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Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… Purpose of Audit The purpose of our audit was to assess the School District’s financial condition for the … planned operating deficits and appropriating fund balance to finance the planned deficits. The continued appropriation … balance will deplete it, and District officials will have to identify other revenue sources to fund future budgets. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Copenhagen Central School District – Financial Condition (2016M-142)
… result, $724,000 or almost 90 percent of the appropriated fund balance was not actually needed to finance operations, and unassigned fund balance was more than twice the statutory limit from … multiyear operational or capital plans to address excess fund balance and future needs. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Montauk Union Free School District – Financial Condition (2016M-168)
… The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates one school … adopted budgets from 2012-13 through 2014-15 resulted in a cumulative operating surplus of approximately $1 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… of Cohocton (Town) Town Board (Board) adequately oversee and manage the Town’s ambulance service? Audit Period January … period back to January 1, 2021 to analyze budget trends and back to August 1, 2013 to provide historical background … ambulance services to the town by acquiring, supplying and equipping vehicles and operating, maintaining and …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Taconic Hills Central School District – Financial Management (2019M-155)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Opinion 2003-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … establish a defined benefit plan service award program for the active volunteer firefighters of the districts fire department …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The … billion since the January release of the Fiscal Year (FY) 2026 Executive Budget Financial Plan, and is attributable to … Gaps and Structural Imbalance According to DOB’s FY 2026 Financial Plan, All Funds disbursements are projected to …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Other Bulletin No. 60
… Employees Employees designated management or confidential in Bargaining Unit 96 who meet the eligibility criteria are … Eligibility Criteria Performance Advance Employees in NS positions (Grade 600) which are equated to a grade … date based on the 04/01/2020 Salary Schedule and employees in NS positions (Grade 600) which are equated to Grade 668 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-60-april-2021-state-university-construction-fund-scfOther Bulletin No. 59
… Date Check Date Administration Lag 04/02/2020 07/21/2021 Eligibility Criteria Performance Advance Employees in NS … report will be submitted to SSA after the close of the 2021 tax year. It is important that agencies ensure the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-59-april-2020-state-university-construction-fund-scfVillage of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The Village of … Village of Unadilla Budgeting 2013M143 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Spencerport – Financial Management (2013M-134)
… 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe County and has a population of approximately 3,600. … As a result, although the Board appropriated $3.73 million in fund balance for the general and sewer funds, over $2.9 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately 1,600 residents. The … overly conservative budgeting practices have resulted in the Town continuing to maintain excessive unexpended surplus fund balances in all four major operating funds. Specifically, at fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Develop a written reserve fund policy indicating how much money will be reserved, how each reserve will be funded and when the balances will be …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, … 985 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226DiNapoli Announces State Contract & Payment Actions for July 2014
… contract for pharmacy benefit services with CaremarkPCS LLC for the Workers’ Compensation prescription drug plan. … of Civil Service $161 million to CaremarkPCS Health LLC for pharmacy benefit services for the Empire Plan, … policy. New York State Senate $122,000 to Code and Theory LLC for website development. Office of General Services …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-announces-state-contract-payment-actions-july-2014State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… New York State Comptroller Thomas P. DiNapoli issued the … statement regarding the agreement announced today on New York City’s adopted budget. "The adopted budget agreement between the New York City Council and Mayor Adams shows the city has … New York State Comptroller Thomas P DiNapoli issued the …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementTown of Marbletown – Financial and Capital Planning (2017M-234)
… 26, 2017. Background The Town of Marbletown is located in Ulster County and has a population of approximately 5,600. … adopted an adequate fund balance policy, which resulted in the Town accumulating excessive fund balance in the general fund. Key Recommendations Develop multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Town of Red Hook - Financial Condition (2018M-171)
… 2018, the Board adopted a fund balance policy that allowed for unexpended surplus funds of up to 70 percent of annual … The policy did not define the time periods or means for which fund balance will be used and replenished. The … capital plans specifying the Town’s objectives and goals for use of accumulated funds. Key Recommendations Consider …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Village of Victor – Financial Management (2015M-166)
… July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, and has a population of approximately 2,700. The Village is governed … the level of fund balance to maintain, resulting in excessive unrestricted general fund balance. The Board has …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Town of Kortright – Financial Management (2016M-397)
… use of these accumulated funds. The Board has not adopted long-term financial and infrastructure plans that set forth the … Key Recommendations Develop a fund balance and reserve policy that establishes reasonable levels of fund balance to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397