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DiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… including the “Big Four”cities of Buffalo, Rochester, Syracuse and Yonkers. “For the fourth consecutive year, … Auburn, Buffalo, Corning, Long Beach, Rochester, Syracuse, Watertown, White Plains and Yonkers, experienced …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentState Comptroller DiNapoli Releases School District Audits
… their budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Officials …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsOpinion 94-4
… Duties (requiring original signatures on vouchers) TOWN LAW, §118(1); GENERAL CONSTRUCTION LAW, §46: The statement of the officer whose action gave rise … officers and for proper purposes. April 5, 1994 William Kelly, Town Supervisor Town of Chili …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Comptroller DiNapoli Releases Municipal Audits
… the following local government audits have been issued. Village of Bainbridge – Conflict of Interest (Chenango County) Auditors found the village made 19 purchases of materials and supplies totaling … travel. Town of Hamburg – Woodlawn Beach State Park Receipts (Erie County) The board and officials did not …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 48
… and procedures regarding standards for entering vendor name information on a voucher when paying a single payment … State. Also, in the event of unclaimed funds, a standard name format increases the likelihood of locating claimants’ …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorHalf Hollow Hills Central School District – Procurement (2016M-239)
… Background The Half Hollow Hills Central School District is located in the Towns of Huntington and Babylon in Suffolk … operates nine schools with approximately 8,550 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Village of Galway – Claims Processing (2014M-79)
… through January 31, 2014. Background The Village of Galway is located in the Town of Galway in Saratoga County and has a population of approximately 200. It is governed by an elected Board of Trustees that comprises a …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79City of Long Beach – Budget Review (B22-7-4)
… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … City of Long Beach Budget Review B2274 New York Office of the State …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4SUNY Bulletin No. SU-388
… Downstate Location Stipends. Affected Employees: Employees in the State University Graduate Student Negotiating Unit … between the State of New York and GSEU, provides for a location adjustment to employees whose work site is New … Putnam, or Orange County. Each campus is allocated a portion of the Downstate Location Fund based on the number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-388-suny-downstate-location-stipend-gsnu-employees-representedTown of Niagara – Justice Court (2015M-218)
… Town Board. The Town’s Justice Court collected $557,951 in fines, fees and surcharges in 2014. Key Findings The Justices did not ensure that all fines and fees were properly collected. The Court did not … request the suspension of driver’s licenses by the State Department of Motor Vehicles of individuals who had …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Elmwood Village Charter School – Building Acquisition (2017M-237)
… million. Key Findings The Board did not conduct a thorough site selection review and cost-benefit analysis when … appraised value. Key Recommendation Conduct and document site selection reviews and cost-benefit analyses for real …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Cairo-Durham Central School District – Information Technology (2017M-246)
… District officials properly safeguarded information technology (IT) assets for the period July 1, 2015 through … CairoDurham Central School District Information Technology 2017M246 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Otego-Unadilla Central School District – Financial Condition (2015M-245)
… 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 and Butternuts in Otsego County and the Towns of Sidney and Franklin in Delaware County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… expenditures to offset the declines in revenues. Tuition accounts receivable records and the District’s financial reports were … action, when necessary. Reconcile the individual accounts to the control account of accounts receivable and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company … are no controls in place requiring the Board’s review and approval of claims prior to payment. The audit committee did not audit the Treasurer’s records and submit its audit report as required. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
Town of Edwards Internal Controls Over Selected Financial Operations 2013M20
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20East Greenbush Central School District – Claims Processing (2015M-302)
… July 1, 2014 through August 31, 2015. Background The East Greenbush Central School District is located in the Towns of East Greenbush, Nassau, North Greenbush, Sand Lake and … East Greenbush Central School District Claims Processing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Piseco Common School District – Claims Auditing (2015M-230)
… Background The Piseco Common School District is located in the Towns of Arietta and Morehouse in Hamilton County. The District, which is … Board of Education, does not operate a school, and its 30 students attend schools in other districts on a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Mount Sinai Union Free School District – Financial Management (2013M-227)
… period July 1, 2011, through June 30, 2013. Background The Mount Sinai Union Free School District (District) is located … Mount Sinai Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Examination of Island Peer Review Organization
… Purpose We examined select subcontractor expenses the Department of Health (Department) made to Island Peer Review Organization (IPRO) … We examined select subcontractor expenses the Department of Health Department made to Island Peer Review …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organization