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South Country Central School District – Enhanced Budget Review (B26-7-4)
… Purpose of Budget Review The objective of the review was to provide an independent evaluation of the adopted budgets … fund budgets. Key Findings The District is on track to incur a 2025-26 fiscal year budget deficit of approximately $8.7 million due to inaccurate estimates in the Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… The Ethelbert B. Crawford Public Library District is located within the Monticello School District, in Sullivan County. The Library is governed by a seven-member Board of Trustees. The Library … general checking account during our audit period, which is not permitted by Law. Four disbursements totaling $89,000 …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… generated $15.8 million in net operating surpluses. As a result of these operating surpluses, the accumulated fund … which has gone unused for the last four years. As a result, the District’s general fund’s fund balance … surplus funds identified in this report in a manner that benefits District taxpayers, and provides appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalDiNapoli: Local Tax Cap Will Be Two Percent in 2022
… Property tax levy growth will be capped at 2% for 2022 for local governments that … as 44 cities and 13 villages. "Allowable tax levy growth will be limited to 2% for a third time in four years for … cost increases and the need for investments that will stimulate economic growth and fund essential services …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Comptroller DiNapoli Releases School and Municipal Audits
… year. Due to several inaccurate estimates, the district is on track to incur a 2019-20 budgetary deficit of … 85 percent of the water produced, or 74.9 million gallons, is considered non-revenue (lost) water. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsLocal Government
… cap Fiscal Stress Monitoring System local government data and resources for local officials …
https://www.osc.ny.gov/local-governmentGreater Johnstown School District - Payroll (2018M-267)
… - pdf] Audit Objective Determine whether employee salaries and wages were accurately paid. Audit Results District … employees were accurately paid their approved salaries and wages. We reviewed all payroll records for 35 employees … the audit period. District officials effectively designed and implemented procedures to ensure that compensation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Little Falls City School District - Financial Condition Management (2019M-67)
… limit by $1.15 to $1.83 million or 5.3 to 8.5 percentage points. The District has generated operating surpluses …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Hornell City School District - Financial Management (2019M-38)
… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… for travel expenditures. Could have saved $2,600 on rental cars by using New York State (NYS) contracts. Does not … District officials should use NYS contracts for renting cars. The Board should require proof of attendance for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelRemsen Central School District - Claims Audit Process (2019M-86)
… auditor did not: Receive claims paid by check disbursement for audit and approval until after payment and did not receive claims paid electronically for audit and approval. Audit and approve 116 claims we … until after the claims were paid, including five claims for travel reimbursements totaling $1,260 that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Ausable Valley Central School District - Claims Auditing (2018M-190)
… and have initiated, or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… budgets with reasonable estimates and reserves were used for their intended purposes. Key Findings District officials … unrestricted fund balance as a financing source each year for the 2014-15 through 2018-19 budgets. However, because the … was not used, the recalculated unrestricted fund balance for fiscal years 2014-15 through 2018-19 ranged from 7 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Fort Edward Union Free School District - Financial Condition (2019M-245)
… for revenue enhancement, cost savings opportunities and to fund the tax certiorari liability. District officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Margaretville Central School District – Financial Management (2020M-46)
… balance from 2016-17 through 2018-19 that it did not use to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to and overstated receivables were deducted from surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Alfred-Almond Central School District - Financial Management (2019M-131)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Genesee Valley Central School District - Financial Management (2019M-231)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Extended School Day Program
… Purpose The objective of our examination was to determine if the State Education Department (Department) … for the period October 1, 2010 through June 30, 2014 to operate an Extended School Day Program (ESD) in two New … arts and music activities during non-school hours to children who attend high-poverty, low-performing schools. …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… fiscally stressed , this includes 12 counties, 11 cities and 21 towns. For the third consecutive year DiNapoli’s … has evaluated the financial stability of local governments and has identified 70 municipalities in fiscal stress at … governments have not improved over the past three years, and it is looking tougher for New York’s cities,” said …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communities