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Hammond Central School District – Financial Management (2024M-70)
… manage the District’s fund balance and reserve funds. As a result, they levied more taxes than needed to fund … when they used reserves funds totaling $1.6 million. In addition, they exceeded the voter-approved funding level … Accumulated excessive balances totaling about $600,000 in three reserves. Did not budget to fund reserves. From …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Bemus Point Central School District - Financial Management (2019M-216)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Town of Ballston - Water Fund Financial Operations (2023M-60)
Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/ballston-town-2023-60.pdfVillage of Bemus Point – Clerk-Treasurer (2022M-38)
Determine whether the Village of Bemus Point (Village) Clerk-Treasurer properly deposited, recorded, reported and disbursed Village funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/bemus-point-village-2022-38.pdfChautauqua County – Court and Trust (2020-C&T-1)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/chautauqua-2020-ct-1.pdfSchodack Central School District - Extra-Classroom Activities (2019M-85)
Determine whether extra-classroom activity funds (ECA) were adequately safeguarded and collections and disbursements were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/schodack-2019-85.pdfVillage of Lyons Falls - Board Oversight (2018M-174)
Determine whether the Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/lyons-falls.pdfReplacing the Medicaid Computer System, Getting It Right for Taxpayers, May 2010
In State Fiscal Year (SFY) 2009-10, All Funds spending for New York State amounted to $126.9 billion.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-medicaid-2010.pdfTown of Adams – Justice Court Operations (2020M-163)
Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly recorded, deposited and reported.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adams-justice-court-2020-163.pdfComptroller’s Fiscal Update: State Fiscal Year 2016-17 Revenue Trends through the Mid-Year
All Funds tax collections totaled $36.9 billion through the first half of State Fiscal Year (SFY) 2016-17.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-midyear-2016-17.pdfDiNapoli: January Tax Collections Fall Short
… according to the January state cash report released today by State Comptroller Thomas P. DiNapoli. “Tax revenues … $467.6 million below the state’s latest Financial Plan projections but $301.4 million higher than initial projections made last April. The Division of the Budget is …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortComptroller DiNapoli Releases State Audits
… New York City Transit Paratransit Division - Access-A-Ride Accident Claims (2012-S-12) Federal law requires the MTA to … or less are not all reported as required. Similarly, car service providers did not report accidents as required …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-auditsTown of Butternuts – Accounting and Reporting (2016M-323)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial operations for the period … The purpose of our audit was to examine the Towns financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Greenville Fire District – Capital Reserve (2014M-64)
… Purpose of Audit The purpose of our audit was to examine the District’s funding of its capital reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Rocky Point Union Free School District – Financial Condition (2015M-170)
… The Rocky Point Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … a formal plan stating how much would be set aside in each reserve fund, how each reserve would be funded or when reserve funds would be used. Amounts retained in two of the District’s reserves were excessive. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170XV.14 Federal Admin Recoveries – XV. End of Year
… Transfer authorization authority for Federal Transfers to Other Funds (Source 9’s) lapses on the last day of the state fiscal year. Source 9 requests for new activity codes must be received by the date … Transfer authorization authority for Federal Transfers to Other Funds Source 9s lapses on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesGroton Central School District – Cash Management (2020M-124)
… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested, within …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Town of Saranac - Cash Management (2019M-32)
… fees. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest … minimized. Had the Supervisor invested available funds in a financial institution with higher available interest … incurred bank fees totaling $3,327 while receiving $920 in interest earnings during the audit period resulting in a …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… District officials properly disbursed payments for dental benefits, third-party administrative fees and utilities. Key … $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), direct access … District officials properly disbursed payments for dental benefits thirdparty administrative fees and utilities …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mVillage of Fort Ann – Financial Condition (2014M-197)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial condition for the period … of Fort Ann is located in Washington County and has a population of approximately 490. The Village is governed by … excessive amounts of fund balance in the general fund to finance operations, which caused this fund to be in fiscal …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197