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DiNapoli: New York Ranks Last in Balance of Payments With Washington

… New York leads the nation in what it pays to the federal government compared to what it gets back from … New York leads the nation in what it pays to the federal government compared to what it …

https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washington

VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets

… funds or accounts (e.g. between Aid to Localities and State Operations type accounts). The transfer amount can be … Transfers must be specifically authorized in State statute, either within the budget bill language, or in … of State Law. The following documents provide guidance on determining the proper budget entry type to use. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfers

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… (AFRs), as required by New York State General Municipal Law (GML) Section 30. In addition, the 2022 AFR was … for the annual audit, as required by New York State Town Law (Town Law) Section 123. Had the accounting records been presented …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80

Village of Suffern – Budget Review (B23-6-2)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … village Suffern budget review …

https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2

Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)

… position by adopting realistic budgets, establishing a fund balance policy and developing long-term financial and … position by adopting realistic budgets and establishing a fund balance policy, a long-term financial plan and a … The Board should adopt realistic budgets and establish a fund balance policy, a long-term financial plan and a …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101

City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)

… Purpose of Audit The purpose of our audit was to determine whether officials adequately … safeguarded electronic access to the City’s water and wastewater systems for the period January 1, 2015 through … City of Glens Falls Water and Wastewater System Cybersecurity …

https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117

Catskill Central School District – Financial Management (2017M-134)

The audit was to review the Districts financial management practices for the period July 1 2015 through March 28 2017

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134

Iroquois Central School District – Financial Condition (2014M-22)

… the Towns of Aurora, Elma, Lancaster, Marilla and Wales in Erie County and the Town of Bennington in Wyoming County. The District is governed by an elected seven-member …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22

Brookfield Central School District – Financial Condition (2014M-48)

… audit was to examine the District’s financial condition for the period of July 1, 2012 through October 31, 2013. … school with about 230 students. Budgeted appropriations for the 2013-14 fiscal year are $5.9 million. Key Findings … a multiyear financial plan. Key Recommendations Budget for and maintain a reasonable amount of fund balance. Provide …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48

Elmira Heights Central School District – Financial Condition (2014M-76)

… 1, 2010 through February 19, 2014. Background The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The District is governed by an … Elmira Heights Central School District Financial Condition 2014M76 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76

Tonawanda City School District – Financial Management (2016M-370)

… $32 million. Key Findings The District appropriated fund balance to help finance operations, but it was not … surpluses. The District’s 2015-16 year-end unrestricted fund balance was 9.1 percent of 2016-17 budgeted … reducing District property taxes. Ensure that unrestricted fund balance at fiscal year-end does not exceed the statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370

North Rose-Wolcott Central School District – Financial Management (2016M-22)

… Central School District is located in the Towns of Butler, Huron, Lyons, Rose, Savannah, Sodus and Wolcott in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22

Milford Central School District – Financial Condition (2016M-87)

… audit was to examine the District officials’ management of fund balance for the period July 1, 2012 through June 30, … million. Key Findings District officials did not maintain fund balance in accordance with statutory requirements. Over … Key Recommendations Reduce the amount of unrestricted fund balance and use the excess funds in a manner that …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87

Garrison Union Free School District – Financial Condition (2016M-108)

… through December 10, 2015. Background The Garrison Union Free Central School District is located in the Town of … Garrison Union Free School District Financial Condition 2016M108 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108

South Seneca Central School District – Financial Management (2015M-255)

… the District’s financial management for the period July 1, 2010 through September 10, 2015. Background The South … for the 2015-16 fiscal year total approximately $23 million. Key Findings The District has not developed a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255

City of Geneva – Financial Management (2015M-105)

… March 31, 2015. Background The City of Geneva is located in Ontario County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105

Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)

… – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) transparently … audit village stamford pool capital project planning monitoring …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204

Village of Sylvan Beach – Board Oversight (2013M-34)

… Purpose of Audit The purpose of our audit was to review the Village’s processes for … June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida … Village of Sylvan Beach Board Oversight 2013M34 …

https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34