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Jamestown City School District – Fund Balance and Reserves (2022M-97)
Determine whether the Jamestown City School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Village of Mexico – Financial Management (2023M-170)
… the budgets. As a result, revenues were underestimated by a total of $439,767 and expenditures were overestimated by a total of $287,238 for the audit period. Appropriated …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) but there are … increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. … New York Citys adopted $1197 billion fiscal year FY 2026 budget is currently balanced including prepayments but …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growParticipating Employers
A list of the New York State public employers that participate in NYSLRS.
https://www.osc.ny.gov/files/retirement/employers/pdf/participating-employers.pdfTown of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… operating deficits totaling $1,041,991 in the three main operating funds, but operating surpluses totaling …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Genesee County – Court and Trust Funds (2014M-322)
… controls to safeguard and account for court and trust funds for the period January 1, 2011 through January 1, … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … The County Clerk did not maintain appropriate court and trust fund records. We identified funds which improperly …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Dutchess County – Court and Trust Funds (2014M-293)
… court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court and then … estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Findings The County Clerk …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Statement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… “The plan includes an increase in the city’s property tax rate and lays bare the considerable obstacles it faces to … The city made an upward revision of $8.6 billion to tax revenue in FY 2027, over 10% higher than in November, … the cost savings plans from city agencies next month, when my office will provide an update on Wall Street bonuses and …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budgetMedgar Evers College – Controls Over Bank Accounts
… bank accounts for the period of January 1, 2013 through March 4, 2015. Background CUNY is the largest urban … active or closed during the period January 1, 2013 through March 4, 2015. As of July 31, 2015, MEC had 17 active … paid from six judgmentally selected bank accounts, 26 payments totaling $118,782 were either improper (did not …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsTown of Ogden – Financial Management and Justice Court (2014M-234)
… adequate policies, procedures or financial plans to govern budgeting practices and the amount of unexpended … long-term financial plans, policies and procedures to govern developing and monitoring the budget estimates and the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Opinion 92-32
… installment basis to historical society) GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; MUNICIPAL HOME RULE LAW, §10(1)(i): A … which empowers town boards to: Designate, purchase, restore, operate, lease and sell historic buildings and … be less than the costs incurred by the town to acquire, restore or improve the property, including any interest …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… that was not used to finance operations. As of June 30, 2019, surplus fund balance totaled approximately $5 … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42DiNapoli Releases Fiscal Stress Scores for Villages and Cities
… DiNapoli said. “The relief funds are temporary, so it is critical that local communities make changes, including … score of 75. The villages of Addison (Steuben County) and South Dayton (Cattaraugus County) were also in “moderate … can use this tool to assist in budget planning, which is especially helpful during periods of revenue and …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesSharon Springs Central School District – Fund Balance Management (2022M-100)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … 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/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Port Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Red Hook Central School District – Financial Management (2016M-105)
Red Hook Central School District Financial Management 2016M105
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Vestal Central School District – Financial Condition (2014M-08)
… School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Thousand Islands Central School District – Financial Management (2022M-201)
… fiscal year-end surplus fund balance ranging from $2.4 to $3 million (10.3 to 12.8 percent) of the next year’s … which exceeded the 4 percent statutory limit by $1.4 to $2.1 million. Improperly funded a tax certiorari reserve by … Adopt budgets that include reasonable estimates for appropriations and appropriated fund balance. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201NY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help individuals with … maintain their health, independence and quality of life. New York State Comptroller Thomas P. DiNapoli, … long-term care can put a financial strain on families. The NY ABLE program provides families and individuals with a …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsComptroller DiNapoli Releases School Audits
… his office completed audits of the Hampton Bays Union Free School District , Harpursville Central School District , Roosevelt Children’s Academy Charter School and South Colonie Central School District . “In an era … his office completed audits of the Hampton Bays Union Free School District Harpursville Central School District …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits