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DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… risks and potential changes at the federal level, calls for careful budgeting on the part of local officials to … of 2.8% in 2024 outpaced the rest of the state (0.6%) for the third consecutive year. Growth in the city’s … the number of tourists, which nearly matched 2019 levels for the first time since the pandemic. Aggregate county …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Brasher Falls Central School District – Payroll (2016M-57)
… Town of Brasher and portions of the Towns of Stockholm and North Lawrence in St. Lawrence County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57Schroon Lake Central School District – Financial Condition (2014M-145)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2010 through July 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … The Cambridge Central School District is located in the Towns of Cambridge, Easton, Jackson, Salem and White … the extra-classroom activity fund. A faculty auditor had not been appointed to oversee the management of the activity …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomPocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… District is a district corporation of the State, distinct and separate from the Town of Wallkill, in Orange County. The … The Board did not annually audit the Treasurer’s records and reports. The Treasurer did not maintain complete and accurate accounting records. Key Recommendations Develop, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsPittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Harpursville Central School District – Financial Management (2013M-261)
… purpose of our audit was to examine District officials’ management over financial activities for the period July 1, … Harpursville Central School District Financial Management 2013M261 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Saratoga Springs Public Library – Claims Processing (2014M-351)
… Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Medicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… $776,849. During this period, Davis Ethical was owned and operated by William Davis, a licensed pharmacist. Pursuant to allegations … made to Davis Ethical during the time it was owned by William Davis. Key Findings From January 1, 2008 through …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyNanuet Union Free School District – Payroll (2015M-287)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll for the period … of overtime or the use of alternate work schedules to reduce the need for overtime. The Board is not given accurate information regarding overtime to make informed decisions. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Rondout Valley Central School District – Financial Management (2015M-296)
… located in the Towns of Marbletown, Rochester, Rosendale and Wawarsing in Ulster County. The District, which operates … experienced operating surpluses from 2012-13 through 2014-15. During this time, revenues exceeded expenditures by more than $2.5 million and no amount of appropriated fund balance was used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… for the 2014-15 fiscal year totaled approximately $86.6 million. Key Findings District officials have not … to submit records to support the total number of daily route miles used in calculating the District’s annual fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andSouth Jefferson Central School District – Community Services (2016M-343)
… all Program expenditures paid from other funds. Establish clear guidelines to reflect the Board’s position on free … periodically to include updated reimbursement rates that cover the District’s costs and periodically update the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Odessa-Montour Central School District – Financial Condition (2016M-71)
… The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of Enfield in Tompkins …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71XII.6.J Paying a Refund – XII. Expenditures
… or part of the amount paid must be refunded to the payer. In the Legacy Central Accounting System, these payments were … A list of refund types and valid Vendor ID’s is included in Chapter X. Business Units needing a type of refund not … vendor ID for before processing those refund payments in the SFS. Business Units will be assigned a different …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundElmont Union Free School District – Financial Condition (2017M-82)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … that appropriated a total of $19 million in fund balance to finance operations, none of which was used. Key … unrestricted fund balance that is not needed and not used to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Sharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … unexpended surplus funds that will not be used. Develop a plan to use the surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Treasurer did not prepare and submit formal monthly and annual financial reports in 2013 and 2014. The Executive … Key Recommendations Prepare and submit formal monthly and annual financial reports to the Executive Committee which …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… examine the Department’s controls over financial activity for the period January 1, 2012 through March 17, 2014. … Background The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga … fire protection services to its residents. Disbursements for the period January 1, 2012 through January 31, 2014 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mSherrill City School District – Reserve Funds (2017M-247)
… expenditures, fund needed reserves, pay off debt or reduce property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247