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Town of Red Hook - Financial Condition (2018M-171)
… a fund balance policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy … the Town’s objectives and goals for use of accumulated funds. Key Recommendations Consider reducing unrestricted fund balance and using the excess funds as a financing source in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Randolph Central School District – Financial Management (2014M-20)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Town of Greene – Budget Practices (2016M-409)
… officials’ budget practices for the four major operating funds, which include the general and highway town-wide funds and the general and highway town-outside-village funds, for the period January 1, 2015 through October 11, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Camden Central School District – Financial Condition (2016M-51)
… of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in Oswego County; and the Town of Osceola in Lewis County. The District, which operates five schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… and date the receipt and provide a copy to the faculty advisor. Ensure that all receipts are deposited in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesRavena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections … Develop and implement policies and procedures to ensure admissions revenue is adequately safeguarded and … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityTown of Russia – Financial Management (2014M-212)
… affairs. Expenditures for the general and highway funds in 2013 totaled approximately $1.07 million. Key … not adopted policies and procedures to govern the level of funds to be maintained, and the Town has accumulated excessive funds as a result. The Board has typically underestimated …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212IX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… funds); Any other accounting adjustment that results in an increase in federal fund cash that will not be immediately disbursed … the award may not have been closed by the awarding agency in the applicable draw system. If the award is open in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryTown of Mamakating – Records and Reports (2015M-164)
… purpose of our audit was to evaluate the Town’s recorded and reported financial transactions for the period January 1, … Sullivan County, has a population of approximately 12,000 and is governed by an elected five-member Town Board. The … because cash balances for the town-outside-village general and highway funds continued to be reported in the town-wide …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Deposit Central School District - Financial Condition (2018M-204)
Determine whether District officials took action to effectively manage the financial condition of the general and cafeteria funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/deposit.pdfDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that … to nearly $400 million in FY 2025 and $135 million in FY 2026. However, this only considers budgeted amounts as of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityDiNapoli Releases School Audits
… School District and the Homer Central School District . “In an era of limited resources and increased accountability, … whether the school received the services outlined in its contract with the Brighter Choice Foundation. In … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… for eighth grade reading but declined in eighth grade math (down 6 points). Over this time, New York’s losses in fourth grade math and reading scores were double the national average and exceeded 45 other states in math and 38 other states in reading. The average drop for …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalCity of Olean – Budget Review (B18-1-1)
… budget omitted approximately $40,000 in general fund short-term debt that was included on the City’s debt schedule. The …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1National School Lunch, Breakfast Programs – Federal Funding and New York
… include $538 million for NSLP and SBP in each of FY 2025 and FY 2026 (see Figure 1), with the City’s Department … receiving more than 99 percent of funds. Impact In FY 2025, the DOE’s school food budget is about $620 million of which 92 percent is federally funded. In FY 2025 and FY 2026, both NSLP and SBP make up 94 percent of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsDiNapoli Releases July State Cash Report
… through July were $479.5 million lower than collections for the same period last year, primarily reflecting lower … in settlement revenue provides solid financial footing for the time being,”DiNapoli said. “State leaders need to … to address a variety of needs, but it should not be used for ongoing purposes.” Total receipts increased 7.4 percent, …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportDiNapoli Releases December State Cash Report
… final quarter of the fiscal year.” Through December, All Funds receipts totaled $111.2 billion, a decline of $686.8 … because of higher than anticipated federal receipts. All Funds spending totaled just under $110 billion through … focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-december-state-cash-reportNYS Common Retirement Fund Announces First Quarter Results
… Fund's (Fund) overall return in the first quarter of the state fiscal year 2017-2018 was 2.9 percent for the period ending June 30, 2017, with an estimated value of $197.1 billion, according to New York State Comptroller … to buoy our investments through the opening months of the state fiscal year," DiNapoli said. "As a long term …
https://www.osc.ny.gov/press/releases/2017/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS Common Retirement Fund Reports Third Quarter Results
… reporting in 2009 as part of his ongoing efforts to increase accountability and transparency. Quarterly rates of …
https://www.osc.ny.gov/press/releases/2022/02/nys-common-retirement-fund-reports-third-quarter-resultsUse of Federal Funding for Election Technology and Security
… the Program The Board of Elections (BOE) is responsible for administering and enforcing election laws in the State. … and infrastructure. Specifically, the BOE has planned for and spent funds for the activities described in its ARMOR cybersecurity plan, …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-security