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Cohoes City School District – Budgeting (2016M-111)

… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.3 … Key Findings The District did not have a formal plan for funding reserves, determining how much should be …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111

Bath Central School District – Reserves (2016M-401)

… was to evaluate the District’s reservation of fund balance for the period July 1, 2012 through September 30, 2016. … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $35.9 … determine if the amounts reserved and the cash restricted for reserves is properly accounted for, necessary and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401

Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)

… did not provide the Board with monthly financial reports. Key Recommendations Ensure accounting records are … manner. Ensure the Board receives the detailed monthly reports necessary to monitor and manage financial operations. …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33

City of Long Beach - Financial Condition (2019M-133)

… financial condition. Key Findings The City’s total general fund balance decreased 68 percent from $9.9 million at July … million as of June 30, 2018, leaving an unassigned general fund deficit of $813,994 at June 30, 2018. 1 The Council … 2014-15 through 2016-17 and used another $2.1 million of fund balance in 2017-18 to finance recurring expenditures, …

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133

Town of Huron – Financial Management (2014M-367)

… 18, 2014. Background The Town of Huron is located in Wayne County and has a population of approximately 2,000. … adopted budgets with unrealistic estimates, which resulted in the accumulation of surplus funds and higher tax levies … reasonable level of surplus fund balance to be maintained in each fund to meet the Town’s needs. Adopt budgets that …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367

Town of Lapeer – Budgeting (2024M-127)

… – pdf] Audit Objective Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted … these funds increased to levels between 85 and 182 percent of the 2024 appropriations, as of December 31, 2023. The audit determined that estimated …

https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127

Town of Ancram - Financial and Capital Planning (2019M-135)

… [read complete report - pdf] Audit Objective Determine whether the Board … adopt a comprehensive multiyear financial and capital plan for a five-year period. Develop a fund balance and reserve …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135

DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities

… in federal pandemic relief funds, and analysis by New York State Comptroller Thomas P. DiNapoli released today found … I, ESSER II and ESSER III. School districts in New York state received a total of more than $14 billion from the … substantial loss of learning nationally and in New York state and New York City. State standardized tests for grades …

https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-priorities

DiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses

… the Office of Alcoholism and Substance Abuse Services must recoup this money, which should have been used for … of about $12,700. DiNapoli recommended OASAS take steps to recoup the $3.9 million from PHNY and take steps to establish …

https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expenses

DiNapoli: Positive Fiscal Outlook for Plattsburgh

… have helped establish a stable financial foundation for the city of Plattsburgh, according to a report issued … and an expanding manufacturing industry. But in order for Plattsburgh to maintain a positive financial standing, … million in 2012. This includes $25.7 million from charges for services, $9.8 million from property taxes and $4.4 …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburgh

Apalachin Fire District – Oversight of Financial Operations (2013M-25)

… and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25

Randolph Academy Union Free School District – Financial Management (2015M-248)

… the Town of Randolph in Cattaraugus County and the Town of Hamburg in Erie County. The District, which operates two …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015m

Village of Suffern – Budget Review (B17-6-8)

… expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8

Village of Suffern – Budget Review (B22-6-2)

… independent evaluation of the Village’s tentative budget for the 2022-23 fiscal year. Background The Village of … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2

Town of Rosendale – Justice Court (2014M-232)

… purpose of our audit was to examine Justice Court receipts for the period January 1, 2012 through December 31, 2013. … Town Supervisor and four Board members, and is responsible for overseeing Town activities, including the Justice Court. For 2012 and 2013, the Town reported $500,514 in fines, fees …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232

Columbia County – Court and Trust Funds (2014M-353)

… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … property are turned over to the State Comptroller in a timely manner. Maintain an up-to-date County Clerk’s …

https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353

Greenville Fire District #1 – Board Oversight (2014M-376)

… internal controls over the District’s financial operations for the period January 1, 2013 through July 10, 2014. … Fire Commissioners. The District’s budgeted appropriations for 2014 totaled $317,350. Key Findings District budgets did … over the budgeting process. Review the legal requirements for reserve funds and legalize existing reserve accounts. …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376

Comptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit

… to be able to give back the money rightfully owed to Hudson Valley customers." Bottini Fuel, headquartered in … Falls, provides heating oil to customers throughout Hudson Valley. From 2004 to 2016, Bottini Fuel improperly …

https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-act