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New Lebanon Central School District - School District Website (S9-19-37)
… appended salary disclosure and all detailed property tax report card information; and annual external audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Beacon City School District - School District Website (S9-19-27)
… accessible location. Comprehensive appended property tax report card or CAP to the external audit. A completed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… $3.7 million and were funded primarily with sales tax, State aid, water and sewer rents, and real property …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Wolcott – Financial Management (2020M-131)
… of the laws governing the finances of the general fund tax bases and did not have an understanding of the finances …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131State Comptroller DiNapoli Releases School District Audits
… not effectively manage financial condition. The practice of overestimating appropriations each year and annually …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Actual expenditures from 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementGroton Central School District – Financial Management (2014M-288)
… in Cayuga County. The District, which is governed by an elected six-member Board of Education, operates two … Over the last four years, the tax levy has increased by a total of $509,000, which was unnecessary based on the … reserve funds to unassigned fund balance, where allowed by law, or to other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Watervliet City School District – Fiscal Stress (2014M-149)
… be maintained, resulting in the need to issue revenue and tax anticipation notes to meet cash flow needs. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… surplus funds is in compliance with Real Property Tax Law statutory limits. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularBradford Central School District – Financial Management (2016M-253)
… one school with approximately 275 students, is governed by an elected five-member Board of Education. Budgeted … accumulated fund balance, continued to raise the tax levy by an average of 2 percent each year or a total of $350,000 … unrestricted fund balance exceeded the statutory limit by amounts ranging from $1.4 million to $1.9 million or 12.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Harpursville Central School District – Financial Management (2013M-261)
… surplus fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Eldred Central School District – Budget Review (B4-15-3)
… $9,845,752 in real property taxes, which complies with the tax cap limits established by law. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3City of Troy – Financial Condition (2015M-185)
… remain at 2015 levels, the 2016 budget must include an increase of approximately $1.9 in retirement appropriations, … that are structurally balanced. Develop a plan to fund the increase in 2016 retirement appropriations. Develop a …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185State Agencies Bulletin No. 744
… of the Merit Step payments and to provide instructions for payments not processed automatically. Affected Employees … are payable on September 1, 2007 for PEF employees with a Pay Basis Code of CAL or on the first day of the academic … their history for future payment of the Merit Step payment when the requirements are met by these employees. Manual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/744-2007-merit-step-payments-graded-and-ns-equated-grade-employeesState Comptroller DiNapoli Releases State Audits
… violators were not made to the appropriate courts and district attorneys as required. In a follow-up, auditors …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases State Audits
… Department of Taxation and Finance: Personal Income Tax Refunds (2016-1A-001) During 2016, the tax department processed almost 7.6 million refunds totaling over $9.6 billion. After the tax department processes refunds, DiNapoli's office is …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0About the Record of Activities – Reporting Elected and Appointed Officials
… or inappropriate for an elected official’s ROA? Our tax collector works more hours from January through April … official work place, those hours cannot be counted. Our tax collector works more hours from January through April … should she use to complete her ROA? If an employee, like a tax collector, works all year round but has a busier season, …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… water losses and reducing water system costs. The Federal Environmental Protection Agency (EPA) has established …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemCost-Saving Ideas: Overtime Planning and Management
… actions relating to overtime, keep in mind that Federal Fair Labor Standards Act provisions (29 USC Sections …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… claims that include matches against all available federal and State databases to identify payments made to …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providers