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Real Property Tax Cap and Tax Cap Compliance
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/property-tax-capOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… Purpose of Audit The purpose of our audit was to assess the internal controls over … is located in Erie County and is governed by the Board of Education, which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesCandor Central School District – School Lunch Operations (2015M-173)
… of Candor in Tioga County and in the Towns of Caroline and Danby in Tompkins County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… 2015. Background The Mount Pleasant-Blythedale Union Free School District, a special act school district created by the State Legislature, is located …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. … who attend Grades 7 through 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andBethlehem Central School District – In-School Internet Connectivity S9-22-1
… Audit Objective Determine whether the Bethlehem Central School District (District) used resources to ensure the … the ability to burst to a total of 1 Gbps for its high school primary Internet Service. Overall, of 35 teachers …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… Audit Objective Determine whether the Crown Point Central School District (District) used District resources to provide … health training as required to all staff for the 2020-21 school year by September 15, 2020 per New York State … health training as required to all staff for the 202021 school year by September 15 2020 per New York State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… pdf] Audit Objective Determine whether the Malone Central School District (District) used District resources to provide … health training as required to all staff for the 2020-21 school year by September 15, 2020 per New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkWest Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… Central School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school year by September 15, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newNortheastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… Objective Determine whether Northeastern Clinton Central School District (District) officials properly billed tuition … to which it was entitled for the 2020-21 through 2022-23 school years and made tuition calculation errors totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingFiscal Stress Monitoring System
… to potential problems gives local officials and taxpayers the opportunity to be more proactive. Read the System Basics document to learn more. Search for a …
https://www.osc.ny.gov/local-government/fiscal-monitoringLists
… school district … Documents and data linked below relate to the original Fiscal Stress Monitoring System FSMS …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsState Comptroller DiNapoli Releases Audits
… IPEs and SED did not provide any documented evaluations to show the ACCES-VR program was being adequately monitored. The …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsXI.7.B Repayment Agreements – XI. Procurement and Contract Management
… are detailed in the appropriation language for the state funds being advanced. Pursuant to Section 40-a of the State … agreement provides for both the advance/payment of funds by the State and the terms of the repayment to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … payment, and 111 disbursements totaling $19,650 were made by debit card, circumventing the ability to be audited and … Actual expenditures were less than appropriations by an average of $89,000 (15%) and $196,000 (26%) in the TW general …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsLocal Government – 2021 Financial Condition Report
… revenue source for counties (34 percent). Local sales tax collections declined by $1.8 billion, or 10 percent, in … in the spring of 2020. As restrictions eased, sales tax collections improved, with much of the State seeing … Again After a Decline Generally, the property tax cap law limits levy increases to the lesser of 2 percent or …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentOpinion 93-20
… all sums of money received and collected by him to the credit of the supervisor in or with a bank or trust company … receiver must be deposited in designated bank(s) to the credit of the school district. After payment to the … to require a countersignature in order for the receiver to transfer moneys deposited to his or her credit ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Comptroller DiNapoli Releases State Audits
… tests did disclose 30 awards totaling $27,964 that school officials certified in error. Metropolitan … City Department of Education (DoE) Management of General School Funds (Follow-up) (2013-F-33) An initial report, … City Department of Education’s (DoE) John F. Kennedy High School had poor controls over its general school fund bank …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… risk of unauthorized access to the network and PPSI stored on shared network folders. Auditors found that officials did …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Genesee Valley Board … restricted funds that could have been refunded to school districts and overfunded two reserves totaling $1.9 … not adopt a written reserve fund policy. Ogdensburg City School District – Medicaid Reimbursements (2022M-52) The …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0