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Mount Pleasant Central School District – Financial Condition (2015M-82)
… audit was to examine the District’s financial condition for the period July 1, 2013 through January 6, 2015. … operates four schools and the District’s operating budget for the 2015-16 year is approximately $59 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… to examine BOCES’ purchasing and asset disposal activity for the period July 1, 2014 through December 31, 2015. … The District’s general fund budgeted appropriations for the 2016-17 fiscal year are approximately $333 million. … Key Recommendations There were no recommendations in this report. … Eastern Suffolk Board of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194Fire Island Union Free School District – Leave Accruals (2015M-289)
… July 1, 2014 through August 31, 2015. Background The Fire Island School District is located in the Towns of Brookhaven … were no recommendations as a result of this audit. … Fire Island Union Free School District Leave Accruals 2015M289 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Hicksville Union Free School District – Purchasing (2016M-34)
… of Audit The purpose of our audit was to examine the District’s purchasing practices for the period July 1, 2014 … October 31, 2015. Background The Hicksville Union Free School District is located in the Town of Oyster Bay, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Half Hollow Hills Central School District – Procurement (2016M-239)
… of Audit The purpose of our audit was to examine the District’s procurement procedures for the period July 1, 2014 … March 31, 2016. Background The Half Hollow Hills Central School District is located in the Towns of Huntington and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239CUNY Bulletin No. CU-838
… of this bulletin is to notify agencies of health benefit rate changes. Affected Employees: CUNY employees with health … affected. Effective Dates: Effective in paychecks dated July 24, 2025, for Institution Current and August 7, 2025, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-838-city-new-york-health-benefit-rate-changesOverview – Governmental Accounting Standards Board
… Statement No. 67 and Statement No. 68 , outline how pension plan liabilities are accounted for and disclosed in the financial reporting statements of public pension plans and participating employers. These are intended to improve pension information and increase the transparency, …
https://www.osc.ny.gov/retirement/employers/gasb/overviewState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … were unreliable. The court's bail amounts were understated for the current justices by approximately $60,000. Town of … banking duties and did not dedicate a separate computer for online transactions to limit access to online bank …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Chenango Bridge Fire Company , Franklin County , Newfield Fire Company , Town of Southold and the Union Center Fire Company . “In today’s …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… 31, 2012. Background The Town of Sullivan is located in Madison County and has a population of approximately … The Town Clerk is also the appointed Receiver of Taxes. In 2012, the total tax warrant was approximately $9.9 … million. Key Findings The Town has excessive fund balances in the general – outside village, highway – town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267State Comptroller DiNapoli Releases Municipal & School Audits
… Over a 16-month period, officials missed an opportunity for the district to realize approximately $487,000 in … investment program. The assistant superintendent for business, finance and support services and district … State Aid (Essex County) District officials did not apply for all applicable transportation state aid for new bus …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… oversight North Babylon Union Free School District – Online Banking (Suffolk County) Auditors determined that online banking transactions were appropriate, but the board … requirements of state law and must improve controls over online banking to ensure these transactions are secure. In …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases Profile of New York's Small Business Owners
… doors or struggled through the pandemic, entrepreneurs in New York continued to identify and pursue new opportunities, … to assist small businesses under the State Small Business Credit Initiative, a federal program established in 2010 to …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersUlster County – Financial Condition (2014M-27)
… Closely monitor the level of unexpended surplus funds in the general fund and ensure that budgets are structurally …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Oneonta City School District – Payroll (2017M-202)
… Town of Oneonta and portions of the Towns of Laurens, Milford, Maryland and Davenport in Otsego and Delaware …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Crown Point Central School District - Claims Auditing (2018M-76)
… and approved. Audit and approve claims before payment in accordance with New York State Education Law (Education …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… contain adequate information regarding bills approved for payment. Key Recommendations Segregate cash receipt and … information regarding the bills that membership approved for payment. Department officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andWestchester Community College – Fixed Assets (2017M-78)
… is a two-year college sponsored by Westchester County and the State University of New York and is located in Valhalla, New York. The College is governed by a 10-member Board of Trustees and has approximately 13,000 full-time and part-time …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Town of North Hudson - Payroll (2018M-166)
… Key Findings Town officials have adequate procedures to ensure that salary and wages are paid accurately. We reviewed the annual salaries paid to all 13 elected and appointed officials totaling $211,598 … 2018 and found that except for minor deficiencies related to clerical errors, employees were paid at the approved rate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Foreign Fire Insurance Report Filing
… use foreign fire insurance tax proceeds (commonly referred to as "two percent tax money") must file an annual report of the receipts of expenditures and balances relating to such monies with our office. Annual Report Form [pdf] For … maintains a list of frequently asked questions pertaining to Foreign Fire Tax Program here . For additional information …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filing