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Freeport Union Free School District – Financial Condition (2016M-300)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Board appropriated an average of $8.7 million each year to finance operations for the 2013-14 through 2015-16 fiscal … overfunded. Key Recommendations Develop a written plan to reduce the level of unrestricted fund balance to legal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Sackets Harbor Central School District – Financial Condition (2016M-89)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Harbor Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Endwell Fire District – Controls Over Financial Operations (2013M-277)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over financial operations … The Board did not audit and approve 63 disbursements prior to payment, totaling $149,505. We reviewed 64 disbursements … expenses for mutual aid. The payroll vendor has access to a District bank account with a significant amount of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Town of Cobleskill – Budgeting (2023M-138)
… realistic estimates based on available current data and historical trends. Include fund balance estimates in the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138DiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… of Ukraine has sent shockwaves through the financial world with repercussions that are ongoing. With inflation and supply chain issues continuing to impact … by investment results over a multi-year period along with numerous other actuarial assumptions, including wage …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnWheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… the District’s process and procedures for the procurement of professional services for the period July 1, 2014 through … WheatlandChili Central School District Procurement of Professional Services 2016M12 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesMinisink Valley Central School District – Financial Condition (2016M-26)
… The Minisink Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Panama Central School District – Financial Management (2016M-271)
… is located in the Towns of Busti, Harmony, North Harmony and Sherman in Chautauqua County. The District, which operates one school with approximately 500 students, is governed by an … totaled approximately $12.8 million. Key Finding The Board and District officials retained excessive levels of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Lake Placid Central School District – Transportation State Aid (2023M-95)
… officials applied for all applicable transportation State aid for new bus acquisitions. Key Findings District officials did not … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95White Plains City School District – Procurement of Professional Services (2014M-240)
… July 1, 2012 through April 30, 2014. Background The White Plains City School District is located in the city of White Plains, Westchester County. The District, which operates nine … White Plains City School District Procurement of Professional …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mElmira Heights Central School District – Financial Condition (2014M-76)
… 1, 2010 through February 19, 2014. Background The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The District is governed by an … Elmira Heights Central School District Financial Condition 2014M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Other Bulletin No. 43
… Background Civil Service Law, Section 131 and the Division of the Budget Bulletin D-1137, provide for payment of performance advances on April 1, 2018 to eligible M/C … 603-667) and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-43-april-2018-state-university-construction-fund-scfState Comptroller DiNapoli Releases School Audits
… operating surpluses, district officials increased the real property tax levy by an average of approximately …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… in the audit reports. “These audits highlighted what is both right and wrong with IDAs in our state,” said DiNapoli. “Too many communities … that were reviewed contained recapture provisions. For example, one business received more than $600,000 in tax …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataSchool Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a … assessors accept and process residents’ applications for STAR exemptions. The STAR program lowers the school real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
JasperTroupsburg Central School District Financial Condition 2015M22
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Willsboro Central School District – Financial Condition (2015M-362)
… in the adopted budgets by more than 10 percent over the past three years. The District has accumulated fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Albany Community Charter School – Financial Operations (2013M-185)
… and negotiating the related financial terms for the building space needed for school operations and the … by issuing a bond instead of continuing to lease the building. On May 26, 2011 the Board approved a compact … major financial commitments. At a minimum, for future building acquisitions, request a list of buildings available …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185State Agencies Bulletin No. 1026
… Services BU03 Institutional Services BU04 Division of Military & Naval Affairs BU47 Professional, Scientific and … Services BU67 Background In accordance with the terms of the Over40 Comp Time II program negotiated with CSEA, PEF and DC-37, employees are permitted in October of each year of the program to elect to cash out up to 120 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1026-2010-csea-pef-and-dc-37-over40-comp-time-ii-cash-outOther Bulletin No. 50
… Background Civil Service Law, Section 131 and the Division of the Budget Bulletin D-1140, provide for payment of performance advances on April 1, 2019 to eligible M/C … 603-667) and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-50-april-2019-state-university-construction-fund-scf