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Village of East Rockaway – Justice Court Operations (2017M-206)
… and Court officials could not determine the source of the funds. The Court did not properly record and deposit $1,400 in funds received during the audit period. Key Recommendations … bail records to determine how to disburse the existing funds in the bail account. Review cash receipt documentation …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Pembroke Central School District – Financial Management (2016M-31)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … years’ budgets. Four of the District’s reserves appear to be overfunded or contain funds that are improperly … and the use of fund balance in the annual budgets to avoid raising more real property taxes than necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Sodus Central School District – Financial Management (2016M-392)
… Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $27.5 million. Key Findings For …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… City Park Union Free School District is located in the Towns of Hempstead and North Hempstead in Nassau County. The District operates four schools with … Key Findings The District overestimated expenditures in its adopted budgets and then used $3.5 million of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialSchuylerville Central School District – Fund Balance (2016M-113)
… The Schuylerville Central School District is located in eastern Saratoga County. The District, which operates … year totaled approximately $33.7 million. Key Findings During the 2013-14 fiscal year the District transferred more than $1.4 million in excess funds from the employee benefit accrued liability …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Cohoes City School District – Budgeting (2016M-111)
… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background … not have a formal plan for funding reserves, determining how much should be accumulated and how and when the funds will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … fund balance totaling $9.6 million was not used, resulting in the District’s unrestricted fund balance exceeding the … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Village of Solvay – Financial Management (2023M-49)
… The Board and Village officials did not develop a budget for the electric fund and adequately manage its financial … Board with financial reports. Adopt and monitor budgets for each fund and develop and adopt written multiyear …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (TOV) general, TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years … $253,603 to the TW highway fund before reducing the TOV funds’ tax levies to zero. The same amount of taxes were unnecessarily levied in TOV funds, creating taxpayer inequities. Key Recommendations Use …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… miss this learning opportunity and District officials have little assurance that ECA funds are adequately safeguarded …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsVillage of Endicott – Budget Review (B4-16-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to … projections in the tentative budget for the general, electric and parking funds are reasonable. The water and …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7eLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and … useful to you, submit those ideas to [email protected] . Reporting Time Deposit Accounts Video Resources from this … Reporting Abandoned Property Videos and Resources explanation …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesTown of Plymouth – Board Oversight (2016M-190)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected Town activities, including … The purpose of our audit was to examine the Boards oversight …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Town of Cincinnatus – Financial Operations (2016M-238)
… operations for the period January 1, 2015 through April 29, 2016. Background The Town of Cincinnatus is located in … operations for the period January 1 2015 through April 29 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Opinion 2000-2
… issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (expenditure by village to promote literary, graphic, … agreements with not-for-profit agencies accepting federal funds pursuant to the National Foundation on the Arts and Humanities Act of 1965 to provide funds, services and facilities to promote progress and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… and direct statewide administration of the federal CDBG-DR funds used for recovery and rebuilding efforts in … Disaster Resilience Grant funding. GOSR has used these funds to assist impacted residents – through a variety of … SFH were two of the programs funded by Disaster Recovery funds. B&A consists of two components: Buyout and …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsDiNapoli: City of Troy's Finances in Precarious Position
… The city of Troy’s financial condition deteriorated because of poor budgeting, the overuse of rainy day funds to finance day-to-day operations and … The city of Troys financial condition deteriorated because of poor …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionNew York State Employees and Federal Funding – Federal Funding and New York
… modestly to 7.1 percent. However, the proportion of FTEs in each agency that are supported with federal dollars ranges … Americans Act. Source: NYS Division of the Budget, FY 2026 NYS Executive Budget Financial Plan All State Agencies: … Services and Supports, Office of 0 782 0.0% Adirondack Park Agency 0 54 0.0% Aging, Office for the 77 126 61.1% …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… by pocketing parking permit fees; code enforcement fees; utility receipts; water and sewer fees; and parking summons …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… with fire equipment, safety gear, and a fire house, and funds the Company’s operations. Key Findings The President … apparently misappropriated nearly $34,000 of the Company’s funds during the period October 2009 to December 2012. In … Recommendations Seek reimbursement for the misappropriated funds. Develop internal controls over the cash disbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194