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Sachem Central School District – Fund Balance (2017M-151)
… Key Findings From 2011-12 through 2014-15, total fund balance decreased by $18.9 million. The Board must continue … stability. Key Recommendations Adopt a written fund balance policy for the maintenance and use of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Village of Franklin – Fund Balance Management (2018M-13)
… whether the Board effectively managed the Village’s fund balance for the period June 1, 2016 through November 10, … Key Findings The general fund’s year-end total fund balance increased by 46 percent from 2014-15 through 2016-17. …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Worcester Central School District – Unassigned Fund Balance (2016M-1)
… examine District officials’ management of unassigned fund balance for the period July 1, 2014 through November 16, … $10.9 million. Key Findings The District’s unassigned fund balance has exceeded the statutory limit in two of the last …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… million. Key Finding The District's unrestricted fund balance for the 2013-14, 2014-15 and 2015-16 fiscal years … Develop a plan to reduce the amount of available fund balance in a manner that benefits District residents. … …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Schuylerville Central School District – Fund Balance (2016M-113)
… reserve (EBALR) to the general fund causing the fund balance to exceed the statutory limit at year-end. District … Ensure that the amount of the District’s unrestricted fund balance is in compliance with the statutory limits and reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Margaretville Central School District – Fund Balance (2015M-55)
… Ensure that the amount of the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory … limits and reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Such …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Granville Central School District – Fund Balance (2016M-114)
… million. Key Finding The District’s unrestricted fund balance exceeded the statutory limit by more than $4 million … Ensure that the amount of the unrestricted fund balance is in compliance with statutory limits and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Downsville Central School District – Fund Balance (2016M-79)
… of our audit was to examine the District’s general fund balance for the period July 1, 2014 through January 12, 2016. … approximately $9.9 million. Key Findings Unrestricted fund balance has exceeded the 4 percent legal limit over the past …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Wheelerville Union Free School District – Fund Balance (2016M-9)
… Key Findings The District retained unrestricted fund balance in excess of statutory limits annually over the past four fiscal years. The District appropriated fund balance in its annual budgets that was not used. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Afton Central School District – Fund Balance Management (2023M-18)
audit, school district, fund balance management, afton
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/afton-central-school-district-2023-18.pdfTown of Sharon – Fund Balance (2017M-271)
Town of Sharon – Fund Balance (2017M-271)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-sharon.pdfVillage of Candor – Fund Balance (2017M-148)
Village of Candor – Fund Balance (2017M-148)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2017-candor.pdfDiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … estimates for revenues, expenditures and appropriated fund balance. These inaccurate budgets caused significant budget … for expenditures. Specifically, the district’s fund balance has declined 74 percent from approximately $120,000 …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … the highway fund, and the board appropriated unneeded fund balance. The board's budgeting practices made it appear that the town needed to both raise taxes and use fund balance to close projected budget gaps. However, the general …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Weights and Measures , Allegany County , Carle Place Water District , Circleville Fire Company , Village of Hempstead , Hoags Corners Volunteer … are reasonable. The village's proposed budget includes a tax levy which exceeds the allowable property tax levy limit. …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Statement on January State Cash Report
… final January revenue numbers for the state released by my office today confirm the substantial shortfall the …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-reportState Comptroller Thomas P. DiNapoli Statement on Gov. Cuomo's Executive Budget Proposal
… state and local governments, but we need this aid soon. “My office will release a more detailed analysis of the budget …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-gov-cuomos-executive-budget-proposalDiNapoli Calls for State Procurement Reform
… schemes uncovered by federal and state prosecutors show lax oversight over economic development spending,” … CUNY and OGS centralized contracts. Recent allegations show widespread weaknesses in SUNY’s procurement process and …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-calls-state-procurement-reformDiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… this requirement. Aim High did not properly document or show that the payments were reasonable. In one example, a … $8,745 but could not provide itemized invoices to show what services were provided, or when, or the number of …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesDiNapoli: Former West Hurley Fire District Chief and Chairman Charged in Corruption Probe
… the fire district water tanker for his wife’s Woodstock Landscaping & Excavating business. He also allegedly used the … business. VanValkenburgh, who also worked for Woodstock Landscaping & Excavating, allegedly defrauded the district of …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-former-west-hurley-fire-district-chief-and-chairman-charged-corruption-probe