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Village of Victor – Financial Management (2015M-166)
… budget process or a fund balance policy establishing the level of fund balance to maintain, resulting in excessive unrestricted general fund balance. The Board has …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Victor Central School District - Financial Management (2019M-62)
… that the school food service surplus fund balance was excessive. Overfunded two general fund reserves with balances … the school food service fund balance to a reasonable level. Review and fund reserve balances to reasonable levels …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Town of Russia – Financial Management (2014M-212)
… has not adopted policies and procedures to govern the level of funds to be maintained, and the Town has accumulated excessive funds as a result. The Board has typically …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Franklinville Central School District – Financial Management (2017M-49)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Central School District is located in the Towns of Farmersville, Franklinville, Humphrey, Ischua, Lyndon and … which is governed by an elected five-member Board of Education, operates two schools with approximately 690 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… the Town's unexpended surplus fund balance has become excessive, and its budgets from fiscal years 2010 through … has not developed a formal long-term plan addressing the excessive unexpended surplus fund balance. The Board has not … appropriation. Adopt a fund balance policy governing the level of unexpended surplus funds to be maintained in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260DiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… seven villages and three cities in New York in some level of fiscal stress in 2018. DiNapoli evaluated all … “Our indicators show fiscal stress remains relatively low among New York's villages, while some cities continue to … seven villages and three cities in New York in some level of fiscal stress in 2018 …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdTown of Lincoln – Financial Management (2013M-245)
… funds in the general fund totaling $458,698, which were excessive compared to the 2013 budget of $255,420. This … in previous years and did not adopt a policy to govern the level of fund balance to be maintained. The Board also did … Adopt a fund balance policy that addresses the level of unexpended surplus funds to be maintained in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Hewlett Neck – Financial Management (2022M-35)
… of $505,187 more than necessary in taxes. Maintained an excessive level of surplus fund balance in the general fund from …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Town of Owasco – Financial Management and Procurement (2021M-70)
… in the unrestricted general fund balance increasing to an excessive level. Always seek competition for professional services or …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Reading – Financial Management (2013M-217)
… the Town’s financial condition and budgeting practices for the period January 1, 2010 through August 31, 2013. … to be maintained. Additionally, the Board has no policy for developing accurate budget estimates. Because the Board … in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town comingled …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… $1.3 million. Key Findings The Town has accumulated excessive fund balances in the town-wide and … to govern budgeting practices and the reasonable level of fund balance to be maintained in each fund to meet …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Horseheads Central School District – Network Access Controls (2021M-127)
… year for IT services but did not enter into a service level agreement (SLA) to clearly identify BOCES … accounts, of which 138 were unneeded, and there were an excessive number of generic accounts. Did not provide IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Jamestown City School District – Financial Condition (2015M-120)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in Chautauqua …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Comptroller DiNapoli Releases Municipal Audits
… weaknesses and discrepancies. Town of Hampton – Justice Court Operations (Washington County) The town justice did not … – Internal Controls Over Selected Financial Operations (Madison County) The town has excessive fund balances in the general–outside village, highway–town-wide and highway–outside village funds; …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… waste and abuse are mitigated and that there is a high level of transparency and accountability in the spending of … track supervisor and two track foremen) who worked an excessive amount of overtime (from 18 to 24 hours in one day) on two separate occasions. Working an excessive amount of hours consecutively, without an adequate …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsTown of Lisbon – Financial Condition (2012M-202)
… did not adopt a policy or develop procedures to govern the level of fund balance maintained. The Board had not developed … capital needs. As a result, the general fund has retained excessive amounts of unexpended surplus fund balance. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Town of Schuyler – Financial Management (2014M-182)
… our audit was to evaluate the Town’s financial management for the period January 1 through December 31, 2013. … of approximately 3,400. The Town’s budgeted appropriations for the 2014 fiscal year were approximately $1.6 Million. The … needs. Adopt budgets that include realistic estimates for revenues, expenditures and appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182DiNapoli: 16 School Districts Designated in Fiscal Stress
… Sixteen school districts were designated in some level of fiscal stress under New York State Comptroller … number of districts designated in fiscal stress remains low after significant increases to both federal and state aid … for cashflow. The higher the score, the more severe the level of stress. This release of scores, which excludes New …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… and procedures to govern budgeting practices and the level of unexpended surplus funds to maintain or developed … realistic estimates of expenditures, and the Village has excessive fund balance in the general fund. The Board has not … monitoring budgets, including establishing the appropriate level of fund balance to be retained at year end. Develop …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Village of Lyons Falls – Financial Management (2013M-393)
… of our audit was to assess the Board’s management of the level of unexpended surplus funds for the period June 1, 2012 … have taken steps to begin addressing the general fund’s excessive unexpended surplus funds by adopting a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393