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Village of Suffern – Budget Review (B21-6-2)
The purpose of our budget review was to provide an independent evaluation of the Villages tentative budget for the 202122 fiscal year
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Village of Walton – Bio-Digester Capital Plan (2016M-378)
… June 1, 2015 through August 16, 2016. Background The Village of Walton is located in the Town of Walton in … Village of Walton BioDigester Capital Plan 2016M378 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Village of Suffern – Budget Review (B25-6-4)
… and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local … that have been authorized to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4State Agencies Bulletin No. 1756
… Increases for Lifeguards Affected Employees Employees in PSNU, Bargaining Unit 68 in the following lifeguard titles at the Office of Parks, … 2 Background All eligible members of PSNU who are included in Bargaining Unit 68 (Lifeguards) will receive the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1756-april-2016-april-2017-and-april-2018-retroactive-salary-increases-stateState Agencies Bulletin No. 774
… Non-arbitration eligible employees represented by NYSCOPBA in Bargaining Unit 21 Effective Date(s) Paychecks dated … Longevity Step The legislation provides for an increase in the ten (10), fifteen (15) and twenty (20) year Longevity … is complete, OSC will automatically insert rows in the Job Data records to reflect the April 2003 Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/774-implementation-general-salary-and-longevity-increases-non-arbitrationLaFargeville Central School District – Financial Condition (2016M-216)
… budgets that represent the District’s actual needs, based on current information and historical data. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Village of Lyons Falls – Financial Management (2013M-393)
… Audit The purpose of our audit was to assess the Board’s management of the level of unexpended surplus funds for the … Village of Lyons Falls Financial Management 2013M393 …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Woodbourne Fire District – Board Oversight (2023M-98)
… the Board. Perform a thorough audit of all claims prior to payment. Adopt realistic budgets or maintain reasonable … realistic budgets and properly audit all claims prior to payment. Develop and adopt financial plans for maintaining a …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Letchworth Central School District – Financial Management (2013M-332)
… Letchworth Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in Wyoming County. The District is governed by an elected … budgeting practices generated approximately $3.9 million in operating surpluses. Although District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Year Ended December 31, 2002 General Fund HUD Programs Community Redevelopment Route 7 Construction Fund Other … Culture and recreation 11,411,685 11,411,685 Community development 2,954,389 2,954,389 Education - … SPECIAL ITEM: Proceeds from sale of park land 3,476,488 3,476,488 Net change in fund …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Town of Chili - Financial Management and Cash Receipts (2019M-167)
… Adopted unrealistic budget estimates, which resulted in operating surpluses, unused appropriated fund balances and increasing fund balances in the general and highway funds. Did not adopt a multiyear … Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… active loans at least quarterly to ensure they are meeting job goals. CEDC officials generally agreed with our findings …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingDiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… Comptroller Thomas P. DiNapoli announced today the launch of his new online tool to monitor spending of federal recovery aid and COVID-19 relief programs in the … DiNapoli said. “New York has received an historic level of federal funding to weather the COVID-19 pandemic. This has …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsCity of Amsterdam – Budget Review (B23-5-4)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2023-24 proposed budget are reasonable. However, we … City officials did not implement all recommendations in our previous budget review letter when preparing the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Clifton-Fine Central School District – Financial Condition (2017M-297)
… The Clifton-Fine Central School District is located in the Towns of Clifton, Fine, Pitcairn and Russell in St. Lawrence County. The District, which is governed by an … Each year, the Board appropriated over $1 million more in fund balance than was needed to finance the budget. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… money totaling $4.5 million for long-term loans to fund capital projects was not consistent with their adopted policy to use the money as revolving loans for local business development. … loans made from the community development (CD) fund were recorded as transfers, rather than as a receivables …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Huntington Union Free School District – Financial Condition (2015M-356)
… by as much as $4.1 million and no amount of appropriated fund balance was used to finance operations so the District’s tax levy may have been higher than necessary to fund District operations. Because the Board adopted budgets … with overly conservative expenditure estimates, unassigned fund balance increased beyond 4 percent of the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356City of Jamestown – Financial Condition (2016M-298)
… Background The City of Jamestown is located in Chautauqua County and has approximately 31,000 residents. The City is … not ensure that the Comptroller properly accounted for, health care expenditures. Key Recommendations Adopt … capital needs and restoring the City’s long-term fiscal health. Correct the accounting records to ensure health care …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Sackets Harbor Central School District – Financial Condition (2016M-89)
… The Sackets Harbor Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The District, which operates one school … overestimated appropriations by about 9 percent in its adopted budgets over the past three years. Unassigned …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Town of Otsego – Financial Condition (2013M-307)
… August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion of the Village of … been. While the Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it actually used $350,672 (24 percent) …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307