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Olean City School District – Reserve Funds (2022M-187)
… District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … established the District’s nine general fund reserve funds totaling $10.9 million but did not use the reserve funds and could not demonstrate that approximately $8 million …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Wayne County Court and Trust Funds (2022-C&T-1)
… controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, … any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The Treasurer established adequate …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Schuyler County – Court and Trust Funds (2021-C&T-1)
… controls to safeguard and account for court and trust funds for the period January 1, 2018 through September 30, … any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The records maintained by the Treasurer …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Belfast Central School District – Reserve Funds (2021M-135)
… District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … Board and District officials properly established reserve funds. However, they did not properly use or maintain all reserve funds at appropriate levels. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135DiNapoli Expands State Pension Fund's In-State Investment Program
… York’s state pension fund is now one of few public pension funds across the country offering multiple sources of capital … (NYBDC) The state pension fund provides the NYBDC with funds to make loans to New York small businesses for working …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programDelaware County – Court and Trust Funds (2022-C&T-2)
… controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022. … by court order. Additionally, in certain circumstances, 3 funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The Surrogate’s Court Clerk (Clerk) did …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, … by court order. Additionally, in certain circumstances, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings We found the Treasurer generally …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Independent Oversight: OSC's Contract Review Safeguards Public Funds
… SUNY, CUNY, and the SUNY and CUNY Construction Funds was executed. This MOU administratively restored the … above-referenced bill will help to: Ensure that taxpayer funds are protected from waste, fraud and abuse: OSC’s review …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsLivingston County Court and Trust Funds (2022-C&T-4)
… controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022. … by court order. Additionally, in certain circumstances 2 funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings Reconciliations were not timely performed …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Schoharie County Court and Trust Funds (2022-C&T-3)
… controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022. … from the estate is unknown, in certain circumstances, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The Treasurer established adequate …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Wyoming County Court and Trust Funds (2020-C&T-2)
… controls to safeguard and account for court and trust funds for the period January 1, 2017 through March 11, 2020. … controls to account for and safeguard court and trust funds and abandoned property. Pursuant to New York State … controls to safeguard and account for court and trust funds for the period January 1 2017 through March 11 2020 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Chautauqua County – Court and Trust Funds (2020-C&T-1)
… controls to safeguard and account for court and trust funds for the period January 1, 2017 through February 11, … up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New York State … and properly reported the condition of court and trust funds to the State Comptroller as prescribed by statute. We …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… districts received $8.6 billion in federal pandemic relief funds, and analysis by New York State Comptroller Thomas P. … sizeable differences in how school districts are using the funds. The New York City Department of Education plans to use … (Las Vegas) have allotted from 0.4% to 17.1% of their funds for early childhood programs. Spending for Pandemic …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… Determine whether all extra-classroom activity (ECA) funds were deposited complete and in a timely manner, and … and 14 days after the date the faculty advisor brought the funds to the Business Office. We reviewed 20 disbursements … Determine whether all extraclassroom activity funds were deposited complete and in a timely manner and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mCity of Long Beach – Budget Review (B7-16-9)
… in the City’s general, water, sewer and risk retention funds as of June 30, 2012. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… by sufficient documentation. Officials: Used public funds to make donations or impermissible gifts totaling …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Town of Greene – Justice Court Operations (2021M-95)
Determine whether the Town of Greene Town Justice Court Court properly accounted for deposited disbursed and reported fines and fees
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Village of Delhi – Audit Follow-Up (2019M-204-F)
The purpose of our review was to assess the Villages progress as of April 2022 in implementing our recommendations in the audit report released in January 2020
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fTown of Guilford - Justice Court Accountability (2018M-248)
… The Court has a shortage of $370 and unidentified funds of $8,207. Key Recommendations The current Justice … compare it to reconciled bank balances. Pay unidentified funds to the JCF. The Board should: Consult with legal …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… annual budget. Establishing and funding allowable reserve funds for a specific intended purpose can smooth out spikes … estimated funding levels and the conditions under which funds will be used. Reserves should be established with a … lot" for excess fund balance. Establish a Capital Reserve Funds A capital reserve fund finances construction, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districts