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Cortland Enlarged City School District - Budget Review (B4-15-12)

Cortland Enlarged City School District Budget Review B41512

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12

Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)

… manufacturer (OEM) school bus options were consistent with State contract pricing for the 16 school buses they purchased … The Board did not properly plan for the use of reserve funds. Balances in two of the reserves (the unemployment … and compare the vendor’s pricing with the State contract list prices. Develop a plan for the use of excess amounts in …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reserves

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… funding and financing approaches to address them . As a result: 10 of the 15 pieces of major highway equipment and …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183

Stamford Central School District – Fund Balances (2016M-106)

… funds to unrestricted fund balance, where allowed by law, or other reserves in compliance with statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106

Middleburgh Central School District – Financial Condition (2013M-206)

… difficulties, they have come to rely on using surplus funds to finance operations, and are close to depleting those funds. District officials did not update the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206

Town of Cobleskill – Budgeting (2023M-138)

… of $112,000 (90 percent) in the TOV highway fund. As a result, much of the $424,000 of fund balance that the Board …

https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138

Village of Greene – Investment Program (2023M-112)

… did not: Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally … safety, liquidity and yield - when investing available funds. Village officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112

Village of Old Westbury – Justice Court (2017M-64)

… and accountability analyses and ensure they are prepared and documented. Identify the source of the …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

Fallsburg Central School District – Financial Condition (2014M-33)

… appropriations. The District has withheld significant funds from productive use and levied taxes that were higher … Key Recommendations Appropriate only the amount of surplus funds from one year that will actually be needed in the next …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33

Brighton Memorial Library – Board Oversight (2015M-116)

… The Library had accumulated over $760,000 in private funds as of the end of 2014, with no formal written plan to use the money. Most of the private funds are improperly invested at unauthorized financial …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Middle Country Public Library – Treasurer (2015M-291)

… our audit was to review the Library’s Treasurer position for the period July 1, 2014 through June 30, 2015. Background The Middle Country Public Library is located in the Town of …

https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291

Town of Locke – Financial Condition (2020M-111)

… as of December 31, 2019 in the general and highway funds and water district were excessive, ranging from 89 … developing and adopting the annual budgets. Use surplus funds as a financing source for funding one-time …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111

Town of Mount Pleasant – Financial Condition (2013M-303)

… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to … in 2013. Key Findings The Town’s general town wide fund balance has decreased by approximately $2.4 million over the …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303

Islip Fire District – Financial Condition (2020M-25)

… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25

Town of Coeymans – Financial Condition (2015M-184)

… budgets in the town-wide general and part-town highway funds, resulting in deficits in both. The Town’s budget … the deficit in the town-wide general and part-town highway funds. Use a budget format that includes actual revenues and …

https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184

Washington County Local Development Corporation – Revolving Loan Program (2021M-57)

… provided adequate approval and oversight of the revolving loan program. Key Findings Corporation officials did not … provide adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed were approved and paid but lacked required documentation of a commercial loan denial letter. The Director did not adequately follow up …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolving

Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)

… of fund balance drove the year-end total of unassigned funds to dangerously low levels, leaving the Town with an … in the town-wide and town-outside-village operating funds and adopt structurally balanced budgets with less …

https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21

York Central School District – Financial Management (2022M-96)

… whether the York Central School District (District) Board of Education (Board) and District officials effectively … officials did not effectively manage fund balance. As of June 30, 2021: The recalculated surplus fund balance … whether the York Central School District District Board of Education Board and District officials effectively managed …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

DiNapoli: Corporate America Must Show Progress on Diversity, Equity & Inclusion

… New York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund’s (Fund) efforts to increase corporate accountability for … for failing to ensure DEI throughout all levels of their companies. “Corporate America must foster and …

https://www.osc.ny.gov/press/releases/2022/02/dinapoli-corporate-america-must-show-progress-diversity-equity-inclusion

Examination of Center for Economic Growth, Inc.

The objective of our examination was to determine if the Center for Economic Growth Incs CEG claims for grant funds and associated matching expenses repor

https://www.osc.ny.gov/state-agencies/audits/2018/08/14/examination-center-economic-growth-inc