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State Comptroller DiNapoli Releases Municipal Audits
… actual expenditures. The board did not adopt formal fund balance, reserve and budgeting policies, along with multiyear … The city’s use of approximately $4.6 million of fund balance to close gaps in the budget decreases the fund balance that is available to cover unforeseen circumstances. …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1City of Lockport – Budget Review (B22-1-8)
… in water fund. City officials estimate unrestricted fund balance in the general fund will total $ 8.6 million as of … in the proposed budget and complies with the City’s fund balance policy requirement of 17 percent of the of the … as needed throughout the year. Assess what fund balance is reasonable for their situation, considering …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8DiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… Learning Center Inc., claimed nearly $1 million in expenses that did not qualify for reimbursement from … ended June 30, 2013, DiNapoli’s auditors found $942,998 in reported costs that did not meet the state’s requirements … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesCUNY Bulletin No. CU-387
… of the salary increases. Affected Employees CUNY employees in the titles of CUNY Theater Technician, Theater Technician … Technician Effective Date(s) Increases may be submitted in Pay Period 16C (Institution), paychecks dated 11/5/09 Rate … 6, 2009. The new rates and other information are contained in a memorandum from Carmelo Batista, Jr. dated August 13, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-387-salary-increases-cuny-employees-international-allianceState Agencies Bulletin No. 884
… 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 500 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsState Police Bulletin No. SP-216
… Addl Earnings: $1,754 Earnings End Date: Leave Blank Goal Balance Leave Blank Supplemental Location pay (SPL) (Orange, … Addl Earnings: $1,332 Earnings End Date: Leave Blank Goal Balance: Leave Blank (NYC, Rockland or Westchester) Earnings … Addl Earnings: $1,995 Earnings End Date: Leave Blank Goal Balance: Leave Blank (Nassau and Suffolk) Earnings Code: SPL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-216-april-2021-increases-location-pay-supplemental-location-pay-expandedCity of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in … $15.5 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2010 through 2012 and …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Town of Oswego – Financial Condition and Information Technology (2017M-290)
… the budgets. As a result, from 2014 through 2016, fund balance in the general fund declined from about $478,000 to … The highway fund also had a deficit unrestricted fund balance during this period of as much as $66,491. The Board …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in Saratoga County and is governed by a five-member Board of … The Clerk-Treasurer accounted for water fund transactions in the general fund instead of the water fund, which resulted …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163City of Yonkers – Budget Review (B6-14-13)
… may not be adequate. The City continues to rely on fund balance for recurring expenditures. The City’s proposed … and firefighter overtime. Develop a plan to maintain fund balance at a reasonable level. Consider establishing and …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Schroon Lake Central School District – Financial Condition (2014M-145)
… our audit was to review the District’s financial condition for the period July 1, 2010 through July 31, 2013. Background … The District’s general fund budgeted appropriations for the 2013-14 fiscal year were approximately $7.4 million. … expenditures were well below the budgeted appropriations for each year we reviewed. The Board did not establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Beacon City School District -- Budget Review (B6-15-4)
… budget includes the appropriation of $2.5 million of fund balance to help finance 2015-16 operations. The District’s … law. Key Recommendation Monitor the District’s use of fund balance to ensure that action is taken, if necessary, to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Village of Pomona – Financial Condition (2015M-272)
… million. Key Findings The Village has an estimated fund balance deficit of $933,000 as of the end of fiscal year … Key Recommendations Develop a plan to eliminate the fund balance deficit and alleviate the general fund’s fiscal …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Goshen Central School District – Financial Condition (2017M-46)
… Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, … fiscal year total approximately $67 million. Key Findings In fiscal years 2011-12 through 2015-16, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Town of Wales – Financial Management (2017M-32)
… estimates of revenues and expenditures. Appropriated fund balance was not used to finance operations as planned. The … factors. Discontinue the practice of appropriating fund balance that is not needed and not used to fund operations. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Village of Sidney – Financial Activities (2023M-14)
… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… necessary. The water fund had a negative unassigned fund balance since 2016. As of December 31, 2020, the unassigned fund balance was negative $370,229 and the water fund owes …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152New York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… New York City’s adopted $98.7 billion FY 2022 budget, … beginning July 1, 2021, highlights the critical role a continued economic recovery and sound fiscal management …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budgetTown of Mohawk – Records and Reports (2013M-113)
… amount of fund balance for each fund. Provide the Board with accurate and complete periodic reports. File an AUD …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Town of Ashland – Long-Term Planning (2024M-114)
… and to establish plans for periodically reviewing these funds. As a result, officials have not determined the Town’s … needs. As of July 17, 2024, the Town’s capital reserve funds have zero balances. However, based on discussions with …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114