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Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… reserve, the detailed objectives of the reserve, needed funding levels, sources of funding and the conditions under which the reserve’s assets … its intentions for each reserve, optimal or targeted funding levels and the conditions under which reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraBolton Central School District – Financial Condition (2013M-58)
… the District actually used only $266,732 of the fund balance during this period. As a result, the District … that will not be used and ensure that unexpended surplus fund amounts are within statutory limits. Develop a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… District's budgeted expenditures for the 2012-13 fiscal year were $8.2 million. Key Findings Internal controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsTown of Benson – Financial Condition (2013M-77)
… and expenditures against budgeted estimates throughout the year because the Supervisor does not maintain accounting … necessary budget modifications are made throughout the year to stabilize the Town’s financial status and reverse the …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the … Fire District District Board of Fire Commissioners Board and officials properly planned for longterm financial and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Ardsley Union Free School District – Financial Management (2024M-13)
Determine whether the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/ardsley-union-free-school-district-2024-13.pdfAttica Central School District – Financial Management (2022M-103)
Determine whether the Attica Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/attica-central-school-district-2022-103.pdfTown of LaGrange – Financial Management (2023M-139)
Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s general fund balance.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/lagrange-town-2023-139.pdfBrockport Central School District - Financial Management (2023M-107)
Determine whether the Brockport Central School District (District) Board of Education (Board) and District officials effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/brockport-central-school-district-2023-107.pdfNorwood-Norfolk Central School District – Financial Management (2022M-129)
Determine whether the Norwood-Norfolk Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/norwood-norfolk-central-school-district-2022-129.pdfIslip Fire District – Financial Condition (2020M-25)
Determine if Board & District officials effectively monitor the District’s financial condition by ensuring that budget estimates and fund balance are reasonable
https://www.osc.ny.gov/files/local-government/audits/pdf/islip-district-2020-25.pdfLGAC - Authority Debt Schedule – 2020
New York Local Government Assistance Corporation - Bonds Refunded by Refunding Transaction or Use of Certain Proceeds from Capital Reserve Fund Release
https://www.osc.ny.gov/files/debt/pdf/lgac-authority-debt-schedule-2020.pdfLGAC - Authority Debt Schedule – 2021
New York Local Government Assistance Corporation - Bonds Refunded by Refunding Transaction or Use of Certain Proceeds from Capital Reserve Fund Release
https://www.osc.ny.gov/files/debt/pdf/lgac-authority-debt-schedule-2021.pdfDalton-Nunda Central School District – Financial Management (2020M-92)
Determine whether the District's Board of Education (Board) and District officials adopted realistic budgets and effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/dalton-nunda-2020-92.pdfVillage of Hewlett Bay Park – Financial Management (2022M-30)
Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic budgets, and monitored and effectively managed the fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hewlett-bay-2022-30.pdfLGAC - Authority Debt Schedule – 2022
New York Local Government Assistance Corporation - Bonds Refunded by Refunding Transaction or Use of Certain Proceeds from Capital Reserve Fund Release
https://www.osc.ny.gov/files/debt/pdf/lgac-authority-debt-schedule-2022.pdfLGAC - Authority Debt Schedule - 2019
New York Local Government Assistance Corporation - Bonds Refunded by Refunding Transaction or Use of Certain Proceeds from Capital Reserve Fund Release
https://www.osc.ny.gov/files/debt/pdf/lgac-authority-debt-schedule-2019.pdfWilson Central School District - Financial Management - (2022M-22)
Determine whether the Wilson Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wilson-2022-22.pdfLetter to Largest Greenhouse Gas Emitting Companies
DiNapoli sent a letter to 10 of the largest greenhouse gas emitting companies held by the Fund, urging them to reduce emissions.
https://www.osc.ny.gov/files/press/pdf/nys-comptroller-dinapoli-emission-reduction-targets-paris-agreement.pdfAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdf