Search
Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… million. Key Findings From fiscal years 2012-13 through 2014-15, the Board and BOCES officials consistently overestimated appropriations … its reserves without adequate disclosure to the public and the districts and overfunded three reserves. BOCES has …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialEastport-South Manor Central School District – Financial Software User Access (2014M-379)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … Manor Central School District, located in the towns of Brookhaven, Riverhead and Southampton in Suffolk County, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userDalton-Nunda Central School District – Separation Payments (2015M-142)
… The Dalton-Nunda Central School District is located in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns of Granger and Grove in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Jamesville-Dewitt Central School District – Procurement (2016M-264)
… December 31, 2015. Background The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, … JamesvilleDewitt Central School District Procurement 2016M264 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Marcellus Central School District – Procurement (2016M-230)
… The purpose of our audit was to evaluate the District’s procurement practices for the period July 1, 2014 through … without the benefit of competition, as required by the procurement policy. District officials made 15 purchases … policy. Key Recommendations Solicit competition for the procurement of professional services and document the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Fabius-Pompey Central School District – Information Technology (2016M-237)
… management of network user accounts and security settings for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $17.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Village of Elmira Heights – Claims Auditing (2024M-44)
… 5-524 requires, with limited exceptions, a village board to audit all claims against a village before payment is made, … of all claims. Ensure quotes are obtained and attached to the claims to help ensure competition is sought in accordance with the …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Warsaw – Tax Collection Remittance (P1-24-22)
… all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether the Town Board … 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8DiNapoli: Tax Cap Remains at 2% for 2026
The 2026 property tax levy growth will be capped at 2 for local governments that operate on a calendarbased fiscal year according to data released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026DiNapoli: 90 School Districts in Fiscal Stress
… The second round of scoring designated 10 school districts in “significant fiscal stress,” 27 in “moderate fiscal stress” and 53 as “susceptible to fiscal … stress.” Last year, a total of 87 districts were listed in fiscal stress. “School districts are the hearts of many of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressState Agencies Bulletin No. 1032
To explain OSCs automatic processing of the increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesDebt – 2021 Financial Condition Report
… assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2020-21, the … 2016-17. $58.7 billion of State-Supported debt, as defined in section 67-a of the State Finance Law, an increase of 18.3 … percent since SFY 2016-17. $66.5 billion of debt reported in accordance with Generally Accepted Accounting Principles …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtOpinion 99-11
… by the school district, to be presented to a retiring teacher as a token of appreciation for service. At the … a paid cancelled obligation may be presented to a retiring teacher, we note that article VIII, §1 of the New York State … framing of a cancelled bond to be presented to a retiring teacher as an appreciation for service …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 2006-6
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Leave Time Generally (authority to provide leave of absence to elected official) TOWN BOARD -- Powers and Duties (authority to provide leave of absence to town supervisor) TOWNS -- Powers and … Whether a town supervisor may be granted a leave of absence by the town board pursuant to section 92 of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 91-40
… duty) MILITARY LAW, §242(5): (1) A municipal officer or employee is entitled to compensation for time spent on … of 30 calendar days or 22 working days. Thus, if an employee's first 30 calendar days of ordered military duty do not include at least 22 working days, the employee is entitled to paid leave while on ordered military …
https://www.osc.ny.gov/legal-opinions/opinion-91-40XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… by law into a fund type for financial reporting purposes in conformance with GAAP. Process and Document Preparation: … following is a comprehensive list of those funds included in the New York State reporting entity, organized under … by law into a fund type for financial reporting purposes in conformance with GAAP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… bar sales. We compared bar cash register tape totals to daily cash reports and bank deposits. From January 1, 2010 to … should include comparing bar cash register tape totals and daily cash reports to the amount deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Inappropriate Payments Related to Procedure Modifiers (Follow-Up)
… services to individuals who are economically disadvantaged and/or have special health care needs. Per State Medicaid … performed during the preoperative, intraoperative, and postoperative periods, commonly known as the global … services related to the surgery, such as evaluation and management (E/M) services, are included in Medicaid’s …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followXIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… funding sources, considering the following questions: What is my total project budget? What is my total project cost? Encumbrance? What is my federal versus state match spending? What are my complete project spending trends? What transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sources