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Northern Adirondack Central School District – Financial Condition (2020M-51)
… have exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to fund operations. Because of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Comptroller DiNapoli: 26 School Districts in Fiscal Stress
… districts have been designated as fiscally stressed under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress … in “significant stress” are Eldred (Sullivan County); New Suffolk (Suffolk); Norwich (Chenango); Schenevus (Otsego) … the fiscal stress scores showed the regions of Central New York, Long Island and the Southern Tier as those having …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… require an ASE to implement the recommendations from the American Society of Heating, Refrigerating and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88City of New Rochelle – Financial Condition (2014M-158)
… of our audit was to review the City’s financial condition for the period January 1, 2013 through March 18, 2014. Background The City of New Rochelle is located in Westchester County and has approximately 77,000 … the City’s financial statements are not as informative as they could be. Key Recommendations Continue to monitor the …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Batavia City School District – Financial Condition (2016M-160)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $43 million. Key Findings While … budgeting practices produced operating surpluses each year; District officials also appropriated reserves as a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Glens Falls Common School District – Financial Condition (2015M-66)
… District’s budgeted appropriations for the 2014-15 fiscal year total approximately $4.3 million. Key Findings The Board … the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 percent of the 2014-15 budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… The Hunter-Tannersville Central School District is located in Greene County and is governed by the Board of Education, … the District’s unrestricted unappropriated fund balance is in compliance with Real Property Tax statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Montauk Union Free School District – Financial Condition (2016M-168)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Chittenango Central School District – Financial Management (2016M-294)
… general fund appropriations for the 2015-16 fiscal year were approximately $37 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Copenhagen Central School District – Financial Condition (2016M-142)
… Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142South Huntington Union Free School District – Financial Condition (2016M-132)
… represent the District’s actual needs and discontinue the practice of adopting budgets that result in the appropriation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Cicero Fire District – Financial Condition (2023M-132)
… financial condition and fund balance. If the Board does not adequately control expenditures and monitor and … financial and capital plans. District officials agreed with our findings and indicated they will take, or have …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132North Shore Public Library – Financial Condition (2013M-344)
… of July 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of … North Shore Public Library Financial Condition 2013M344 …
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 Audit The purpose of our audit was to review the Town’s capital projects for the period January 1, 2012 through … are being inappropriately reported and sequestered in the capital projects fund because the Board and Supervisor did not close completed capital projects and transfer the remaining money to the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Sheldon – Financial Management (2017M-261)
… 1, 2014 through September 28, 2017. Background The Town of Sheldon is located in Wyoming County and has a population of … Town of Sheldon Financial Management 2017M261 …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… July 1, 2012 through May 5, 2016. Background The Canisteo-Greenwood Central School District is located in the Town of … in Allegany County and the Towns of Bath, Canisteo, Greenwood, Hartsville, Hornellsville, Howard, Jasper, …
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)
… Findings District officials did not adopt budgets based on historical or known trends but instead overestimated … and the use of fund balance in the annual budget based on historical and known trends. Ensure that the amount of the …
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)
… 13, 2013. Background The Village of Unadilla is located in Otsego County. The Village is governed by an elected … budgets that are based on the previous years’ trends in actual revenues and expenditures. Estimate the ending fund …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Spencerport – Financial Management (2013M-134)
Village of Spencerport Financial Management 2013M134
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134