects, including detailed descriptions of the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Jericho Union Free School District – Financial Management (2016M-328)
… Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The District operates … an average balance of $1.1 million in this fund over the past four fiscal years. However, the District budgeted for …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and … Delaware Counties. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterOrdinary Death Benefit – State Police Plan
… $50,000 of this benefit is paid in the form of group-term life insurance, which is currently exempt from federal income tax. … While you are on an authorized medical leave of absence (with or without pay); While you are receiving workers’ …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitSandy Creek Central School District – Cafeteria Operations (2016M-354)
… July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown … Sandy Creek Central School District Cafeteria Operations 2016M354 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Bolton 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-58DiNapoli: Local Sales Tax Collections Up Slightly in May
… Local sales tax collections in New York state increased by 1.1% in May compared to the … compared to last year. “Modest growth in local sales tax collections could be challenging for local officials … Local sales tax collections in New York state increased by 11 in May …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayCentral 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 … on actual hours or days worked and Board-authorized pay rates and annual salaries. Consider entering into contractual … Update its policy to require the Treasurer to review debit card statements and receipts on a monthly basis and ensure …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overCampbell-Savona Central School District -- Budget Review (B2-14-11)
… Purpose of Audit Our purpose of our budget review was determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… Local sales tax collections in New York state increased by 1.6% in February compared to the same month in 2023, according to data released today … Local sales tax collections in New York state increased by 16 in February compared to the same month in 2023 according to data released today by …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearBelleville-Henderson Central School District – Financial Condition (2016M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The … 475 students, is governed by an elected seven-member Board of Education. The 2015-16 general fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Falconer Central School District – Financial Management (2016M-146)
… School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… job responsibilities. Adopt, distribute and periodically test and update a comprehensive disaster recovery plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationLocal Sales Tax Collections Increased by 3% in July Compared to Last Year
… 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 Comptroller Thomas P. … collections in New York state grew by 3 in July compared to the same month in 2022 according to an analysis released …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-year