Search
Glens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66North Shore Public Library – Financial Condition (2013M-344)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s financial condition for the period … 2006-07 through 2011-12, ranging from almost $2.2 million to over $2.4 million. Library officials have maintained a … or a comparison of actual revenues and expenditures to budget amounts. Key Recommendations Develop a policy that …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Town of Porter – Capital Projects (2013M-352)
… of our audit was to review the Town’s capital projects for the period January 1, 2012 through October 9, 2013. … The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 adopted budget … taxes and finance operations. The Supervisor is accounting for $913,000 remaining from a “Host Community Fee” (HCF) …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… than 2,800 community water systems. DOH is responsible for ensuring that New York’s water supply is suitable to … to submit a Water Supply Emergency Plan (plan) to DOH for review at least once every five years. The plans include … and casualties, impacting public health and economic vitality. In recent years, water systems around the country …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… in public health threats, property damage or inconvenience for residents and businesses. New York needs to significantly … are the latest signs of the need to spend more on water delivery systems. The Executive Budget for State Fiscal Year … 2030. The state Department of Health, meanwhile, puts the estimate much higher and concluded the state will need as …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Central School District is located in the Town of Andover in Allegany County and the Towns of Bath, Canisteo, Greenwood, Hartsville, Hornellsville, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Background The Frankfort-Schuyler Central School District is located in the Towns of Frankfort and Schuyler in Herkimer … operates two schools with approximately 985 students, is governed by an elected seven-member Board of Education. … the amount of the District's unrestricted fund balance is in compliance with the statutory limit; use surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Village of Unadilla – Budgeting (2013M-143)
… and $19,535 for the library fund for the 2012-13 fiscal year. Key Finding The Board consistently adopted budgets that … available surplus funds at the end of the 2012-13 fiscal year to be approximately $25,500. Budgetary variances were … actual results against their operating budgets during the year. Surplus fund balance is no longer available for use as …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management … 1, 2011, through April 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe … Village of Spencerport Financial Management 2013M134 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… Purpose of Audit The purpose of our audit was to examine selected financial activities from January 1, 2010, to June 7, 2013. Background The Town of Almond is located in … a policy and Town officials have not developed procedures to address the level of unexpended surplus fund balance to be …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Montgomery County – Financial Condition (2013M-234)
… 50,000 residents. The County Board of Supervisors is the legislative body responsible for managing County … in 2012, and the County’s contingency appropriation is not adequate for current financial conditions. The County’s declining financial condition is the result of poor budgeting and financial management …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234DiNapoli Calls for Reforms to State Fiscal Practices
… efforts to rein in the state’s debt, increase disclosure by public authorities and improve budget practices, further reforms are needed. “Too … pots of money without justification or identifying how projects were selected for funding. DiNapoli’s proposal …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesTaconic Hills Central School District – Financial Management (2019M-155)
… District officials adopted realistic budgets to maintain fund balance within the statutory required limit. Key … from 2013-14 through 2017-18. As of June 30, 2018, surplus fund balance totaled approximately $6.5 million, exceeding … for revenues and appropriations and the amount of fund balance that will be used to fund operations. Reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Town of Red Hook - Financial Condition (2018M-171)
… Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Town of Marbletown – Financial and Capital Planning (2017M-234)
Town of Marbletown Financial and Capital Planning 2017M234
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Babylon Union Free School District – Financial Condition (2015M-323)
… 2015. Background The Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The … operates three schools with approximately 2,000 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Lewiston-Porter Central School District – Financial Condition (2014M-202)
… Background The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The District is governed by an elected seven-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Alexander Central School District – Financial Condition (2015M-227)
… 4, 2015. Background The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and … The District operates two schools with 858 students and is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Town of Kortright – Financial Management (2016M-397)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2015 through August 25, 2016. Background The Town of Kortright is located in Delaware County and has a … Town of Kortright Financial Management 2016M397 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397