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Wilson Central School District - Financial Management (2022M-22)

… complete report - pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of … officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation reserves fund … unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22

State Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address

… for New York as we begin 2022, but my office has also identified economic sectors that are still struggling … point in our history to beat back the virus and to safely get us back to a more normal way of life. Based on what I’ve … from her State of the State, I’m confident Governor Hochul can help us achieve this. I look forward to working with her …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-address

Village of Mount Morris – Treasurer’s Office (2013M-65)

… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period June 1, 2010, to February 12, 2013. Background The Village of Mount Morris … Key Findings The Board hired an accounting firm (Firm) to perform many of the Treasurer’s duties, such as …

https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65

Village of Delhi – Financial Condition (2013M-110)

… fund balances remained high while the Village’s real property tax levy continued to increase slightly by 7 percent …

https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110

East Irondequoit Central School District - Financial Management (2019M-28)

… exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28

Albion Central School District – Financial Management (2021M-200)

… officials adopted realistic budgets and properly managed fund balance and reserves. Key Findings The Board and … participated in the budgeting process or identify what reports the Committee receives or how they are reviewed. … taxes than needed and resulted in the accumulation of surplus fund balance in excess of the statutory limit by …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200

Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)

… was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, 2012. … and four Council members. The Town’s budgeted expenditures for 2012 were approximately $3.7 million and were funded … fund. Provide the Board with a monthly Supervisor’s report including all receipts and disbursements, and cash …

https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8

Village of Fleischmanns – Water Fund (2013M-151)

… The water fund budget for the same period was $136,165. Key Findings The Board did not adequately manage the water … address financial needs and further capital improvements. Key Recommendations Adopt balanced budgets with realistic … estimates for anticipated needs and that are based on historical spending. Establish a long-term capital plan …

https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151

State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget

… “New York City is contending with the devastating economic effects of the … by $2.5 billion. This is an unprecedented drop. We have not seen property tax collections decline in more than … the state and MTA, and boost the regional economy so that it can recover.” … New York City is contending with the …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budget

Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)

… with real property located in the Village of Ballston Spa receiving an extra benefit from distributed sales tax …

https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357

Groton Central School District – Financial Management (2014M-288)

… established and maintained in compliance with statutes. Stop raising more real property taxes than necessary. … …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288

Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)

… through August 31, 2014. Background The Sayville Union Free School District is located in the Town of Islip, Suffolk … phone bills prior to authorizing payment. … Sayville Union Free School District Financial Condition and Cellular …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellular

Chester Union Free School District – Financial Management and Board Oversight (2016M-95)

… not use the excess fund balance to reduce real property taxes or other appropriate purposes, and needs to improve the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-board

Harpursville Central School District – Financial Management (2013M-261)

… management over financial activities for the period July 1, 2011 through June 30, 2013. Background The Harpursville … for the 2013-14 fiscal year were approximately $16.1 million. Key Findings The Board and District officials did …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261

Eldred Central School District – Budget Review (B4-15-3)

… $16.6 million. Key Findings Except for the items noted, we found the significant revenue and expenditure projections … fund balance to less than 2 percent of appropriations; and does not account for the probable return of $200,000 in …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3

Monticello Central School District – Budgeting (2014M-97)

… and appropriations have not been aligned with historical or actual needs of the District, resulting in an unnecessary … and transfer excess funds to unrestricted fund balance or other reserves in compliance with statutes. … Monticello …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97

Town of Allen – Town Clerk Collections (2024M-120)

… [read complete report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly recorded, deposited, …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120

Real Property Portfolio (2022-S-14) 180-Day Response

To determine whether Empire State Development (ESD) fully and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14-response.pdf