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Town of Reading – Financial Management (2013M-217)
… the Town’s financial condition and budgeting practices for the period January 1, 2010 through August 31, 2013. … to be maintained. Additionally, the Board has no policy for developing accurate budget estimates. Because the Board … in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town comingled …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217St. Lawrence County – Financial Condition (2016M-173)
… Background St. Lawrence County is located in northern New York State and encompasses one city, 32 towns and 12 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Monroe County - Financial Condition (2018M-179)
… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not have sufficient general fund balance to mitigate significant revenue shortages or unanticipated …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Marathon Central School District – Fund Balances (2017M-280)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Central School District serves seven towns in Cortland County, two towns in Broome County and one town in Tioga …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Silver Creek Central School District – Financial Condition (2015M-321)
… The Silver Creek Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of Brant in Erie County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Campbell-Savona Central School District – Budget Review (B2-16-6)
… Purpose of Budget Review The purpose of our budget review was to … real property taxes by using fund balance and reserve funds to finance operations as appropriate. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Penfield Central School District – Financial Management (2015M-162)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Cortland Enlarged City School District - Budget Review (B4-15-12)
… The Cortland Enlarged City School District, located in Cortland County, has a tentative budget for fiscal year … the reserve. After the District’s planned use of $500,000 in fund balance, the remaining unassigned fund balance is … as recurring financing sources and consider reduction in appropriations or increasing other sources of revenue. … …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Royalton-Hartland Central School District – Financial Condition (2015M-275)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through September 4, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22.9 … officials consistently budgeted in the general fund for expenditures that could have been paid for with reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… our audit was to review the District’s financial condition for the period July 1, 2012 through May 31, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $113.6 … general fund budgets that include realistic estimates for appropriations. Discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Town of Cobleskill – Budgeting (2023M-138)
… budgets. Budgeted appropriations were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling $677,000: Actual …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Fallsburg Central School District – Financial Condition (2014M-33)
… District is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in Ulster County. The District is governed by an elected nine-member Board of Education and operates two schools, with approximately 1,490 students. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Alexandria Central School District – Financial Condition Management (2020M-109)
… most of the appropriated fund balance for operations. The surplus fund balance in the general fund exceeded the 4 … for the past three fiscal years. As of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mTown of Barton – Financial Planning (2015M-52)
… October 28, 2014. Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 … a level of acceptable fund balance or properly use money in the town-wide highway equipment reserve. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Huron – Financial Management (2014M-367)
… budget practices and resultant financial condition for the period January 1, 2011 through September 18, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $2.16 million. Key Findings The … financial plan to establish the goals and objectives for funding long-term operating and capital needs. This plan …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367State Agencies Bulletin No. 2232
… agencies of OSC’s automatic processing of the PEF 2024 Dental Stipend and to provide agency instructions for … a $400 lump sum payment to offset out-of-pocket dental expenses for eligible employees. The payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2232-public-employees-federation-pef-2024-dental-stipendOpinion 2003-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … and necessary preliminary costs, such as engineering and legal expenses, directly related to, and necessary to proceed … and necessary preliminary costs, such as engineering and legal expenses, related to a capital improvement at a town …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Employment Recovery Is Slow for New Yorkers with Disabilities
… rates for people with disabilities, and these rates have not declined as quickly in New York as they have nationally. 1 In addition, the national share of people with disabilities who are working reached a new …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… on an advertising contract to promote economic development and tourism in New York state with no tangible results, … send a message that New York is a place to visit and open for business, it should have clear objectives and show the … of this advertising campaign were weak at best, leaving real questions about whether the results justify the cost.” …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… up 44.3% of its total labor force, more than double the national share of 18.6%. “New York City’s labor market and … to the city’s peak in 2015. There are still many barriers for individuals who come to the U.S. looking for work and a … that pay less than the private sector as a whole, such as health care and social assistance and accommodation and food …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peak