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Wallkill Central School District – Financial Management (2015M-294)
… in operating surpluses each year and that appropriated fund balance each year that was not necessary. District … reserves by $12.8 million as of June 30, 2015. Total fund balance exceeded statutory limits each year. Key … financial results and only appropriate the amount of fund balance that is actually needed to cover expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Gowanda Central School District – Financial Management (2016M-368)
… of $6.2 million. The District did not use any appropriated fund balance to finance operations, resulting in unrestricted fund balance in excess of the statutory limit. The Board did … Develop a plan to reduce the amount of unrestricted fund balance and use excess funds to benefit residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Opinion 88-40
… This opinion represents the views of the Office of the State … - Municipal Funds (allocation of moneys held for joint service); (audit of claims for joint service) -- Youth Programs (delegation of control and …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Processing of Paper Tax Returns
… at a price that is no more than 15 percent above the prevailing market rate, the State agency must purchase that …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsMonitoring of Select Programs
… Objective To determine if the New York State Office for the Aging’s … policies and procedures for select programs are adequate to ensure Area Agencies on Aging are appropriately monitored …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management and the Board’s oversight of financial operations for the period June 1, 2011, through …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition and internal … 2011, the general fund’s results of operations aggregated to net operating deficits of $8.9 million, mainly due to … Town not recognized this revenue, the general fund would have reported an operating deficit of $3 million for 2011. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… the 2014 tax levy. However, the Town's unexpended surplus fund balance has become excessive, and its budgets from … three fiscal years. The unrealistic budgets caused total fund balance to increase significantly from about $2.3 … the end of 2012. Unexpended surplus funds in the general fund at the 2012 fiscal year end equaled 175 percent of the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Opinion 93-9
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (disposition of …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 2000-20
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (membership in volunteer firefighters museum) -- Powers and Duties … and chronicle the history of the local volunteer fire service by acquiring, categorizing and displaying that …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 88-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … held by the county for the county community college. You state that the following officers and employees of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-52DiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… the coming years, according to a report released today by State Comptroller Thomas P. DiNapoli. "New York City's … Committee to generate health insurance savings to help fund wage increases for the municipal work force. Despite … Read the report , or go to: https://osc.state.ny.us/osdc/report-9-2019.pdf Find out how your government …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadVillage of Mexico – Financial Management (2023M-170)
Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/mexico-village-2023-170.pdfCheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
Determine whether the Cheektowaga Economic Development Corporation (CEDC) Board properly managed and monitored the revolving loan fund program.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cheektowaga-economic-development-corp-2021-85.pdfTown of Haverstraw - Financial Condition (2019M-52)
Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/haverstraw-52.pdfNewfane Central School District – Financial Management (2020M-88)
Determine whether the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/newfane-2020-88.pdfState Agencies Bulletin No. 1947
… Retirement Social Security Benefits Per Internal Revenue Service Publication 9857, OSC will report to the Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefTown of Mamakating – Records and Reports (2015M-164)
… records. The Board did not have accurate information on which to base its annual budgets, making it difficult for …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Elba Central School District – Financial Condition (2013M-240)
… by $949,184. Although District officials appropriated on average $413,000 in each of the last five fiscal years to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Newfield Central School District – Financial Condition (2013M-238)
… audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $17.6 million. Key Findings … were more than $1.3 million over the actual obligations for the same period. The adjustment of the overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238