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Delaware 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)
… within the local government’s boundaries. We examined the administration of the Agricultural, Persons 65 Years of Age … Real Property Tax Exemptions Administration 2017MR4 …
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)
… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process for the period July … bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and purchasing … and update cash disbursement and purchasing policies to ensure they are consistent with the charter and bylaws. …
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)
… develop or provide the public with a formal project plan detailing the scope and related costs. Because bids for the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Ordinary Death Benefit – State Police Plan
… and your death is not attributable to an on-the-job accident. The ordinary death benefit is a one-time, lump sum …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitSandy Creek Central School District – Cafeteria Operations (2016M-354)
… level for meals per labor hour (MPLH) is below the industry average. District officials paid cafeteria employee … Monitor the MPLH and develop a strategy to move toward the industry standards for MPLH. Ensure that the cost of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
Oswego City School District Financial Management and Nonresident Foster Student Tuition 2016M224
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterBelleville-Henderson Central School District – Financial Condition (2016M-46)
… The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through … BellevilleHenderson Central School District Financial Condition 2016M46 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46DiNapoli: 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 … DiNapoli’s office calculated the inflation factor at 8% for those with a June 30, 2024 fiscal year end. “School and … 2% allowable levy growth affects the tax cap calculations for 676 school districts and 10 cities with fiscal years …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearFalconer Central School District – Financial Management (2016M-146)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … amounts reserved are necessary and reasonable. Any excess funds should be transferred to unrestricted fund balance …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid procedures … did not apply for all the transportation State aid to which the District was entitled for bus purchases. The … a comprehensive disaster recovery plan that identifies how essential data will be preserved during a disaster and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationDiNapoli: Local Sales Tax Collections Increased by 4% in August
… in New York state grew by 4% in August compared to the same month in 2022, according to data released today by … totaled $1.78 billion, up $67.9 million compared to the same time last year. “Local sales tax collections in … should budget accordingly and monitor cash flow for the foreseeable future.” For August 2023, compared with …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustCampbell-Savona Central School District -- Budget Review (B2-14-11)
… Purpose of Audit Our purpose of our budget review was determine whether the significant revenue and expenditure projections in the … budget to a reasonable amount. Use unexpended surplus funds in excess of the 4 percent limit to benefit taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Local 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 Comptroller Thomas P DiNapoli
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
… in New York state increased by 1.1% in May compared to the same month in 2022, according to an analysis released … today by State Comptroller Thomas P. DiNapoli. This is the third consecutive month in 2023 of less than 2% growth. … of 3.3%, or $23.5 million. County and city collections in the rest of the state totaled $862 million, a decrease of …
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)
… Regional Market Authority Internal Controls Over Selected Financial Operations 2015M235 …
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)
… that include realistic estimates for expenditures based on contractual and historical data. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Jericho Union Free School District – Financial Management (2016M-328)
… The purpose of our audit was to examine the District’s financial management practices for the period July 1, 2014 … Jericho Union Free School District Financial Management 2016M328 …
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)
… The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by … year, the cumulative effect of these variances resulted in a 52 percent increase in the District’s fund balance. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… in New York state increased by 1.6% in February compared to the same month in 2023, according to data released today by State Comptroller Thomas P. … sales tax collections are from the cash distributions made to counties and tax-imposing cities by the state Department …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-year