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Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of … realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated surplus fund … the statutory limit each year ranging from $1.9 million to $3.7 million or 2.5 to 4.9 percentage points. Although we …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementDiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… These monthly sales tax collections are from the cash distributions made to counties and tax-imposing cities …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearDiNapoli: Local Sales Tax Collections Nearly Flat in July
… Local sales tax collections in New York state increased by 0.2% in July compared to July 2023, according to data released … from the same time last year. “There was little growth in local sales tax collections in July compared to last …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyDiNapoli: Local Sales Tax Collections Up 2.3% in October
… (for October-December) will be available in January 2025. Data Monthly Local Sales Tax Collections by County and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberElectronic Documents Submission System (EDSS)
… and securely submit data and documents to the NYS Office of the State Comptroller (OSC) Bureau of Contracts (BOC). Access to EDSS To establish a Primary … Virgin Islands 1-866-370-4672 Local Within the Albany, NY area: 518-408-4672 Email ITServiceDesk@osc.ny.gov Mail …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssNew Roots Charter School - Lunch Operations (2019M-73)
… totaling $150,000. Officials did not perform meals-per-labor-hour (MPLH) or cost-per-meal equivalent (ME) analyses. Officials could have saved … Key Recommendations Periodically complete MPLH and cost-per-ME analyses. Continue to increase revenues by increasing …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73Town of Holland - Real Property Tax Exemptions (2018M-232)
… report - pdf] Audit Objective Determine whether select real property tax exemptions are properly supported by … Findings We reviewed 60 agricultural, veteran, disability and senior citizen exemptions totaling $2.5 million, on … to initiate corrective action. … Determine whether select real property tax exemptions are properly supported by …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Allen - Town Clerk Fees (2016M-28)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk's financial management … 1, 2013 through November 19, 2015. Background The Town of Allen is located in Allegany County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… joint entity of Tompkins County’s Towns of Dryden, Ithaca and Lansing and Villages of Cayuga Heights and Lansing. The Commission was established by an …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsSyracuse City School District – Claims Audit Process (2016M-290)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, … In some instances, purchase orders are not issued prior to ordering goods or services. Key Recommendation Ensure that … officer generates and approves purchase orders prior to the District ordering goods and services that require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… The District’s financial recovery may be impacted due to decreased enrollment, resulting in decreased revenues. … Key Recommendations The Board should monitor the budget to ensure that expenditures do not exceed revenues. District … agreed with our recommendations and indicated they plan to initiate corrective action. … GreenburghNorth Castle Union …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementVillage of Spencer – Board Oversight (2017M-292)
… reports, bank statements and bank reconciliations. Audit, or cause an audit of, the Clerk-Treasurer’s records. … …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… complete report - pdf] Audit Objective Determine whether District officials ensured that the personal, private and sensitive information (PPSI)1 maintained on the … corrective action. … Oyster BayEast Norwich Central School District Information Technology 2018M22 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyPanama Central School District – Financial Management (2016M-271)
… 2012 through July 19, 2016. Background The Panama Central School District is located in the Towns of Busti, Harmony, … in Chautauqua County. The District, which operates one school with approximately 500 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Chenango Valley Central School District – Capital Project Management (2016M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s management of an ongoing project for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016mTown of Seneca Falls – Information Technology Audit Follow Up (2018M-218-F)
… Supervisor and four Board members. Results of Review Based on our limited procedures, the Town made progress …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-information-technology-audit-follow-2018m-218-fTown of Seneca Falls – Financial Management Audit Follow Up (2018M-266-F)
… corrective action. Of the eight audit recommendations, one recommendation was fully implemented, and seven …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-financial-management-audit-follow-2018m-266-fTown of Seneca Falls – Audit Follow Up (2018M-144-F)
… - pdf] | [read complete 2019 report - pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Falls (Town) … September 2019. Background The Town is located in Seneca County and has a population of approximately 9,000. The Town …
https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-fTown of Addison – Supervisor's Fiscal Responsibilities Audit Follow Up (2019M-3-F)
… 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Addison’s (Town) progress, as of December 2022, in implementing our recommendations in the audit report released in April … and four Board members. Results of Review Based on our limited procedures, the Town has made progress …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-addison-supervisors-fiscal-responsibilities-audit-follow-2019m-3-fTown of Berne – Audit Follow Up (2021M-77-F)
… - pdf] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of October 2022, in … were not implemented. … The purpose of our review was to assess the Towns progress as of October 2022 in …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-berne-audit-follow-2021m-77-f