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Rome City School District – Multiyear Planning (2021M-144)
… reserves. Maintained asset inventory lists, replacement schedules and conducted periodic building condition surveys …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Andes Central School District – Financial Management (2013M-250)
… the District’s fund balance levels. They have appropriated funds they have not used in four of the last five fiscal … limits. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Penn Yan – Water Operations (2013M-104)
… municipal billing calculations are equitable. Budget for funds which are anticipated to be needed for future capital projects and place the funds in a lawfully established reserve fund … Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and Montgomery County) The … acceptable computer use policy. As a result, five of the six online banking users were allowed to access …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0IX.7.F M-Year Legislation – IX. Federal Grants
… Some grant’s period of funds availability terminates on September 30 of the fifth federal fiscal year after the … of funds availability. These are considered M-Year grants. For example, a federal grant award with a one-year grant … the award is considered expired. In some instances, the life of a federal award may be more or less than M-Year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… Employee fringe benefit and indirect costs are permissible charges to federal grants. At the … Chapter VII, Section 9.A – Fringe Benefits and Indirect Costs Automation of this Guide for more information. Guide to … REV. 02/01/2022 … Employee fringe benefit and indirect costs are permissible charges to federal grants …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsCity of Olean – Budget Review (B1-13-2)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Pavilion Central School District – Financial Management (2017M-62)
… related costs or the circumstances under which reserve funds will be replenished. Three of the District’s six … trends or other identified analysis and use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Smithtown Central School District – Capital Projects (2016M-202)
… 9,700 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the … money has remained in the capital fund for several years, dating back to September 2012. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Odessa-Montour Central School District – Financial Condition (2016M-71)
… revenues, expenditures, reserves and use of debt service funds and fund balance. Key Recommendations Adopt budgets … the amount of unrestricted fund balance and use the excess funds in a manner that benefits District residents. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Lowville Academy and Central School District – Financial Condition (2015M-220)
… Martinsburg, Montague, New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which … unassigned fund balance has more than doubled as a result. District officials have not developed adequate … amounts reserved are necessary and reasonable and develop a formal plan for the use of reserves. … Lowville Academy and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mChittenango Central School District – Financial Management (2016M-294)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2014 through February 29, 2016. Background The … in the debt service fund. The Board and District official have not established a formal plan defining how and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… of our audit was to assess the District’s fund balance and examine the procedures for hiring administrators for the period July 1, 2014 through … … Brentwood Union Free School District Fund Balance and Hiring Practices 2016M251 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesMassena Central School District – Financial Condition (2016M-21)
Massena Central School District Financial Condition 2016M21
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Schoharie Central School District – Financial Condition (2013M-263)
… average approximately $1.1 million of unexpended surplus funds each year –totaling more than $5.4 million over five … budgets with the appropriation of unexpended surplus funds that will not be used. Develop a plan to use surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Goshen Central School District – Financial Condition (2017M-46)
… a plan that addresses accumulating and using reserve funds. The tax certiorari reserve was overfunded by … a written reserve fund policy that indicates the amount of funds to be reserved, how each reserve will be funded and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… report programs supported in whole or in part by specific revenue sources, totaled approximately $19.3 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Freeport Union Free School District – Financial Condition (2016M-300)
… the level of unrestricted fund balance to legal limits and consider adopting a fund balance policy to require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Town of Ashland – Long-Term Planning (2024M-114)
… plans. Consider funding reserves for current and upcoming capital needs. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Windsor – Financial Management (2025M-24)
… – pdf] Audit Objective Determine whether the Town of Windsor (Town) Board (Board) effectively managed the Town’s … corrective action. … Determine whether the Town of Windsor Town Board Board effectively managed the Towns fund …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24