Search
Brockport Central School District - Financial Management (2023M-107)
… (Board) and District officials effectively managed fund balance and reserves. Key Findings The Board and … transparent with taxpayers and did not effectively manage fund balance and reserves. From the 2017-18 through 2021- 22 … made it appear as though the Board needed to appropriate fund balance and reserves and increase real property taxes by …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Town of Gorham – Budgeting (2023M-181)
… develop and adopt realistic budgets, a financial plan or fund balance and reserve policies. As a result, the Town maintained unreasonable fund balance levels and likely levied more taxes than … the TOV funds. An excessive $1.5 million of unrestricted fund balance was maintained in the TW general fund as of …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Town of Union – Financial Condition (2016M-192)
… through December 31, 2015. Background The Town of Union is located in Broome County. The Town, which has … water meters the Town is billed for are older than five years, and Village officials found that the old meters they … fund. At the end of 2015, the water and sewer funds owed a combined $730,000 to the part-town general fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Purpose of Audit The purpose of our audit was to review District financial and payroll records for the period July 1, 2015 through March 2, 2017. Background … The audit was to review District financial and payroll records for the period July 1 2015 through March …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andTown of Oswego – Financial Condition and Information Technology (2017M-290)
… and capital plans. The Board did not adopt IT breach notification policies and procedures, back-up procedures and … recovery plan and policies and procedures for breach notification and data back-up. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Goshen Central School District – Financial Condition (2017M-46)
… years 2011-12 through 2015-16, the Board appropriated fund balance totaling $4.9 million to fund operations, of which $3.9 million (80 percent) was not … the practice of adopting budgets that appropriate fund balance that will not be used to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, which operates three … extra-classroom activity (ECA) funds were maintained by 31 classes and clubs that deposited approximately $184,000 in receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomBellmore-Merrick Central High School District – Financial Condition (2016M-341)
… fiscal years, most of the $17.4 million of appropriated fund balance was not used. When adding back unused appropriated fund balance, the District’s unrestricted funds averaged … analyses, and discontinue the practice of appropriating fund balance and reserve funds that are not needed and not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mJamestown City School District – Financial Condition (2015M-120)
… the remaining reserve funds and appropriate $1 million of fund balance. Fund balance has been reduced to a dangerously low level. The … by recurring revenues, thereby reducing the reliance on fund balance, reserves and other one-time financing sources. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… the Board and District officials overestimated general fund appropriations by 9 percent, resulting in a combined operating surplus of $6.4 million. Appropriated fund balance of approximately $570,000 was not needed to … and potentially unnecessary. The District’s school lunch fund balance exceeded federal regulations. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30DeRuyter Central School District – Financial Condition (2015M-119)
… and did not budget to make a required repayment to the repair reserve to replenish it after moneys were used for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… 330 year-round residents and approximately 3,000 summer residents. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Town of Mohawk – Records and Reports (2013M-113)
… financial activity including accurate beginning balance sheet account balances. Ensure that all accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113State Agencies Bulletin No. 1975
… with an hourly rate less than the amount provided on the chart below, are eligible for the 2021 minimum wage increase: … the appropriate effective date as indicated on the above chart. Agencies must update all subsequent effective dated … is less than the appropriate amount indicated on the chart above. Further, agencies must ensure that employees’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageOpinion 90-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. COUNTIES -- Powers and Duties (use of surcharge revenues for establishment of an enhanced … to the countys proposed installation and implementation of an E911 system …
https://www.osc.ny.gov/legal-opinions/opinion-90-51State Comptroller DiNapoli Releases Municipal Audits
… did not establish written policies and procedures for debit card usage or review the bank statements and supporting … Benefits (Ulster County) Town officials overpaid health insurance buyout incentives to two employees by more than …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… Company – Board Oversight of Financial Operations (Ontario County) Auditors determined Citizens Hose Company did not … detection by officials. As a result of the audit, the former Citizens Hose Fire Company treasurer pleaded guilty … network and application user accounts were not properly managed. Auditors also determined no disaster recovery plan …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… (Broome County) The board adopted insufficient credit card and meal reimbursement policies and did not enforce the procurement policy. The March 2017 credit card bill included a $288 charge for the supervisor's … town for this personal credit card charge. Auditors also found 11 purchases totaling over $6,600 that did not have the …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… variance). Officials also appropriated $3.6 million of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance policy or multiyear financial and capital plans. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Ossining Union Free School District – Financial Management (2017M-176)
… 2015 through June 8, 2017. Background The Ossining Union Free School District is located in the Village of Ossining, … Ossining Union Free School District Financial Management 2017M176 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176