Search
DiNapoli Releases Fiscal Stress Scores for 17 Cities
… designation. However, the city did improve its score from the prior year and moved out of the “moderate fiscal …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesNew York Mills Union Free School District – Financial Management (2016M-107)
… financial plan for a three- to five-year period that addresses the District’s use of fund balance and any economic or environmental factors. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for … contain the required proof of residency; three instances where no date was on the address verification document or the date was several years old; and one instance where the address did not agree with the address on the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… controls over the Department’s financial operations for the period January 1, 2013 through January 31, 2015. … The Halfmoon Hillcrest Volunteer Fire Department is a not-for-profit organization located in the Town of Halfmoon, … County. The Department, which provides fire protection for the Towns of Halfmoon and Clifton Park and the City of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… Purpose of Audit The purpose of our audit was to determine whether Department officials ensured that … accountability. Individual claims were not reviewed prior to payment approval. The Department does not have a code of … required by statute. Key Recommendations Amend the bylaws to provide for adequate segregation of duties and oversight …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesMount Morris Central School District – Financial Condition (2014M-328)
… or monitor the implementation of the approved budget plan. The business administrator and external auditor moved $160,544 from the unemployment insurance reserve to cover the amount … in a timely manner. Return moneys improperly transferred from the unemployment insurance reserve fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Albany Community Charter School – Financial Operations (2013M-185)
… students at the School, nor the State Education Department Charter School Tuition rate. Key Recommendations Properly … Albany Community Charter School Financial Operations 2013M185 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185DiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… calculates property taxes. “New York City’s residential real estate market has proven resilient to the pandemic as prices … is home to some of the city’s most expensive residential real estate. Market value increases were more concentrated in …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersCredit for Previous or Military Service – Article 14 Benefits
… service may be recredited and your date of membership and tier changed. If your previous membership was with another … Member & Employer Services Bureau. For reinstatement to Tier 1 or Tier 2, you must send us a completed Application to … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceOlean City School District – Financial Management (2016M-210)
… Purpose of Audit The purpose of our audit was to review the District’s financial management and budgeting practices for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Rochester Academy Charter School – Purchasing (2013M-144)
… paid from an original receipt that contains sufficient detail to support the expenditure. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Ballston Area Recreation Commission – Board Oversight (2015M-269)
… recreational and educational programs to children residing in the Towns of Milton, Malta and Ballston, the Village of Ballston Spa and the Ballston Spa Central School District, in Saratoga County. The Commission is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269McGraw Central School District – Fund Balances (2017M-248)
… use of excess unrestricted fund balance in a manner that benefits District residents. Review all reserves to determine … in accordance with applicable statutes in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Friendship Central School District –Procurement (2016M-175)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 9, 2016. … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $9.3 million. Key Findings … The purchasing policy did not establish procedures for procuring professional services. The purchasing agent and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Indian River Central School District – Financial Condition (2016M-287)
… The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through March … reasonable budgets or effectively manage the District’s financial condition to ensure that the general fund’s … in the debt service fund. The District’s long-range financial plan does not show detailed projections and their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287DiNapoli: Regional Land Banks Fighting Urban Blight
… Budget reports filed with the Authorities Budget Office show subsidies and grants account for the vast majority of …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightXII.6.J Paying a Refund – XII. Expenditures
… with “02”. A list of refund types and valid Vendor ID’s is included in Chapter X. Business Units needing a type … Vendor Management Unit to request a single payment vendor ID for before processing those refund payments in the SFS. … Units will be assigned a different single payment vendor ID for each type of refund their Business Unit processes. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundNY-Sun Incentive Program
… commitment of $1 billion to stimulate the marketplace for solar energy in New York. NY-Sun aims to add more than three gigawatts (3 billion watts) of solar capacity, enough to power approximately 400,000 homes … is to help establish a self-sustaining and self-sufficient solar industry in the State. The roughly $1 billion will be …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programRockland County – Budget Review (B6-13-6)
… The general fund deficit has increased from $31.5 million at December 31, 2008 to $96.5 million at December 31, 2011. These deficits were mainly caused by … estimate that the general fund deficit could increase to at least $110 million as of December 31, 2012. Key Finding We …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6Northeastern Clinton Central School District – Payroll (2016M-76)
… our audit was to assess the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $27.4 … Key Recommendations Adopt written policies and procedures for processing payrolls, clearly establishing the duties and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76