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Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Springs Central School District is located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mAlbion Central School District – Budgeting (2016M-80)
… audit was to evaluate the District’s budgeting practices for the period July 1, 2010 through December 16, 2015. Background The Albion Central District is located in in the Towns of Albion, Barre, Carlton, Gaines, … operates three schools with approximately 1,880 students, is governed by an elected nine-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… audit was to evaluate the District's financial condition for the period July 1, 2011 through January 7, 2015. … Background The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, Jasper, … operates two schools with approximately 540 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Schenevus Central School District – Budgeting (2014M-123)
… of our audit was to review the Town’s financial condition for the period July 1, 2012 through December 18, 2013. … with approximately 365 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $7.73 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Camden Central School District – Financial Condition (2016M-51)
… Background The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in Oswego County; and the Town of Osceola in Lewis County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Clymer Central School District – Financial Management (2016M-187)
… to review the District’s financial management practices for the period July 1, 2012 through April 1, 2016. Background The Clymer Central School District is located in the Towns of Clymer, French Creek, Mina and Sherman in … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $10.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Towns of Andes, Bovina, Delhi, Franklin, Hamden, Kortright and Meredith, Delaware County. The District, which operates … Adopt a reserve fund plan, review all reserve balances and transfer excess funds to unrestricted fund balance, where … available debt service funds to pay debt service principal and interest. … Delaware Academy Central School District at …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Town of Greenville – Tax Collector (2020M-81)
… outstanding bank balance, properly account for all money received, and ensure that all collections are remitted to appropriate parties. Retain all supporting documentation for payments received and …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81City of Yonkers – Budget Review (B23-6-6)
… 2023-24 fiscal year. Tax certiorari is the legal process by which a property owner can challenge the real property tax …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6City of Yonkers – Budget Review (B22-6-6)
… of 10.3 percen t . Key Findings The 2022-23 budget relies on nonrecurring revenue of $142.7 million, such as fund … owner can challenge the real property tax assessment on a given property to reduce its assessment. Police overtime … potentially be over budget by as much as $221,000 based on the 2021-22 fiscal year overtime costs . The City should …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6DiNapoli Releases February State Cash Report
… New York state is on target to reach year-end revenue … according to the monthly state cash report issued today by New York State Comptroller Thomas P. DiNapoli. March tax … focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportCity of Mount Vernon – Budget Review (B21-6-3)
… revenue and expenditure projections in the adopted budget are not reasonable. The City’s budget also was adopted 81 … real estate transfer taxes, mortgage taxes and Court fees are unsupported and could be overestimated. Appropriations … make any needed budget amendments to ensure appropriations are sufficient. Determine how the excess retirement liability …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3City of Yonkers – Budget Review (B19-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2019-20 and the related … on nonrecurring revenue of $50.3 million, such as fund balance and State aid, to balance its budget. Police overtime …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6City of Newburgh – Budget Review (B20-6-12)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… was to review the financial condition of the County and internal controls over payroll for the period January 1, 2012 to January 31, 2013. … records were not properly maintained. County officials have not properly limited users’ access within the …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177City of Yonkers – Budget Review (B17-6-11)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11City of Yonkers – Budget Review (B25-6-6)
… such as appropriated fund balance, one-time State and Federal funding and sale of property, to balance its budget. The City plans to borrow up to $15 million for tax certiorari settlements in the 2025-26 fiscal year. Tax certiorari is the legal process by which a property owner …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6CUNY Bulletin No. CU-382
… by the International Brotherhood of Teamsters (IBT) in Bargaining Units SE, SV, SW, SB, SM, SU, SZ, SP, SX, and ST Effective Date(s) Increases may be submitted in Pay Period 11C Background The Memorandum of Understanding … except if the employee’s salary is below the new minimum in which case the employee is eligible for the new minimum. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-382-2006-2009-retroactive-salary-and-other-increases-cuny-ibtState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … did not establish long-term financial and capital plans or fund balance and reserve policies. Therefore, the board lacks … town being unable to use more than $73,000 of available state funding as of the end of 2021. Village of Sidney – …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2209
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2024 Increases to Location Pay and Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2209-april-2024-increase-location-pay-and-mid-hudson-location-pay-employees