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Monroe County - Financial Condition (2018M-179)
… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not have sufficient general fund balance to mitigate significant revenue shortages or unanticipated …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Village of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation of duties for the period June 1, 2015 through May 31, 2017. … Village of Wurtsboro Financial Operations 2017M71 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… through November 30, 2016. Background The Massapequa Union Free School District is located in the Town of Oyster Bay in … Massapequa Union Free School District Budget Practices and Reserve Funds …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsMinisink Valley Central School District – Financial Condition (2016M-26)
… audit was to examine the District’s financial condition for the period July 1, 2011 through June 30, 2015. Background … Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and Mamakating (Sullivan County). The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Lancaster Central School District – Financial Management (2022M-37)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Town of Mount Pleasant – Financial Condition (2013M-303)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. … Town Supervisor. The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and … to the Board relying on fund balance as a financing source for operations. The Board did not adopt a policy, or ensure …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Boylston – Financial Condition (2021M-69)
Determine whether the Town Board Board effectively managed the Town of Boylstons Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Washingtonville Central School District – Reserve Funds (2014M-45)
… was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. … Board of Education. Budgeted general fund appropriations for the 2013-14 fiscal year are approximately $84 million. … The District has not implemented its reserve fund policy for the funding and use of reserves, and a detailed annual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Town of Yorkshire – Financial Management (2021M-109)
… Key Findings The Board and officials did not develop and adopt realistic budgets, maintain reasonable levels of fund … $2 million as of December 31, 2020. Did not establish and adopt the following comprehensive written plans or policies: … Balance Policy, or Reserve policies. Key Recommendations Adopt annual budgets that contain more reasonable estimates …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… internal controls over the cafeteria’s cash operations for the period July 1, 2012 through March 6, 2014. Background … with approximately 650 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $16.3 … Consider cost savings measures and revenue enhancements for the school food service fund. Segregate duties of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaGeneral Brown Central School District – Financial Condition (2014M-216)
… since the 2008-09 fiscal year, despite the elimination of 46 positions over the last four fiscal years. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Greater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s … and portions of the Towns of Florida and Mohawk in Montgomery County; a portion of the Town of Perth in Fulton County; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Middleburgh Central School District – Financial Condition (2013M-206)
… prepare for economic difficulties, they have come to rely on using surplus funds to finance operations, and are close …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… expenditures over the three-year period, the appropriated fund balance totaling $9.6 million was not used, resulting in the District’s unrestricted fund balance exceeding the statutory limit. The Board … two reserves. Key Recommendations Adopt general fund budgets that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402DiNapoli: External Risks Threaten NYC Budget
… and rolling back securities industry regulations. The full impact of these changes cannot be quantified at this …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetOpinion 94-9
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … OFFICIAL NEWSPAPER -- Designation of (publication not registered as second-class matter but designated as official newspaper prior to 1940) PUBLIC OFFICERS LAW, §70-a; GENERAL CONSTRUCTION …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Village of Waverly – Financial Condition (2014M-137)
… develop and adopt realistic, structurally balanced general fund budgets, since fund balance was used as a recurring revenue source. Key … Recommendation Continue to closely monitor the level of fund balance and ensure that budgets are structurally …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137DiNapoli: 26 School Districts in Fiscal Stress
… that were listed in stress last year. "While it is welcome news that so few school districts across the state have been …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressState Comptroller DiNapoli Releases Municipal Audits
… eight Counties: Albany, Chautauqua, Chemung, Genesee, St. Lawrence, Steuben, Suffolk and Tompkins; eight Towns: Clay, …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsTown of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… Island (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all … Island Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22