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State Comptroller DiNapoli Releases Municipal Audits
… , City of Jamestown and the Town of Warwarsing . “In today’s fiscal climate, budget transparency and … for collection rates. The city collected $110,000 in revenues for 4,367 violations from January 2011 through … January 2011, the city could receive approximately $83,000 in additional revenue. City of Jamestown – Financial …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… employees' records reviewed exceeded the maximum amount of vacation that city policy or collective bargaining agreements …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… NYPA is a public authority created in 1931 by Title 1 of Article 5 of the Public Authorities Law. NYPA’s mission through … innovative energy solutions, and the responsible supply of affordable, clean, and reliable electricity.” NYPA acts …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88CUNY Bulletin No. CU-772
… Employees: Employees represented by DC37, Local 1797 in the Custodial Supervisor title are affected. Background: In accordance with the Letter of Agreement executed between … agreed to establish a new salary step plan for employees in the Custodial Supervisor (CUNY) title represented by Local …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-772-cuny-dc37-custodial-supervisor-step-implementationDiNapoli: One in Ten New York Households Suffer From Food Insecurity
… single mothers at 24.3%, as well as households headed by African Americans (19.8%) and Hispanics (16.2%) in 2021. For … with children increased to 13.4%. Over the last two years, Black and Hispanic or Latino adult New Yorkers were more … for Hispanic or Latino New Yorkers, and 17.2% to 21.9% for African American New Yorkers. DiNapoli's report recommends: …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… for. Key Findings The Board has maintained general fund unrestricted fund balance close to the 4 percent statutory limit. Adopted … reviewed. During the past two years, the District’s total fund balance increased by nearly $1.66 million, or 43 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelVillage of Wurtsboro – Financial Operations (2017M-71)
… for the 2016-17 fiscal year for the general and water funds totaled $762,250. Key Findings The Board relied on fund balance as a financing source rather than using recurring revenue to finance … The general fund borrowed an average of $95,300 from the water fund to maintain operations in the last three years. …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… The Massapequa Union Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates nine schools … for fiscal years 2013-14 through 2015-16 that resulted in overestimated appropriations totaling $24.9 million. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsMinisink Valley Central School District – Financial Condition (2016M-26)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and Mamakating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Greater Amsterdam School District – Financial Condition (2016M-110)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … multiyear financial plan to establish objectives for funding long-term needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Middleburgh Central School District – Financial Condition (2013M-206)
… 2013. Background The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District … rely on using surplus funds to finance operations, and are close to depleting those funds. District officials did not … update the District’s long-term financial plan to address how they will fund the budgets without the continued use of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … fund balance totaling $9.6 million was not used, resulting in the District’s unrestricted fund balance exceeding the … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Washingtonville Central School District – Reserve Funds (2014M-45)
… October 29, 2013. Background The Washingtonville Central School District is located in the Town of Blooming Grove, … Washingtonville Central School District Reserve Funds 2014M45 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… have depleted unexpended fund balances to precariously low amounts. The school food service fund has not been …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaGeneral Brown Central School District – Financial Condition (2014M-216)
… in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, … expenditures, specifically those related to employee benefits, have increased by more than $1.2 million since the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Town of Mount Pleasant – Financial Condition (2013M-303)
… 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves approximately 43,700 … The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and $40.9 million in 2013. Key Findings The Town’s general town wide fund …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Yorkshire – Financial Management (2021M-109)
… - pdf ] Audit Objective Determine whether the Town of Yorkshire (Town) Board (Board) and officials adopted … Determine whether the Town of Yorkshire Town Board Board and officials adopted realistic …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Town of Boylston – Financial Condition (2021M-69)
… the Town Board (Board) effectively managed the Town of Boylston’s (Town’s) financial condition. Key Findings The … results during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s surplus funds were … whether the Town Board Board effectively managed the Town of Boylstons Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Lancaster Central School District – Financial Management (2022M-37)
… and taxpayers. Overestimated budgetary appropriations by an annual average of $13 million (13 percent). … reserves by approximately $3.3 million, and did not use a debt reserve, with a balance of $8.3 million, to pay debt as required. These …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… funds. Balances in two of the reserves (the unemployment insurance and tax reduction reserves), totaling $2.2 million, … compare the vendor’s pricing with the State contract list prices. Develop a plan for the use of excess amounts in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reserves