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Lyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the … surpluses. The District used the operating surpluses to fund various reserves, which led to reserve balances …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Purpose of Audit The purpose of our audit was to examine the … project expenditures for the period July 1, 2009, to December 11, 2012. Background The Fairport Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalTier 1 Death Benefits – Police and Fire Plan
… Ordinary Death Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, …
https://www.osc.ny.gov/retirement/publications/1512/tier-1-death-benefitsTier 1 Death Benefits – Non-Contributory Plan with Guaranteed Benefits
… Ordinary Death Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, …
https://www.osc.ny.gov/retirement/publications/1513/tier-1-death-benefitsTier 1 Death Benefits – Career Plan
… Ordinary Death Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, …
https://www.osc.ny.gov/retirement/publications/1642/tier-1-death-benefitsTier 1 Death Benefits – New Career Plan
… Ordinary Death Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, …
https://www.osc.ny.gov/retirement/publications/1515/tier-1-death-benefitsDiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022
… Local government sales tax collections in New York state totaled $22.1 billion in calendar year 2022, … rolled out and travel restrictions were still in place. Inflation, even with the impact of the gas tax holiday, was … drivers for sales tax growth in 2022, reaching a higher rate than in any recent year after a decade of …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022DiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… New York City is planning significant steps to reduce city-funded spending by as much as 15% in response to substantial budget gaps fueled by escalating costs in the … stake. “As New York City navigates very difficult budget choices, it should be transparent over what spending can and …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… Purpose of Audit The purpose of our audit was to assess Board compliance with training … The Hauppauge Fire District is a district corporation of the State, distinct and separate from the towns of Smithtown and Islip in Suffolk County, in which it is …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … fire protection for the Towns of Halfmoon and Clifton Park and the City of Mechanicville, is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialCortland County – Public Water Supplies (2016M-318)
… the County’s oversight of public water supplies (PWS) for the period January 1, 2015 through May 13, 2016. … and three villages. Key Finding Officials did not issue notices of violations (NOV) to PWS in three of 13 instances … are performed in compliance with NYS DOH guidelines for frequency, sanitarians document that violations observed …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… Purpose of Audit The purpose of our audit was to determine whether … accountability. Individual claims were not reviewed prior to payment approval. The Department does not have a code of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Purpose of Audit The purpose of our audit was to examine the … Onondaga County. The Department provides fire protection to the Village of Camillus and to the Town through a fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Board ensured that disbursements were made for authorized District expenditures. Background The Bloomingburg Joint Fire … were approved by the Board. The Treasurer does not provide check numbers to the Board and no one compares canceled check … … Bloomingburg Joint Fire District Internal Controls Over Financial Operations 2013M42 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialLancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the … budgets that included the use of fund balance and reserves to finance operations. District officials have not developed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101New York Mills Union Free School District – Financial Management (2016M-107)
… Background The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates one … and District officials have withheld significant funds from productive use and levied property taxes that were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… a district corporation of the State, distinct and separate from the Town of Amenia, in Dutchess County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Harpursville Central School District – Financial Management (2013M-261)
… Purpose of Audit The purpose of our audit was to examine District officials’ management … in Chenango County. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Health: Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up) (2017-F-2) An initial … issues with medical records provided by a physician to support his Medicaid claims. There was insufficient …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… end of 2024, the general and highway funds had a total of $8.3 million in unrestricted fund balance. When compared to … of the board’s plan to use the funds. The district’s tax levy increased by $771,762 from 2019 to 2024, meaning … budgets that resulted in a total operating surplus of $4.8 million between fiscal years 2019 and 2023. Additionally, …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0