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Central Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the District’s budgets and financial condition for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… the internal controls over cafeteria financial operations for the period July 1, 2012 through February 6, 2014. … Forestville Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… former Director appears to have been affiliated, resulting in a potential conflict of interest. The Assistant was not …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overVillage of Washingtonville – Financial Condition (2013M-346)
… for the period March 1, 2011 through February 29, 2012. Background The Village of Washingtonville is located in …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… of the Agency’s financial and operational activities for the period October 1, 2012 through March 12, 2015. … The Agency, which was created by State legislation in 1976, is governed by a five-member Board of Directors, … records. Consider amending the Agency’s lease and payment in lieu of taxes agreements from the 1980s to distribute …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… Property tax levy growth for school districts will be capped at 1.23 percent, down from … released today by State Comptroller Thomas P. DiNapoli. “School district and municipal officials must remain fiscally … 1.23 percent cap affects the tax cap calculations for 676 school districts and 10 cities with fiscal years starting …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearOswego School District Public Library – Selected Cash Receipts (2013M-397)
… 1, 2012 through August 31, 2013. Background The Oswego School District Public Library is located in Oswego County, … Board of Trustees who are elected by Oswego City School District residents. The Library’s operating …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… of Audit The purpose of our audit was to review the City’s financial condition, the recording of financial activity, … 9, 2013. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square … members, has legislative responsibility for the City’s operations. The City’s adopted general fund budget for 2012 …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017. … ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported … The Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andVillage of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Village’s budgeted appropriations for the 2012-13 fiscal year were approximately $2 million. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2011, to August 31, 2012. Background The Village of Dannemora is located within the Towns of Dannemora and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of New Baltimore – Procurement Practices (2013M-203)
… our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to March 1, 2013. Background … comprised of a Town Supervisor and four Board members. For the 2013 fiscal year, the Town’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Review of Advance Contract Payments
… Purpose The objective of our examination was to determine whether the New York State Education Department (SED) monitors their contractors’ performance to ensure they expended the advanced funds in accordance with … Our office examined certain advance payments made pursuant to grant contracts or agreements (contracts) by SED during …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsVillage of Belmont – Water and Sewer Operations (2014M-101)
… 20, 2014. Background The Village of Belmont is located in Allegany County and has approximately 970 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … 1, 2010 through August 31, 2013. Background The Town of Marcellus is located in Onondaga County and has a population of 6,200. The Town Board comprises a Supervisor and four …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Improper Medicaid Payments to a Transportation Provider (Follow-Up)
To determine the extent of implementation of the recommendation made in our initial audit report Improper Medicaid Payments to a Transportation Provider
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followTown of Wayne – Justice Court (2013M-52)
… Background The Town of Wayne is located in Steuben County and has a population of approximately 1,000. The Town is … by an elected Town Board comprising four councilpersons and the Town Supervisor. For the fiscal year ended December … 31, 2011, the Town reported net revenues from fines and surcharges of $2,510. Key Findings The Justice failed to …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Overtime Limits for Tier 6
… Overview For members of Tier 6, New York State Retirement and Social Security Law limits the amount of … pay above the limit. Overtime limits differ for the Employees’ Retirement System (ERS) and the Police and Fire …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6State Agencies Bulletin No. 1184
… To inform agencies of new earnings codes and procedures for processing the 2011-2012 and 2012-2013 SSU BU01 Deficit Reduction Plan Affected Employees Employees in Bargaining Unit 01 – Security Services Unit (SSU) except … SSU BU01 Deficit Reduction Plans will be processed in Institution Pay Period 12L, checks dated 10/04/2012 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleDiNapoli: North Shore Leads Staten Island's Growth
… The North Shore, for many the gateway to Staten Island, has led the borough in population growth since …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growth