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Overview – Governmental Accounting Standards Board
… setting accounting and financial reporting standards for state and local governments. Two GASB standards, Statement … setting accounting and financial reporting standards for state and local governments to ensure pension transparency …
https://www.osc.ny.gov/retirement/employers/gasb/overviewVillage of Suffern – Budget Review (B18-6-4)
… 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 their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4East Ramapo Central School District – Budget Review (B21-5-4)
… of 2016, the New York State Department of Education (SED) is required to appoint up to three monitors to the District … budget are reasonable. However, while the total budget is balanced, the District is relying on one-time federal aid amounts to fund regular …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4City of Lockport – Budget Review (B24-1-8)
The purpose of our budget review was to provide an independent evaluation of the Citys proposed budget for 2025
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Action Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… Next Generation 911 (NG911) is a long-promised upgrade to New York’s emergency communications system that would allow photos, voice and video calls and text messaging to be rerouted to other … Next Generation 911 NG911 is a longpromised upgrade to New Yorks emergency communications system that would allow …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911XI.2.B Contract Numbering – XI. Procurement and Contract Management
… used. Contract Prefixes A New York State Contract Number is assigned by a State agency to each contract to aid in … provides a categorization of the contract. The following is a list of acceptable contract prefixes and their … A contract for services, commodities or consulting that is intended for use by multiple purchasing State agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… 11, 2012. Background The Fairport Central School District is located in the Town of Perinton, in Monroe County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalTown of Laurens – Budgeting Practices (2013M-204)
… 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. The elected Town Board is the legislative body responsible for managing Town … revenues from 2008 to 2012. Of this amount, $1.3 million is related to flood revenues. The Board budgeted $6.2 million …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… to November 15, 2012. Background The Village of Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is governed by an elected Board of Trustees which comprises a Mayor, who is the chief executive officer, and two Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Town of Caledonia – Financial Management (2013M-363)
… estimates for revenues, expenditures and appropriated fund balance. The Supervisor did not provide each Board … of revenues and expenditures, and appropriation of fund balance only in amounts that are available and necessary to fund operations. Provide the individual Board members with …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Utica City School District – Financial Condition (2013M-341)
… March 31, 2013. Background The Utica City School District is a small city school district whose boundaries are the same as the City of Utica in Oneida County. The District is governed by the Board of Education, which consists of … of the ensuing year’s appropriations). Although this is an improvement from the prior year, the District has very …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Wainscott Common School District – Financial Condition (2013M-268)
… actually used less than $1.9 million of the appropriated fund balance during this period. As a result, the District accumulated unexpended surplus fund balance equivalent to 68 percent of the ensuing years’ … operational needs or the use of unexpended surplus fund balance in a manner that benefits the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Lyndonville Central School District – Financial Condition (2016M-143)
… 2016. Background The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and … which operates one school with approximately 640 students, is governed by an elected seven-member Board of Education. … plan for the future use of the capital reserves. There is no evidence that debt reserve has ever been used towards …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town Allegany , Chili Public Library , Clyde Fire Company , Village of Cohocton , Concord Industrial Development Agency , East Brentwood Fire District , Town of Essex , Town of Exeter , Town of Middlefield , Village of …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Sherrill City School District – Reserve Funds (2017M-247)
… is governed by a nine-member Board of Education. General fund budgeted appropriations for the 2017-18 fiscal year … Use the surplus funds in the tax certiorari reserve to fund one-time expenditures, fund needed reserves, pay off debt or reduce property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… March 22, 2017. Background The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed by a seven-member Board of Commissioners, was …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Town of Wappinger – Financial Condition (2013M-94)
… manage the financial condition of the town-wide general fund. The Board did not adopt structurally balanced budgets; … and reliance was placed on non-recurring revenues such as fund balance appropriations and inter-fund loans to fund recurring operating expenditures. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Town of Taylor – Financial Management (2016M-391)
… The Board has not historically monitored available fund balance or established formal plans to address the excessive fund balance levels. The Board did not know it was required … Develop a plan to reduce the amount of available fund balance in a manner that benefits Town residents. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Stanford – Financial Management (2021M-130)
… the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance policy limit by $645,366. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Town of Bennington - Financial Management (2019M-249)
… financial and capital plans and planning for and using fund balance. Key Findings Overall the Board could have … not properly monitor spending during the year. The highway fund had deficit fund balances during our audit period and incurred operating …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249