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Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… budgets with reasonable estimates and reserves were used for their intended purposes. Key Findings District officials … unrestricted fund balance as a financing source each year for the 2014-15 through 2018-19 budgets. However, because the … was not used, the recalculated unrestricted fund balance for fiscal years 2014-15 through 2018-19 ranged from 7 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Fort Edward Union Free School District - Financial Condition (2019M-245)
… Key Recommendations Adopt a multiyear financial plan that is annually updated. Continue to explore options to provide for revenue enhancement, cost savings opportunities and to … with our recommendations and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Margaretville Central School District – Financial Management (2020M-46)
… 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/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… average of $3.3 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Alfred-Almond Central School District - Financial Management (2019M-131)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … by a total of $2.3 million from 2015-16 through 2017-18 and annually appropriated an average of $495,000 of fund … June 30, 2018, surplus fund balance totaled $1.7 million and was 12 percent of 2018-19 appropriations, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Genesee Valley Central School District - Financial Management (2019M-231)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comprehensive written reserve fund policy, including plans for the use of reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Greater Johnstown School District - Payroll (2018M-267)
… employees who were paid approximately $1.7 million during the audit period. District officials effectively designed and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Little Falls City School District - Financial Condition Management (2019M-67)
… three completed fiscal years (2015-16 through 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to … million over the last three fiscal years. Although total budget variances were generally reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Hornell City School District - Financial Management (2019M-38)
… has produced operating surpluses negating the use of appropriated fund balance. Certain reserve balances were … plans. Key Recommendations Discontinue the practice of appropriating fund balance that is not needed or used to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved $2,600 on rental … When possible, District officials should use NYS contracts for renting cars. The Board should require proof of attendance for conferences. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelRemsen Central School District - Claims Audit Process (2019M-86)
… Audit and approve 116 claims we reviewed totaling $1.9 million (19 percent) until after the claims were paid, … including five claims for travel reimbursements totaling $1,260 that were not submitted for payment within District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Ausable Valley Central School District - Claims Auditing (2018M-190)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … audited and approved the claims. Claims totaling $27,888 for 15 check disbursements made during the audit period were … whether claims were supported by adequate documentation for appropriate purposes and audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… 28 and July 31. DiNapoli’s office evaluated the fiscal health of 519 villages, which predominantly have a fiscal year ending on May 31, based on self-reported data for 2023. The scores also cover 17 cities with non-calendar … List Complete List of Fiscal Stress Scores Data Files FSMS Search Tool Tool …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesLocal Government 2020 Census Interactive Dashboard
… Find information on your community and school district with our interactive data tools …
https://www.osc.ny.gov/local-government/2020-censusRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… report - pdf] Audit Objective Determine whether: The Board and District officials effectively managed the financial … appropriations by an average of 9 percent over these years and did not include more than $3.7 million in intended … Board has not adopted comprehensive multiyear financial and capital plans. District officials retained an annual …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-statePine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… Determine the accuracy of the Treasurer's reports and the effectiveness of internal controls over bank checks and transfers. Key Findings Officials did not identify … The Board should ensure that interim financial reports are reviewed to detect errors in preparation. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… we reviewed were timely and, with the exception of the payroll account, accurate. The District’s book balance … reviewed by a District official who was not independent of recording cash and journal entry transactions. Key … books represents the true book balance. Ensure the review of bank reconciliations is performed by an individual who is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … do not include sufficient information such as abstract numbers, abstract dates or the numbers and dollar amounts of … taxes for 2012 and 2013 as an opening balance in the check register instead of as a revenue. Town of Champion – …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… the breach of a large dam could result in the loss of life, devastation of several communities and flooding that … due to aging infrastructure, weather events triggered by global warming and the threat of cyberattacks, effective … to the level of risk that a failure would pose to life and property. Under DEC's classifications, there are 407 …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsComptroller's Oversight of State Contracts
… Comptroller DiNapoli Ensures State Procurements Provide the Highest Value to New Yorkers For more than a century, the … Comptroller’s Office has conducted independent, pre-review of State and limited Public Authority contacts, adding transparency to the process and resulting in hundreds of millions of dollars in savings for taxpayers …
https://www.osc.ny.gov/state-agencies/contracts/oversight