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South Glens Falls Central School District - Fund Balance (2018M-90)
… fund balance ranged between 4.8 and 8.3 percent of the ensuing years’ appropriations, exceeding the 4 percent … and accumulated enough funds to finance 46 years of related appropriations. We referred our report to OSC’s Division of Investigations. Key Recommendations Use surplus funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Webster Central School District - Financial Condition (2018M-109)
… fund balance exceeded the 4 percent statutory limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Putnam Central School District – Fund Balance Management (2020M-27)
… source to fund one-time expenditures and reserves, pay off debt or to reduce District property taxes. Adopt annual …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Liverpool Central School District – Information Technology Assets (2020M-59)
… could not locate three of the 48 IT items we tested: a laptop and two cameras, totaling $1,444. The last …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Hammondsport Central School District – Investment Program (2024M-63)
… (District) officials developed and managed a comprehensive investment program. Key Findings The Board of Education … officials did not develop and manage a comprehensive investment program. From July 1, 2022 through February 29, … Had officials considered alternative legally permissible investment options, the District may have earned $738,137, or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
Keeseville Volunteer Fire Department Financial Operations 2017M100
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsOpinion 91-62
… reservation of right to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public library) … to itself the right to use a portion of the building and planned improvements thereto for village purposes. You … to itself the right to use a portion of the building and planned improvements thereto for village purposes. You …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 88-17
… bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether municipality may compel … in view of the Court of Appeal's decision in Kamhi v Planning Board of Town of Yorktown , 59 NY2d 385, 465 NYS2d … 1978, p 154, this Office expressed the opinion that a town planning board may require a subdivider to set aside park …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Opinion 89-34
… or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (authority to … into allegations of misuse of town highway equipment by highway department laborers and the participation in such … town officer or employee to submit to the board or to a public accountant for examination his books, dockets, …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Saranac Central School District - School District Website (S9-19-30)
… a website that provided the public with transparent and comprehensive financial information. Key Findings … was limited in comprehensiveness. This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make informed decisions. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Olean City School District – Reserve Funds (2022M-187)
… could not demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In addition, the Board and District officials did not: Adopt … than necessary for operations and/or need creates an undue burden on taxpayers and withholds funds that may have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Victor Central School District - Financial Management (2019M-62)
… by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million in fund balance that was not used. Annually increased meal prices, despite repeated … the amount of fund balance and reserves that will be used to fund operations. Develop a plan to continue reducing the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mRecent Trends and Impact of COVID-19 in Brooklyn
… was for non-mortgage arrears. Food Insecurity Hunger Free America estimates that the number of individuals who … York City Hunger Atlas and Annual Survey Report , Hunger Free America, 2021. 21 Calculated from responses to the …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… Purpose of Audit The purpose of our audit was to review District official’s internal controls over reserve … years District officials added approximately $1 million to reserves and increased the real property tax levy by … reserve funds that included the intent, funding levels and use of such funds. As of June 30, 2013, the District had more …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsDiNapoli: Canal Corp. Must Address Gaps
… in good condition, and the corporation has established inspection requirements and frequency standards, including … of the system’s structures did not have an above-water inspection within the last five years, and 163 of these (8 … that have never had one. Auditors also found that of the 1,068 structures requiring below-water inspections, 832 (78 …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages and high prices that are … P. DiNapoli. “The pandemic’s disruption of the state’s child care industry is far from over,” DiNapoli said. “Prices …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsComptroller DiNapoli Statement on Earth Day 2016
… Thomas P. DiNapoli urged individuals, government and businesses to seek out creative solutions and opportunities, whether big or small, that can help mitigate climate change and help save the planet. “Today is an historic day, as … Comptroller Thomas P DiNapoli urged individuals government and businesses to seek out creative solutions and …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016DiNapoli: 33.55 Percent Annual Investment Return for New York State Pension Fund Is Largest in Its History
… estimated overall investment return was 33.55 percent for the state fiscal year (SFY) that ended March 31, 2021, … results that ensure continued retirement security for our members for generations to come.” The Fund's value reflects … Funds estimated overall investment return was 3355 percent for the state fiscal year that ended March 31 2021 reflecting …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-33-point-55-percent-annual-investment-return-new-york-state-pension-fund-largest-its-historyNYS Common Retirement Fund Announces Third Quarter Results
… saw continued strong performance in domestic and developed international equities markets," DiNapoli said. "Our … in publicly traded domestic equities and 17.1 percent in international public equities. The remaining Fund assets by …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-results