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Opinion 89-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Assessment of New York State Thruway Authority Finances and Proposed Toll Increase
The New York State Thruway is a central element of the State’s transportation network, serving as a critical component of the State’s economy and as a resource for millions of commuters, visitors, and businesses that rely on it to traverse the State safely and efficiently.
https://www.osc.ny.gov/files/reports/pdf/assessment-thruway-authority-finances-toll-increase.pdfOther Bulletin No. 46
… Purpose To inform the State University Construction Fund of OSC’s automatic … field and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position … with the exception of the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-46-state-university-construction-fund-scf-management-andSamples of Disability Inclusion Letter
Comptroller called on companies to report on their inclusion of people with disabilities.
https://www.osc.ny.gov/files/press/pdf/disability-inclusion-sample-letters.pdfDiNapoli: Localities Spending More to Address Climate Change Hazards
… for this purpose) averaging more than $1.8 billion, or 9.7%, of average annual commitments for all capital projects …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsDiNapoli: 23 School Districts Designated in Fiscal Stress
… federal government’s Coronavirus Aid, Relief and Economic Security (CARES) Act had many requirements that caused …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… 2017. Background The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraMiddletown Enlarged City School District – Financial Condition (2017M-245)
… the level of fund balance to be maintained and use surplus funds to fund one-time expenditures, pay off debt or reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245West Islip Union Free School District – Financial Management (2022M-40)
… and made year-end unbudgeted transfers to reserves, in order to stay within the statutory surplus fund balance … and management of fund balance and reserves resulted in levying more taxes then were needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Village of Hewlett Bay Park – Financial Management (2022M-30)
… to balance the budget in 2020-21; however, the property tax levy was $209,000. For the four fiscal years reviewed, …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… receipted, deposited timely and intact, and accounted for. Of the 558 disbursements totaling $52.2 million paid …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… transparent with taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mVillage of Clinton – Financial Management (2014M-316)
… January 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Fallsburg Central School District – Financial Condition (2014M-33)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Findings The District adopted budgets that included plans to use fund balance which mostly went unused and has … appropriation estimates that are realistic. Develop a plan to reduce the amount of fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… audit was to evaluate the District’s financial condition in the general and school food service funds and to evaluate … Background The Eldred Central School District is located in four towns in Orange and Sullivan Counties. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… 2014. Background The Commack Union Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The District, which is governed by an elected five-member Board of Education, … policies and procedures to ensure that the fuel supply is periodically measured and that adequate fuel inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … statutory limit. The Board has not adopted a formal plan to reduce unrestricted fund balance to the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionTown of New Lisbon – Financial Oversight (2013M-12)
… of the Town’s financial operations for the period January 1, 2011, through September 27, 2012. Background The Town of New Lisbon is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Pembroke Central School District – Financial Management (2016M-31)
… 4, 2015. Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and … operates three schools with approximately 975 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Washingtonville Central School District – Reserve Funds (2014M-45)
… Purpose of Audit The purpose of our audit was to examine the … policy for the funding and use of reserves, and a detailed annual report of all reserve funds has not been prepared. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45