Search
Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the Town’s annual audit reported …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… had not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through 2022-23 school years and made tuition calculation errors totaling $3,036 in the … are accurately prepared, calculated and issued. Consult with the District’s legal counsel to determine the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingWest Babylon Union Free School District – Claims Audit (2024M-62)
… The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods … our comment on an issue raised in the District’s response letter. … Determine whether the West Babylon Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62DiNapoli Releases Economic Report on the Bronx
… May 16, 2021. Sources: NYC Department of Health and Mental Hygiene; OSC analysis Certain conditions put individuals, and …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxOpinion 2008-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- … company under fire protection contract); (restrictions on use of money payable under fire protection contract); … (amounts payable to volunteer fire company); (restrictions on use of money by volunteer fire company); (submission of …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5DiNapoli Releases Analysis of SFY 2024-25 State Budget
… spending for vital state services like Medicaid and school aid and includes new funding and policy changes to … 25.8% in State Operating Funds, and 35.8% in All Funds. School aid and Medicaid drove much of the growth. The budget is estimated to provide $36 billion in total school aid for School Year (SY) 2024-25, an increase of $1.6 …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetVillage of Lyons Falls – Financial Management (2013M-393)
… management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … 43 percent of the water produced was unaccounted-for. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Germantown Central School District – Financial Management (2013M-230)
… 3, 2013. Background The Germantown Central School District is located in Columbia County. The District is governed by a Board of Education which comprises seven … expenditures. Ensure unexpended surplus fund balance is within the allowed legal limits. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… ‘Control Total Amount’ must be equal to the total amount of the deposit and is displayed as a positive amount (except in the case of a reversal). The ‘Count’ should reflect the number of … information on chartfield coding requirements, see Section 2 – Miscellaneous Receipts / Accounts Receivable Receipts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentPatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurate for the … written procedures documenting the type of records to be maintained or guidelines for using, approving, … in accordance with individual contracts and CBAs. Develop a procedure to ensure that employees do not approve their own …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236West Islip Union Free School District – Payroll (2016M-78)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through August …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Otisco Fire District – Financial Operations (2016M-415)
… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate … The Otisco Fire District is a district corporation of the State, distinct and separate from the Town of Otisco …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Homer Central School District – Financial Condition (2013M-306)
… audit was to examine the District’s financial condition for the period of July 1, 2011 through July 30, 2013. … nine elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $39 million. Key Findings The … $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hancock Central School District – Financial Condition (2013M-187)
… Background The Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by … during this fiscal year ending 2013-14. This, combined with the over-funded reserves, will bring total available …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… $6.2 million lacked completed original applications and/or supporting documentation. These properties had annual … Key Recommendations Ensure all applications are complete and supporting documentation is provided before granting … Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Opinion 2000-1
… , 29 NY2d 451, 328 NYS2d 672; Matter of Chapman v City of New York , 168 NY 80; Security v County of Albany , 96 AD2d … ex rel Nuccio v Eighth Dist. Prison Warden of City of New York , 182 Misc 654, 45 NYS 2d 230; but see Hunt v …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … that it was within the 4 percent statutory limit imposed on the level of unrestricted fund balance. Wantagh Union Free … account before remitting to the treasurer. For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Fort Ann Central School District - Fund Balance Management (2018M-119)
… The District’s unrestricted fund balance at the end of 2016-17 was almost $1.83 million or 15.25 percent of the ensuing year’s budgeted appropriations, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119State Agencies Bulletin No. 683
To update the current Security increment code system to incorporate the changes necessitated by the processing of recent arbitration awards
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employees