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Town of Huron – Financial Management (2014M-367)
… estimates, which resulted in the accumulation of surplus funds and higher tax levies than necessary. Key … to govern budgeting practices and the reasonable level of surplus fund balance to be maintained in each fund to meet …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Bolivar-Richburg Central School District - Financial Management (2019M-17)
… operations during our audit period. As of June 30, 2018, surplus fund balance totaled almost $1.5 million, 7 percent … fund balance that will be used to fund operations. Reduce surplus fund balance 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/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… actions that ignored district policy, most notably in the search for a new superintendent. “This audit revealed some … (BOCES) approximately $7,000 to conduct a thorough search for a qualified superintendent. Instead of hiring one …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtForms and Publications
… Wire Extension Request Form Handbook for Reporters of Unclaimed Funds OFAC Blocked Accounts - reference section on … Sample Letter of Authorization and Fee Agreement Office of Unclaimed Funds Annual Report SFY 2024-25 … and publications available for claimaints and reporters of unclaimed funds including Change of Address Form and …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… of Chief Operating Officer/Deputy Superintendent and then hiring a new District Superintendent, BOCES incurred total …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationAllegany County – Court and Trust Funds (2014M-74)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer). …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Wayne County Court and Trust Funds (2022-C&T-1)
… by court order. Additionally, when the whereabouts of any person entitled to payment from the estate is unknown, funds …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Orleans County – Court and Trust Funds (2024-C&T-6)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, … by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Finding The records maintained by the Treasurer, …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Genesee County – Court and Trust Funds (2024-C&T-7)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… clean water and drinking water projects. Source of Funds: Proceeds of revenue bonds issued by EFC Distribution of Funds: The local government in applying for the loan from EFC … from capitalization grant moneys and state matching funds (usually 1/3 to 1/2 of the loan amount for clean water …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsCanton Central School District – Financial Condition (2013M-287)
… period July 1, 2011 through March 31, 2013. Background The Canton Central School District is located in St. Lawrence … Canton Central School District Financial Condition 2013M287 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Albion Central School District – Financial Management (2021M-200)
… with realistic and reasonable estimates. Develop a plan for the use of excess surplus fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… Determine whether the Van HornesvilleOwen D Young Central School Districts District Board of Education Board and District officials effectively managed the Districts financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementSouthern Cayuga Central School District – Financial Condition (2020M-77)
… fund balance. As of June 30, 2019, recalculated surplus fund balance totaled almost $1.7 million and was 10.7 … amount of fund balance needed to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-7730% New York State Initiative
… New York State Initiative to ensure that New York State food products are provided to children as part of their lunch … with children have experienced the highest rates of food insecurity since 2020—as high as 16% in 2022. Even with lower rates of food insecurity in the first 3 months of 2024, roughly one in …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… 1, 2014 through November 9, 2015. Background The Delaware Academy Central School District at Delhi is located in the … Delaware Academy Central School District at Delhi Fund Balances 2016M36 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Town of Clare – Fiscal Stress (2013M-317)
… a policy or method to determine the amount of unexpended surplus funds to maintain. The bookkeeper/budget officer did not … policy setting forth the reasonable amounts of unexpended surplus funds that the Town should maintain. Develop …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317State Comptroller DiNapoli Releases School District Audits
… project. However, auditors found that while the business administrator maintained financial reports that documented …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Yates County – Court and Trust Funds (2025-C&T-1)
… controls to safeguard and account for court and trust funds for the period January 1, 2022 through December 31, … by court order. Additionally, in certain circumstances, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The Treasurer delayed turning over …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1New York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… New York State Comptroller Thomas P. DiNapoli today announced that he has directed the New York State Common Retirement Fund (Fund) to review its … attractive place to invest and we look forward to finding new opportunities there. We’re putting companies engaged in …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-notice