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Chappaqua Central School District – Financial Condition (2015M-193)
… 8, 2015. Background The Chappaqua Central School District is located in the Town of New Castle, Westchester County. The … operates six schools with approximately 4,000 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga County. The Town contracts with the Department, which has a four-member Executive Board and a five-member Board of Directors, to provide fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mVillage of Hobart - Board Oversight (2018M-88)
… did not conduct an audit of the Clerk-Treasurer’s records and annual financial report. Village officials expended $76,200 in real property taxes over the last 12 years for two unused … in contracts. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Brighton Central School District – IT Asset Management (S9-22-6)
… percent of the sampled assets were not properly accounted for. Specifically: Three iPads costing approximately $1,260 … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6State Agencies Bulletin No. 1882
… of the 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees Employees who are Tier 6 … of ORP or VDC are affected. Background In accordance with Section 415 of the Internal Revenue code, which provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedGowanda Central School District – Financial Management (2016M-368)
… Background The Gowanda Central School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, which operates three schools with approximately 1,175 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Lewiston-Porter Central School District – Financial Condition (2014M-202)
… The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The District is governed by an … seven-member Board of Education and operates four schools with approximately 2,100 students. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Opinion 96-15
… the issues discussed in the opinion. BUILDING INSPECTOR -- Expenses (judgment arising from his or her actions) MUNICIPAL … and townwide portions of general fund) TOWN SUPERVISOR -- Expenses (judgment arising from his or her actions) ZONING AND PLANNING -- Expenses (judgment arising from zoning and planning function) …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Review of the Financial Plan of the City of New York, August 2022
The City’s adopted budget for Fiscal Year (FY) 2023 reflects the countervailing forces of extraordinary efforts by the federal government to boost the economy over the last two years and an economic slowdown due to unanticipated factors, including supply chain issues.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2023.pdfProperty Tax Cap Reporting - School Districts
This session will provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-cap-school-districts-2-9-23.pdfFiscal Oversight Responsibilities of the Governing Board Webinar Presentation
The governing board’s oversight role can touch virtually every aspect of a local government’s operations. This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements. We will also provide resources availabl
https://www.osc.ny.gov/files/local-government/academy/2022/pdf/fiscal-oversight-responsibilities-of-the-governing-board-4-27-2022.pdfManhasset Union Free School District – Separation Payments (2016M-150)
… the District’s internal controls over the calculation and processing of separation payments for the period July 1, … The Manhasset Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates three schools with approximately 3,340 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Unified Court System Bulletin No. UCS-317
… 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 682 VDC Before Tax Arrears 685 VDC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-317-april-2022-unified-court-system-ucs-retroactive-judicial-0Indian River Central School District – Financial Condition (2016M-287)
… The Indian River Central School District is located in the Towns of Alexandria, Antwerp, Le Ray, Orleans, Pamelia, Philadelphia and Theresa in Jefferson County and the Town of Rossie in St. … County. The District, which operates eight schools with approximately 4,000 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Half Hollow Hills Community Library - Fund Balance (2018M-127)
… fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of 2016-17 fiscal … doing so. Develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. Library officials disagreed with certain aspects of our findings and recommendations. …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Chatham Central School District – Financial Condition (2015M-161)
… The Chatham Central School District includes the Town and Village of Chatham and the Towns of Ghent, Canaan, … County. The District, which operates three schools with approximately 1,160 students, is governed by an elected … a formal plan stating how much will be set aside in each reserve, how each reserve will be funded or when …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161State Agencies Bulletin No. 1950
… (82), NYCBERS (83), NYCERS (84), PFRS (85), NYSTRS (86), and ERS (87). Affected Employees Employees who are Tier 6 … NYCERS, PFRS, NYSTRS, or ERS are affected. Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsRochester Career Mentoring Charter School – Procurement (2016M-406)
… Career Mentoring Charter School, which is located in the City of Rochester in Monroe County, is a public school financed by local, State and federal resources that is not under the control of the … services. Key Recommendations Adopt a procurement policy with clear language addressing the procurement of services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406State Agencies Bulletin No. 1860
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing … $5,250 is considered a taxable fringe benefit. As such, it is supplemental taxable income, will be added to the … governing educational assistance benefits and describing how the educational assistance amount will be displayed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsTown of Dayton - Fund Balance Management (2019M-221)
… manage fund balance as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund balances … Key Recommendations Evaluate the financial activity in the TW general fund and TW highway fund and establish a … cash advances as required. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221