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Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… the Board and District officials from effectively managing finances and addressing future operating and capital needs. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Canastota Central School District - Financial Condition Management (2019M-174)
… by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance … reserve was overfunded by $963,200 (615 percent) as of June 30, 2018. Encumbrances were overstated by a combined total of $264,000 from 2015-16 through 2017-18. Although surplus fund balance was reported at or below …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mIslip Fire District – Financial Condition (2020M-25)
… financial condition by ensuring that budget estimates and fund balance are reasonable. Key Findings The Board: Did not effectively monitor expenditures and fund balance. As a result, the unrestricted fund balance deficit increased to as much as $171,492 during …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… which has approximately 1,320 students, had general fund budgeted appropriations for the 2016-17 fiscal year … $29 million. Key Findings The Board has maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementSchenectady City School District – Financial Condition (2014M-168)
… for the 2013-14 fiscal year totaled approximately $159 million. Key Findings The Board did not adopt a policy …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Hannibal Central School District – Financial Condition (2017M-23)
… through August 31, 2016. Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The … Hannibal Central School District Financial Condition 2017M23 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Village of Silver Creek – Capital Projects (2017M-31)
… through January 17, 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua County … Village of Silver Creek Capital Projects 2017M31 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Sample City Balance Sheet Governmental Funds December 31, 2002 Assets Assets … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Town of Lyndon – Purchasing (2013M-149)
… procurement policy, where the Board would specify the number of written or verbal quotes or bids to be obtained for … purchases, but did not retain them or attach them to the claim for review by the Board prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of Potsdam – Justice Court (2014M-014)
… the receipt dates to a different month, and the receipt numbers were deleted. Receipts were not reported to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014DiNapoli: Medicaid Audits Find More Than $700 Million in Unnecessary Costs and Overpayments
… over the state’s Medicaid program. In recent years, my auditors have identified billions of dollars in waste in …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-medicaid-audits-find-more-700-million-unnecessary-costs-and-overpaymentsState Comptroller DiNapoli Releases Municipal and School Audits
… financial operations or properly audit claims. As a result, the board hindered their ability to make informed … statement balances differed from the ending cash balances in the accounting records by $638,485. The board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsMount Sinai Union Free School District - Financial Condition Management (2018M-34)
Mount Sinai Union Free School District Financial Condition Management 2018M34
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementWestfield Academy and Central School District - Financial Management (2018M-67)
… Westfield Academy and Central School District Financial Management 2018M67 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mWantagh Union Free School District – Financial Condition (2016M-363)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … officials appropriated fund balance which was not needed to finance operations because of operating surpluses. When … the appropriation of unrestricted fund balance not needed to fund District operations. Ensure that the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363City of Glens Falls – Financial Condition (2013M-150)
… Purpose of Audit The purpose of our audit was to review the City’s financial operations … January 1, 2010, to December 31, 2012. Background The City of Glens Falls is located in Warren County and has … City of Glens Falls Financial Condition 2013M150 …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Holley Central School District – Financial Condition (2013M-342
Holley Central School District Financial Condition 2013M342
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Town of Dayton – Audit Follow-Up (2019M-221-F)
… our recommendations in the audit report Town of Dayton – Fund Balance Management (2019M-221) released in January … audit determined that the Board did not properly manage fund balance, as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fSweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… fund balance, the Board increased the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were … by a collective bargaining agreement (CBA), employment contract or Board resolution and one teacher reviewed and … comments on the issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payroll