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City of Lockport - Budget Review (B1-16-16)
… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The … Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Silver Creek Central School District – Financial Condition (2015M-321)
… officials annually appropriated fund balance to reduce the tax levy, but funds were not used as budgeted because …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Royalton-Hartland Central School District – Financial Condition (2015M-275)
… in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and the Towns of Ridgeway and Shelby in Orleans …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Marathon Joint Fire District – Investment Program (2023M-76)
… checking and savings accounts, which had an average daily balance of approximately $567,000 during the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76City of Long Beach – Budget Review (B23-7-3)
… budget review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to … budget review city long beach …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… five-member Board of Trustees, operates a Justice Court with one Justice and one Acting Justice. During our audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not always … with legal counsel to review identified overpayments in this report and, where appropriate, take action to recover …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsGlen Aubrey Fire Company – Board Oversight (2022M-139)
… report – pdf] Audit Objective Determine whether the Glen Aubrey Fire Company, Inc. (Company) Board of Directors … Determine whether the Glen Aubrey Fire Company Inc Company Board of Directors Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Town of Hempstead – Budgeting (2021M-169)
… fiscal years did not include the fund balance estimates required by Town Law. Town officials also did not effectively … and show fund balance estimates for each fund, with the required breakdown. Properly budget for salaries and wages. …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… zero by 2040. “We are all experiencing catastrophic and deadly weather events, droughts, rising sea levels, and …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalIX.7.K Record Retention – IX. Federal Grants
… matters. Documentation of final acceptance by grantor and closure. Any other information that may be deemed relevant in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionTown of Yorkshire – Financial Management (2021M-109)
… unrestricted fund balance in the four major operating funds increased by $811,100 (67 percent) in the past four …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109II.4 Overview – II. New York State Financial Accounting
… are required to be prepared on both a budgetary (cash) and GAAP basis of accounting. Section 22 of the State Finance Law … plan be presented for informational purposes on a GAAP basis. The GAAP-basis plans model, to the extent practicable, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewCincinnatus Central School District – Procurement (2021M-111)
… As a result, goods and services may not have been procured in a manner that ensured the economical use of public funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Town of South Bristol – Financial Management (2015M-140)
… of our audit was to review the Town’s financial operations for the period January 1, 2014 through May 20, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 are approximately $2.1 million. Key Findings The … multiyear financial plan to establish long-term objectives for funding long-term needs. Annually audit or cause the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Town of Orange – Budget Review (B20-2-14)
… (pandemic) may have on the Town’s finances. General and highway fund revenues are overestimated by $25,000 potentially. Highway fund appropriations are underestimated by at least … needed to replace revenue shortfalls and to supplement the highway fund. We estimate a deficit highway fund balance of …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Town of Vestal – Capital Acquisitions (2013M-78)
… acquisitions, such as pay-as-you-go and use of reserve funds. Ensure that the long-term capital planning is …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… adequate cash receipts records and the Treasurer deposits funds in a timely manner. Perform bank reconciliations for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… account for the sale and inventory of transfer station tickets and permits. Town Justices did not perform monthly … bidding requirements. Perform a thorough review of credit card purchases each month. Periodically reconcile the number of transfer station tickets purchased and permits provided from the Town of …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andVillage of Suffern – Budget Review (B22-6-2)
… the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2