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Government-Wide Financial Data – 2023 Financial Condition Report
… related to the program; Grants and contributions that can only be used to pay for the operations of a particular …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataKenmore Housing Authority – Selected Financial Operations (2017M-157)
… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and credit/charge … Board of Commissioners, was established in 1970 to provide low-income housing for qualified individuals. … for payment. The Board did not establish adequate controls to properly monitor the use of credit cards. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Opinion 94 - 23
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (of district located within two … TOWN LAW, §§170, 172-d: In the case of the extension of a fire district located within two towns, if the proposed … If the area of proposed extension is within an adjoining fire protection district, the town board of the town within …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Highland Central School District – Financial Condition (2013M-358)
… is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358DiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… that the estimated value of the New York State Common Retirement Fund (Fund) was $242.3 billion at the end of the … and long-term perspective.” The Fund's value reflects retirement and death benefits of $3.794 billion paid out … and transparency. About the New York State Common Retirement Fund The New York State Common Retirement Fund is …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterFairview Fire District – Audit Follow Up (2009M-211-F)
… miles and services 26,000 residents. The District’s budget for 2009 was approximately $11 million. Results of Review …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fVillage of Webster – Audit Follow Up (2012M-110-F)
… Village of Webster Audit Follow Up 2012M110F …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fVillage of Suffern – Budget Review (B18-6-4)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State … are outstanding. Key Findings Significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Candor Central School District – School Lunch Operations (2015M-173)
… that meals offered to students are nutritious and prepared in the most economical and productive manner for the period … Background The Candor Central School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in Tioga County and in the Towns of Caroline and Danby in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Town of Oppenheim – Town Clerk Operations (2014M-248)
… duplicate receipts for all Town transactions when no other form of adequate documentation is available. Deposit all …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Rockland County – Budget Review (B6-13-22)
… expenditure projections in the County’s proposed budget for the 2014 fiscal year are reasonable. Background The … the cumulative deficit in the County’s general fund for the fiscal year ending December 31, 2012. Chapter 468 of … 2013 requires the County to submit their proposed budget for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… spot for New York City’s finances entering fiscal year (FY) 2023, amid uncertainty in the city's economic recovery … office buildings , are expected to increase by 11.7% in FY 2023, reaching levels just short of the peak in FY 2021. Multi-family residential (Class II) market value …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleState Comptroller DiNapoli Releases Municipal Audits
… (Suffolk County) The board made an inappropriate payment for medical expenditures totaling $21,000. The board … for 118 purchases totaling $38,563 made on district credit cards that did not have sufficient supporting … In addition, the board approved payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom cash … Hinsdale Central School District is located in the Town of Clarksville in Allegany County and the Towns of Hinsdale, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Village of Morris – Fund Balance (2017M-58)
… that reflect the Village’s realistic operating needs based on historical or other known trends. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Transportation – 2023 Financial Condition Report
… The State is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 2.6 percent in 2022. In 2022, 57.9 percent of the State’s highway lane miles were rated good to excellent, a 1.1 percentage …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationClifton-Fine Central School District – Financial Condition (2017M-297)
… The Clifton-Fine Central School District is located in the Towns of Clifton, Fine, Pitcairn and Russell in St. Lawrence County. The District, which is governed by an … Each year, the Board appropriated over $1 million more in fund balance than was needed to finance the budget. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Westchester County – Budget Review (B18-6-2)
… in the County’s adopted budget for the 2018 fiscal year are reasonable. Background Westchester County, adopted a total budget of approximately $2.1 billion for fiscal year 2018. Key Findings Significant revenue and expenditure … sales tax and State aid revenues throughout the fiscal year and make any needed budget amendments if revenues fall …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2State Agencies Bulletin No. 2004
… The Memorandum of Agreement (MOA) between the State of New York, the Department of Corrections and Community … Associated Retro Code Original Earns Code C25 Covid-19 OT for Ann-2080 2.5 RC5 C72 CH5 Covid-19 OT Hry/Biw 2.5 RO5 O19 O25 OT for Ann 2080 - 2.5 R25 OCS OH5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleMaine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Over the past three years, District officials have tried to maintain the same level of programs and services while … the tax levy as low as possible. However, they were able to do so only by continually appropriating fund balance, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49