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Sharon Springs Central School District – Financial Condition (2016M-39)
… The District, which operates one school with approximately 300 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Putnam Central School District – Budgeting (2015M-243)
… Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex County. The District, … officials overestimated expenditures for the 2013-14 and 2014-15 fiscal years. As of June 30, 2015, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Gowanda Central School District – Financial Management (2016M-368)
… million. The District did not use any appropriated fund balance to finance operations, resulting in unrestricted fund balance in excess of the statutory limit. The Board did not … Develop a plan to reduce the amount of unrestricted fund balance and use excess funds to benefit residents. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Willsboro Central School District – Financial Condition (2015M-362)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Jefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the … funds to them without using them; District officials do not have long-term plans for reserve balance levels or … with balances totaling $592,843, appeared to be overfunded when compared to the amounts necessary for their stated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Huntington Union Free School District – Financial Condition (2015M-356)
… balance was used to finance operations so the District’s tax levy may have been higher than necessary to fund District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… related to sending students to a neighboring District for the period July 1, 2012 through August 28, 2014. … 300 students and 70 employees. Operating expenditures for the 2013-14 fiscal year totaled approximately $8.1 … pay related expenditures and did not reevaluate the need for the substantial balance in the reserve at the end of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mFranklinville Central School District – Financial Management (2017M-49)
… $18.2 million. Key Findings The District appropriated fund balance annually to help finance budgeted appropriations, but … and District officials have allowed unrestricted fund balance to exceed the statutory limit for the past three … at a level greater than needed. Maintain unrestricted fund balance within the statutory limit. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… accounts reported on the financial reports did not agree with the accounting records. The Board appropriated more fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionTown of Deerpark – Budget Review (B6-14-17)
… budget are reasonable. The amount of appropriated fund balance in the general and highway fund budgets represent 14 … percent, respectively, of the total appropriations. Fund balance is a nonrecurring revenue source. The Town’s … Be cautious about continuing to rely on fund balance to fund such a significant part of the budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17State Agencies Bulletin No. 985
… rate and additional salary factors such as Overtime ( OTA ) and Holiday Pay ( HPA ) will be automatically adjusted. … ( LT1 ), MC Over 40 Hrs OT LSP (M 40 ), OT for Annuals ( OTA ), OT Straight Rate for Annuals ( OTB ), Recall Overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/985-retroactive-2010-performance-advances-graded-and-ns-equated-gradeCUNY Bulletin No. CU-575
… not processed automatically. Affected Employees Employees in hourly positions who meet the eligibility criteria … authorizing implementation of an increase to minimum wage in December for years 2016, 2017 and 2018 for Classified … taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-575-minimum-wage-increase-hourly-employees-classified-staffOpinion 2010-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … has been held by the town board (Town Law § 184 [2]). It is well-established, however, that a question may not be … hand, consistent with the "definite sum" requirement, it is our view that the fire company's expenses for that debt …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3City of Yonkers – Budget Review (B17-6-10)
… to exceed $45 million to liquidate deficits in the City School District’s general fund as of June 30, 2014. Chapter … are outstanding. Key Findings The Yonkers Public School District’s budget request is $589.4 million for … its budget. The City transferred $600,000 to its Community Development Fund, leaving a budget shortfall in the general …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Comptroller DiNapoli Releases School District Audits
… District – Reserves Management (Westchester County) As of March 31, 2019, the school district reported four general … historical expenditures and planned use and found three of them (capital, retirement and employee benefits) to be … years, auditors found the tax certiorari reserve balance of $6,211,404 was sufficient to cover at least eight years of …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… period July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of … New Suffolk Common School District Selected Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mVillage of Greenwich – Justice Court Operations (2014M-023)
… the previous Justice remitted the balance of his bank account to the Village and subsequently closed the account when he left office on March 30, 2012, the current …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… 31, 2012. Background The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Charlton – Procurement (2022M-5) Town officials did not … state contract. The town also did not always retain copies of other government contracts used to procure goods and services. Village of Hagaman – Claims Auditing (2022M-11) Claims were not …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0