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McGraw Central School District – Fund Balances (2017M-248)
… Review all reserves to determine whether balances are necessary and reasonable, and use excess amounts in …
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)
… and capital plans. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or reducing …
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)
… the City’s actual costs for each of the five years. Based on the 2001 methodology, the Boat Basin has been undercharged …
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)
… annually updated. Continue to explore options to provide for revenue enhancement, cost savings opportunities and to …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of … expenditures and only budget for the use of fund balance when necessary. Analyze all reserve balances and transfer …
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)
… 16, 2015. Background The Worcester Central School District is located in the Town of Harpersfield in Delaware County and … which operates one school with approximately 350 students, is governed by an elected five-member Board of Education. The …
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 …
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)
… million. Key Findings The District retained unrestricted fund balance in excess of statutory limits annually over the past four fiscal years. The District appropriated fund balance in its annual budgets that was not used. The … Ensure that the amount of the District’s unrestricted fund balance is in compliance with statutory limits and the …
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)
… condition for the period July 1, 2013 through October 20, 2014. Background The Margaretville Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Downsville Central School District – Fund Balance (2016M-79)
… Purpose of Audit The purpose of our audit was to examine the District’s general fund balance for the period … reserve for compensated absences and transfer excess funds to unrestricted fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Granville Central School District – Fund Balance (2016M-114)
… to assess the District’s oversight of financial operations for the period July 1, 2011 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $26.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Town of Butler – Financial Management (2024M-119)
… Report (AFR), required to be filed with the Office of the New York State Comptroller (OSC). Key Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Sidney – Budget Review (B4-14-19)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to … fiscal year that ended December 31, 2005. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19City of Troy – Budget Review (B19-5-8)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Comptroller DiNapoli Releases Municipal Audits
… properly account for bail money held by the court or accurately report fines and surcharges to the Department …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1State Police Bulletin No. SP-224
… Criteria Employees in Bargaining Unit 62 who have a Payroll Status of Active, Leave With Pay, or Leave of Absence … criteria, but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an … and Leave of Absence/MLL), and who returns to the payroll by 10/31/2022, may receive the payment upon the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-224-2021-state-police-holiday-bonus-paymentState Police Bulletin No. SP-214
… Criteria Employees in Bargaining Unit 62 who have a Payroll Status of Active, Leave With Pay or Leave of Absence … criteria, but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an … and Leave of Absence/MLL), and who returns to the payroll by 10/31/2021, may receive the payment upon the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-214-2020-state-police-holiday-bonus-paymentState Agencies Bulletin No. 2038
… Eligibility Criteria: Employees in Bargaining Unit 31 who have a Payroll Status of Active, Leave With Pay or Leave of … the automatic negative retroactive adjustment may not have been processed because the overpayment was either not … will be reporting retro payments made to individuals who have filed for Social Security benefits to the Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2038-agency-police-services-unit-apsu-retroactive-increases-command-payment