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Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Certain provisions of the School’s charter, bylaws and code of ethics appear inconsistent with each other as … more contained signatures of the chief executive officer and the Board Chairperson, as required by School policy. Key Recommendations Establish policies and procedures to ensure that all disbursements are properly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… 14, 2013. Background The Town of Grand Island is located in Erie County and has a population of approximately 20,400 … by authorized employees. There were no procedures in place to regularly monitor fuel transactions for …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Village of Liberty – Budget Review (B4-14-9)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … for the water fund, almost $1 million for the sewer fund and over $820,000 for the sanitation fund. Key Findings Based … for certain matters, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district public library … which received its charter from the State Board of Regents in 1988. The Library is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Alexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Watervliet City School District – Fiscal Stress (2014M-149)
… City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The District, which … to be maintained, resulting in the need to issue revenue and tax anticipation notes to meet cash flow needs. The Board and District officials failed to properly monitor capital …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149City of Elmira – Financial Condition (2017M-90)
… a deficiency of more than $1.6 million at the end of 2015. State aid revenue was not appropriately restricted for …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Eldred Central School District – Budget Review (B4-15-3)
… are reasonable. The proposed budget of $5,783,942 for State aid is $274,899 higher than the State’s estimate of $5,509,043. The budgeted $1,930,000 for … for the probable return of $200,000 in building aid to the State Education Department. The proposed budget includes …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… Local sales tax collections in New York state increased by 5.1% in November compared to the same …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberChurchville-Chili Central School District – Financial Management (2015M-354)
… total approximately $79.5 million. Key Findings The Board and District officials adopted budgets that overestimated … by 6 to 7 percent between fiscal years 2012-13 and 2014-15, totaling almost $15 million. The District … annual reserve report that includes the reserve balances and planned uses, but does not address the establishment of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Brocton Central School District – Claims Audit (2023M-15)
… there was an increased risk that improper or unsupported payments could have been made and may not have been detected and corrected. Had the Board of Education (Board) provided the claims auditor with … to demonstrate that claims complied with the District’s procurement policy. 28 of the claims totaling approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Morris Central School District – Fund Balance Management (2023M-47)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … As a result, they were not transparent with taxpayers and the District levied more taxes than needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47State Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal … 2026 Preliminary Budget: New York City’s Fiscal Year (FY) 2025 $116.9 billion preliminary budget confirms the city’s finances are improving. Over $3 billion in better than projected revenue and $2.4 billion allocated …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetWallace Fire District – Board Oversight (2024M-126)
… that: District funds are not adequately safeguarded and not spent in a prudent and economical manner. For example, the Board did not use … monthly bank reconciliations, monthly Treasurer’s reports and budget-to-actual reports. The Board adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Town of West Seneca – Audit Follow-Up (2019M-195-F)
… that the Town Board (Board) did not properly plan and manage the capital project and was not fully transparent on the anticipated project … not ensure an itemized project budget outlining revenues and expenditures was maintained in the accounting records. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fCost-Saving Ideas: Evaluating Solid Waste Collection Options
… is the most cost-effective, evaluate different methods and estimate the cost of each option. The local government, … may make it a lower cost alternative. Updated technology and improved management: Automated collection and the type of vehicles being used may substantially affect …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsCUNY Bulletin No. CU-553
… of Agreement between CUNY (City University of New York) and the PSC for the Term of 10/20/2010 – 11/30/2017. … if the employee is active on the payroll on 09/01/2016 and 05/01/2016. Full-time annual employees in Grad Asst A, B and C titles will receive a $750 Ratification Bonus payment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-553-cuny-psc-professional-staff-congress-ratification-bonusState Agencies Bulletin No. 851
… Purpose To explain procedures for processing OGS Bonus Payments. Affected Employees Certain OGS employees in the CSEA Administrative Services Unit (BU02) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/851-2008-office-general-services-ogs-bonus-paymentState Agencies Bulletin No. 758
… employees in the CSEA Administrative Services Unit (BU02) and CSEA Operational Services Unit (BU03) Background Pursuant to the Memorandum of Understanding between OGS and CSEA signed March 8, 2004 and Chapter 83 of the Laws of 1995 amending Subdivision 1 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/758-2007-office-general-services-ogs-bonus-paymentState Agencies Bulletin No. 572
… the agency. If there are any changes to the above fields for a transaction, the report entry will be Change . For changes, the "before" information and the "after" … is an addition to the page, the report entry will be Add . For additions, the "before" information will appear as blank …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-page