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Comptroller DiNapoli Releases Municipal Audits
… of expenditures, revenues and starting cash, and the records that did exist were not adequate. Village of Herkimer … its financial condition. City of Norwich – Emergency Medical Services (EMS) Billing (2019M-112) The EMS Department … bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 incidents totaling …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: January Tax Collections Fall Short
… $58.9 billion, but were $367.3 million below the state’s latest estimates because of lower than expected Personal … collections from PIT were $467.6 million below the state’s latest Financial Plan projections but $301.4 million higher … of 1.9 percent from last year, and $59.5 million above the latest projections. Total tax collections through January …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… but is troubled by high poverty and a reduced tax base due to a large number of vacant and tax-exempt properties, according to a report issued today by State Comptroller Thomas P. … finances.” “As the seat of state government and home to world class hospitals and institutions of higher learning, …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factors15 Day Waiver for NYSLRS Service Retirement Application
Governing provisions of the Retirement and Social Security Law impose a 15 day waiting period before application for service retirement becomes effective.
https://www.osc.ny.gov/files/press/pdf/15-Day-waiver-for-NYSLRS-service-retirement-application.pdfApplication for Transfer of Membership in Accordance with Chapter 390 (Laws of 2009) (PF5467)
For NYSLRS PFRS members who previously transferred an Employees’ Retirement System (ERS) membership to the Police and Fire Retirement System (PFRS)
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5467.pdfNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… Data View Interactive Map Read Press Release Message from the Comptroller November 2020 In the wake of the COVID-19 pandemic, New Yorkers have seen how the … In the wake of the COVID19 pandemic New Yorkers have seen how the immense …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… 2014 to 2017, which could fund over three years’ worth of expenditures. On average, actual expenditures were 39 … financial plans. Key Recommendations Reduce the amount of unassigned fund balance and use the excess as a financing … funding one-time expenditures and needed reserves, paying down debt and reducing real property taxes. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Sachem Central School District – Fund Balance (2017M-151)
… million. Key Findings From 2011-12 through 2014-15, total fund balance decreased by $18.9 million. The Board must … financial stability. Key Recommendations Adopt a written fund balance policy for the maintenance and use of unrestricted fund balance and reserves. Continue to monitor and update the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Village of Franklin – Fund Balance Management (2018M-13)
… whether the Board effectively managed the Village’s fund balance for the period June 1, 2016 through November 10, … by an elected three-member Board of Trustees. General fund budgeted appropriations for the 2017-18 fiscal year … totaled approximately $150,000. Key Findings The general fund’s year-end total fund balance increased by 46 percent …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13McGraw Central School District – Fund Balances (2017M-248)
… the Board and District officials ensured that the general fund balance and reserve fund levels were reasonable for the period July 1, 2015 … appropriated, on average, $638,300 of unrestricted fund balance as a financing source each year for the 2014-15 … McGraw Central School District Fund Balances 2017M248 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Town of Howard - Fund Balance Management (2018M-192)
… Objective Determine whether the Board effectively managed fund balance. Key Findings The Board’s management of fund balance was not effective. As a result, general and highway fund balances increased significantly over the 2015 through … Determine whether the Board effectively managed fund balance …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192City of Rye – Boat Basin Fund (2013M-289)
… purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of January 1, 2012 … for its enterprise funds including the Boat Basin fund. Although the cost allocation was updated in 2001, it … estimated the amounts the City undercharged the Boat Basin fund, during fiscal years 2009 through 2013, using the last …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Fort Edward Union Free School District - Financial Condition (2019M-245)
… than 1 percent of the next year’s appropriations. Based on the District’s outstanding tax certiorari liability of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Vestal Central School District – Fund Balances (2017M-91)
… for one time expenditures, to fund needed reserves, to pay down debt or to reduce taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… $33.3 million. Key Finding The District's unrestricted fund balance for the 2013-14, 2014-15 and 2015-16 fiscal … Develop a plan to reduce the amount of available fund balance in a manner that benefits District residents. … SherburneEarlville Central School District Fund Balance 2017M19 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Worcester Central School District – Unassigned Fund Balance (2016M-1)
… to examine District officials’ management of unassigned fund balance for the period July 1, 2014 through November 16, … are $10.9 million. Key Findings The District’s unassigned fund balance has exceeded the statutory limit in two of the … Develop a plan to reduce the amount of unassigned fund balance in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Stamford Central School District – Fund Balances (2016M-106)
… period ending June 30, 2015, the District’s unrestricted fund balance exceeded the 4 percent legal limit. None of the appropriated fund balance for the 2011-12 through 2015-16 fiscal years was used to finance operations. Restricted fund balances were significantly overfunded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Schuylerville Central School District – Fund Balance (2016M-113)
… benefit accrued liability reserve (EBALR) to the general fund causing the fund balance to exceed the statutory limit at year-end. … Ensure that the amount of the District’s unrestricted fund balance is in compliance with the statutory limits and … Schuylerville Central School District Fund Balance 2016M113 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Wheelerville Union Free School District – Fund Balance (2016M-9)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Margaretville Central School District – Fund Balance (2015M-55)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through October 20, 2014. … Such uses could include, but are not limited to, paying off debt, financing one-time expenditures and reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55