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Tully Central School District – Financial Management (2016M-359)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … overfunded or potentially unnecessary. District officials have not developed a multiyear financial plan. Key … and take appropriate action, in accordance with statute, to reduce reserves with excess funds. Develop, adopt and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Town of Stony Point – Budget Review (B6-13-15)
… and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Town of Somers – Justice Court (2013M-198)
… of our audit was to examine the Court’s internal controls for the period January 1, 2012, to March 31, 2013. Background … The Court collected approximately $317,000 in fines for adjudicated cases, parking violations and forfeitures for … by the Justices and the Board. The clerks performed all of the key aspects of the Court’s accounting function …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Canton Central School District – Financial Condition (2013M-287)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2013. … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through 2011-12 and found that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287State Agencies Bulletin No. 1881
… York City Education Board Retirement System (7T) 2021 plan year. Affected Employees Tier 6 members of NYCERS, NYCTRS, … Background The OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases each year and is based on the Consumer Price Index on December 31 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsTown of Columbus – Budget Development Practices (2012M-225)
… Board and Supervisor did not develop sound budgets based on actual current needs and/or past activity. Instead, the … 2012, its adopted budget for 2013 is more closely based on realistic revenue and expenditure figures that take actual …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Groton Central School District – Financial Management (2014M-288)
… audit was to examine the District’s financial activities for the period July 1, 2013 through August 21, 2014. … two schools with 833 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $18.8 million. … funds have excessive balances and no plans or policies for the use of the reserves. Over the last four years, the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga County, and has a population … balance and significant unplanned repair costs resulted in a decline in water fund balance from $164,063 at the start of the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26XI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless of whether the contract was subject to OSC prior approval. A contract is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsClifton Park Water Authority – Water Charges (2015M-247)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls over water charges for the period January 1, 2014 through June 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Fairport Public Library – Financial Management (2014M-354)
… Public Library is a school district public library located in the Village of Fairport within the Town of Perinton, … the ensuing year’s budget as of the end of the fiscal year in 2014. Key Recommendations Implement claims audit … source. Develop a plan to use the unexpended surplus funds in a manner that benefits the Library’s taxpayers. … Fairport …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Harpursville Central School District – Financial Management (2013M-261)
… percent to 33 percent. The District has four reserve funds with excessive balances. Key Recommendations Ensure that the … unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees … and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesAkron Central School District – Controls Over Compensatory Time (2014M-24)
… Background The Akron Central School District is located in the Towns of Alden, Clarence and Newstead in Erie County, the Towns of Lockport and Royalton in Niagara County and the Towns of Alabama and Pembroke in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Review of Collecto, Inc
… was appropriate and properly supported. The $14,355 in overpayments represented services previously billed on prior invoices. The $2,664 in potential overpayments represented charges where the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… increased their spending heading into the holiday season, with all regions seeing year-over-year increases for the month.” For November 2023, compared with November 2022: New York City’s collections totaled $815 …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberVillage of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background Chapter 642 of the Laws …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Monticello Central School District – Budgeting (2014M-97)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 2, 2013. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Warsaw Central School District – Financial Management (2016M-278)
… to review the District’s financial management activities for the period July 1, 2012 through June 13, 2016. Background The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278