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Saratoga Springs City School District – Fund Balance (2016M-99)
… The Saratoga Springs City School District is located in the City of Saratoga Springs and portions of the Towns of Greenfield, Malta, Milton, Saratoga and Wilton in Saratoga County. The District, which operates eight … to ensure the amount of the unrestricted fund balance is in compliance with the Real Property Tax Law limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Chenango Valley Central School District – Budget Review (B4-16-5)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District's proposed budget for the 2016-17 fiscal year are reasonable. Background The … in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5East Moriches Union Free School District – Budget Review (B7-14-3)
… The District’s proposed budget complies with the property tax levy limit set by statute Key Recommendations There are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Dryden Central School District – Financial Condition (2013M-396)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted reasonable budgets for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Chenango Valley Central School District – Budget Review (B4-14-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8East Moriches Union Free School District – Budget Review (B7-13-3)
… The District’s proposed budget complies with the property tax levy limit set by statute. Key Recommendation There are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and budgeting … of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 and is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Pittsford – Audit Follow-Up (2017M-51-F)
… was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the audit report released in July 2017. Background The Village of Pittsford (Village) … was to assess the Villages progress as of August 2020 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fWorcester Central School District - Fund Balance Management (2022M-75)
… to $1.8 million, or 4.3 to 15.7 percentage points. Real property tax levies were higher than necessary, in part, because …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Fishers Island Union Free School District – Website Transparency (2023M-28)
… complete report – pdf] Audit Objective Determine whether the Fishers Island Union Free School District (District) … with transparent and comprehensive financial information. As a result, the community and other interested parties could … plans (CAPs), Proposed and final annual budgets, Schedule of reserve funds, School District and property tax report …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Town of Sidney – Budget Review (B4-16-13)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town … in Delaware County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Town of Sidney – Budget Review (B4-13-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling … Town of Sidney Budget Review B41319 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Village of Liberty – Financial Condition (2013M-109)
… not consider the affect of the unlikely collection of the full levy on its adopted budgets. The Board has not developed …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls over District financial … with OSC. Audit and approve all claims before payment to help ensure claims are adequately supported and for appropriate District purposes. Adopt a code of ethics to set forth expected standards of conduct for the guidance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… Required Annual Financial Disclosure Statements that are meant to help identify conflicts of interest were not … Monitor PILOT billings and collections to ensure payments are received timely and that penalties and late fees are assessed when appropriate. Allocate PILOTs …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mOpinion 90-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … city charter provisions governing the distribution and use of foreign fire insurance tax moneys remain operative … city charter provisions governing the distribution and use of foreign fire insurance tax moneys remain effective …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 2004-2
… in the contract prohibited by article 18. If the lease was not entered into in anticipation or as a direct consequence … the spouse for "fair market value," and has the right, but not the obligation, to remove gravel from the property. … of interest , manifested in the legislative framework, can lead to but one conclusion -- that there is a conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
Cincinnatus Central School District Fund Balance and Reserves 2014M191
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191West Hill Fire District No. 3 – Financial Condition (2014M-160)
… member appointed as Chairman. Key Findings At the end of 2013, the District’s unassigned fund balance totaled almost … reserve fund with a balance of $165,728 as of December 31, 2013. District officials created this reserve in the late … officials have not established any plans for using the money accounted for as a reserve fund. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160