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Hendrick Hudson Central School District – Financial Condition (2013M-241)
… audit was to examine the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The … elected members. The District’s budgeted expenditures for the 2011-12 and 2012-13 fiscal years were $69.8 million … Key Recommendation There are no recommendations for this report. … Hendrick Hudson Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… learning technologies. District officials reduced general fund expenditures by more than $613,000 annually by moving … more than $1.6 million in new computer equipment with State and BOCES aid, resulting in no net increase in general fund costs, and reduced the tax levy by more than 5 percent. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentTown of Bainbridge – Financial Management (2016M-332)
… Develop and adopt structurally balanced budgets with tax levies that equal the difference between recurring …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332East Moriches Union Free School District – Budget Review (B7-14-3)
… the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Dryden Central School District – Financial Condition (2013M-396)
… fund balance is in compliance with the Real Property Tax law statutory limits. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Chenango Valley Central School District – Budget Review (B4-14-8)
… The District’s proposed budget complies with the property tax levy limit. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Town of Newfane – Supervisor's Financial Records (2017M-7)
… financial reports to the other Board members. A property tax payment totaling $3,365 was returned by the bank for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Fishers Island Union Free School District – Website Transparency (2023M-28)
… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … budgets, Schedule of reserve funds, School District and property tax report cards, Board minutes, and Freedom of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… and itemized deposit slips. Discontinue paying for sales tax, certain diesel fuel purchases and credit card fees and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightVillage of Westfield – Water and Sewer Operations (2014M-209)
… all overdue water and sewer accounts for relevy on the tax roll. Consider adopting an ordinance and imposing a …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… the Village’s financial condition and budgeting practices for the period June 1, 2010 through May 31, 2013. Background … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year total approximately $4.2 million, … structurally balanced budgets with reasonable estimates for revenues and appropriations for the general, sewer and …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Pittsford – Audit Follow-Up (2017M-51-F)
… was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the audit report released in July 2017. Background The Village of Pittsford (Village) …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fTown of Springport – Financial Management (2014M-329)
… building reserve or transfer its money into other reserve funds with the same tax base to the extent permitted by …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329East Moriches Union Free School District – Budget Review (B7-13-3)
… the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Town of Great Valley – Town Clerk (2014M-29)
… The Clerk did not deposit all collections or remit all tax collections to the Town and County in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Worcester Central School District - Fund Balance Management (2022M-75)
… million, or 4.3 to 15.7 percentage points. Real property tax levies were higher than necessary, in part, because …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Town of Dickinson – Fiscal Oversight (2014M-337)
… the financial records and reports of the Supervisor, Tax Collector or Code Enforcement Officer. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… information for approved projects, including granted tax exemptions, payments in lieu of taxes (PILOT) and project …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… [read complete report – pdf] Audit Objective Determine whether the Edmeston … required. Ensure the Treasurer filed the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mPayroll Improvement Project Bulletin No. PIP-015
… to the direct deposit business process will be effective on March 15, 2021. The newest AC 2772 (rev 01/21) is required … 2772 has recently been updated. For detailed information on the layout and field changes, refer to Payroll Bulletin … , which will be updated to include information on which agency updated each Direct Deposit record. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772