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Town of Deerpark – Budget Review (B6-13-18)
… the accumulated deficit in the Town’s general and highway funds as of December 31, 2008. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Pine Valley Central School District - Financial Management (2019M-35)
Determine whether the Board and District officials properly managed finances by ensuring budget estimates and surplus fund balance were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Pulaski Academy and Central School District – Financial Condition (2016M-81)
… action, in accordance with statute, to reduce excess funds in the EBALR. … Pulaski Academy and Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81West Hempstead Union Free School District – Financial Condition (2016M-116)
… including projecting funding levels and use of reserve funds and update these plans periodically. Explore and pursue …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… in accordance with statute, to remedy reserves with excess funds. … KenmoreTown of Tonawanda Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementEast Islip Union Free School District – Financial Condition (2015M-283)
… did not have resolutions establishing two reserve funds totaling $1.7 million or resolutions that included the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Depew Union Free School District – Financial Condition (2016M-229)
… with the statutory limit and develop a plan to use excess funds in a manner that benefits residents. … Depew Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229New Rochelle City School District – Financial Condition (2013M-377)
… has reduced the District’s unrestricted, unappropriated funds. Key Recommendation Monitor the use of unrestricted, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… targeted funding levels and the conditions under which the funds will be used. … Highland FallsFort Montgomery Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialHarborfields Central School District – Claims Processing (2016M-38)
… contracts, in addition to purchase orders, to ensure that funds are only being disbursed for District purposes and that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Malverne Union Free School District – Fund Balance (2016M-120)
… unemployment insurance reserve balance and transfer excess funds to fund balance or other reserves. … Malverne Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Lyons Central School District – Multiyear Planning (2015M-337)
… plan that includes the accumulation and use of reserve funds. … Lyons Central School District Multiyear Planning …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Bethlehem Central School District – Credit Cards (2017M-41)
… should not allow third-party vendors to directly debit funds from District bank accounts. … Bethlehem Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Annual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority’s (MTA) finances brightened last year when the State provided a substantial, recurring funding solution to help it balance its operating budget as federal relief funds are exhausted.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2025.pdfTown of Owasco – Financial Management and Procurement (2021M-70)
Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has multiyear financial and capital plans.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2021-70.pdfPompey Hill Fire District – Financial Management (2021M-136)
Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and managed capital reserve funds, ensured records were audited and annual reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pompey-hill-district-2021-136.pdfComptroller DiNapoli Releases School Audits
… recording the hours worked or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions; …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0DiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… filing a complaint online at [email protected] , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherOpinion 2002-5
… a period of probable usefulness of twenty years for a new recreational area of not less than 50 acres or an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 91-36
… facility constructed or improved with park trust funds should be in or sufficiently near the developments … is available to the municipality holding the trust funds for recreational development in the geographic area of … the investment of the municipality holding the trust funds in the event that its license to use the property is …
https://www.osc.ny.gov/legal-opinions/opinion-91-36