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Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… $802,000. Key Findings The District’s LOSAP point system is not consistent with State General Municipal Law … (GML). Some firefighters did not receive all of the LOSAP points to which they were entitled under GML. Key … consistent with GML. Ensure that firefighters receive the points to which they are entitled. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… and separate from the Town of Bovina, and is located in Delaware County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138State Agencies Bulletin No. 1710
… 1, 2019 salary increases Affected Employees Executive Law Section 169 Commissioners Background Pursuant to the … effective January 1, 2019, the salaries of the Executive Law Section 169 Commissioners will be increased as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1710-january-1-2019-salary-increases-executive-law-section-169-commissionersRichfield Springs Central School District – Financial Condition (2014M-83)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … which is governed by an elected five-member Board of Education, operates one educational facility with … Key Recommendations Continue to monitor the availability of fund balance to finance operations and seek alternative …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… Budget proposal: “The Executive Budget proposal put forth today by Governor Hochul comes at a time of continued economic growth and improving revenues. … statutory reserves is necessary. “My office will release a more detailed analysis of the Executive Budget in …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetTown of Genesee – Disbursements (2016M-433)
… 2, 2016. Background The Town of Genesee is located in Allegany County and has a population of approximately … agreement with the Town's bank to indicate the manner in which electronic or wire transfers will be made. Annually …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Chenango Valley Central School District – Budget Review (B4-15-8)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budgets are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Town of Oxford – Financial Management (2016M-420)
… Key Findings The Board adopted budgets that relied on fund balance to fund recurring expenditures. The Supervisor did not provide … Provide the Board with monthly reports that include an allocation of the balances or loans between funds and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Maine – Justice Court Operations (2016M-358)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice … Town of Maine Justice Court Operations 2016M358 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Forensic Audit of Payments to On-Board Service Managers (Follow-Up)
… Purpose To determine the extent of implementation of the three … in our initial audit report, Forensic Audit of Payments to on-Board Service Managers (2011-S-35). Background Our … To determine the extent of implementation of 3 recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followUniondale Union Free School District – Procurement (2016M-195)
… Nassau County. The District, which operates nine schools with approximately 6,950 students, is governed by an … that the District receives the correct items and pricing when purchasing goods and services from government contracts or cooperative bids. Ensure that purchases are not made until the purchasing agent has issued an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Hammondsport Central School District – Nonresident Tuition (2016M-248)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition billing procedures for the … is located in the Town of Tyrone in Schuyler County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… August 25, 2015. Background The Southern Westchester Board of Cooperative Educational Services (BOCES) is an … school districts and is governed by a seven-member Board of Education elected by the component districts’ … year total approximately $153.5 million. Key Findings The Board did not adopt a formal policy for effectively …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesTotal Spending – 2023 Financial Condition Report
… Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State … on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding … five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the Past Five Years Compared to the prior …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingContract Advisory No. 32
… update the web address for the Prohibited Entities List. Minor editorial revisions and updates. All new contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixOceanside Union Free School District – Monitoring Internet Use (2022M-195)
… – pdf] Audit Objective Determine whether Oceanside Union Free School District (District) officials monitored …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… report - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized … Determine whether the Indian Lake Central School District District maximized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150State Agencies Bulletin No. 1979
… Internal Revenue code, providing dollar limitations for benefits and contributions under qualified retirement plans, the … limit under Section 401(a)(17), 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to $305,000 for calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Total Spending – 2021 Financial Condition Report
… Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State … on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding … five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the Past Five Years Compared to the prior …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingSt. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… report - pdf ] Audit Objective Determine whether the St. Regis Falls Central School District (District) maximized … Determine whether the St Regis Falls Central School District District maximized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106