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Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… audit was to assess the Town's financial management and fuel inventory records for the period January 1, 2011, to … the Highway Superintendant maintained adequate perpetual fuel inventory records for most of our audit period that included the amount of gasoline and diesel fuel purchased and consumed. Effective May 2012, the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer district, consider setting aside money in a capital or … disposal plant, or a specific item of equipment, such as a sewer system pump. For this type of fund, the authorization … , such as land or buildings, or type of equipment, such as sewer or water system maintenance equipment or machinery. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Comptroller DiNapoli Releases School Audits
… computers. Mount Morris Central School District – Claims Auditor (Livingston County) The claims auditor did not ensure claims had adequate supporting … did not contain adequate documentation for the claims auditor to perform a proper audit. The claims auditor …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… initiatives will allow New York City to maintain budget balance in the coming fiscal year, but the city faces … the Financial Plan of the City of New York Related Reports NYC Taxable Sales and Purchases: Resilient Amid Economic Uncertainty Pandemic Impacts on NYC Fiscal Year 2024 Budget Priorities Fiscal Cliffs Online …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesState Comptroller DiNapoli Releases Municipal & School Audits
… In addition, six change orders totaling $155,173 were approved by the commissioner for only $74,002 and the assistant superintendent was not aware that they were approved and had no explanation for the difference in the … did not maintain a complete and current capital asset list. Auditors were unable to definitively locate 32 of 35 …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… had an operating surplus of $9,120,376 in 2014-15, this resulted from one-time revenues from the sale of two … participants pay their portion of premiums on time; Obtain quotes for the procurement of professional services; Enter …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsDiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… for the fiscal year is $1.7 billion. This amount includes funds from the extraordinary monetary settlements and amounts reserved for … to Medicaid providers of $2.3 billion (including federal funds) that were due to be paid the last week of fiscal year …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksHalf Hollow Hills Community Library - Fund Balance (2018M-127)
… year-end, the level of unrestricted fund balance retained by the Library was $4.7 million or 72 percent of operating …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Central Square Central School District – Fund Balance (2022M-196)
… report – pdf] Audit Objective Determine whether Central Square Central School District (District) officials … audit central square school fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… 30, 2013. Background The Town of Hopewell is located in Ontario County. The Town is governed by the Town Board, … funds were consistently more than the actual expenditures in each of the fiscal years 2008 through 2012. The highway … deficit unexpended fund balances of approximately $61,000 in 2011 and $10,000 in 2012. Because the Board considered …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Village of Lyons Falls – Financial Management (2013M-393)
… in the Village’s general fund increased nearly $200,000 (45 percent) over the past five years to almost $640,000 as of …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Bolton Central School District – Financial Condition (2013M-58)
… audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background The Bolton Central School District is located in Warren County. The District is governed by the Board of … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58DiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… Thomas P. DiNapoli. “The latest numbers are good news for the city, thanks to strong market returns and the influx … which averaged $4 billion annually from FY 2023 through FY 2025 in the adopted budget in June 2021, were narrowed … of New York Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidNew York State Financial Reporting
… State Funds 2008 Annual Cash Basis Report on State Funds 2007 Annual Cash Basis Report on State Funds 2006 Annual Cash … | December | January | February | March Fiscal Year 2007-2008 PDF: April | May | June | July | August | … December | January | February | March Fiscal Year 2006-2007 PDF: April | May | June | July | August | September …
https://www.osc.ny.gov/reports/financeState Comptroller DiNapoli Releases School District Audits
… board also did not adopt a written IT contingency plan. Seneca Falls Central School District – Procurement (Seneca County) District officials did not always use a …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsHammondsport Central School District – Multiyear Planning (2024M-54)
… balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund … of information required by the Board’s reserve policy and best practices. Specifically, the annual reserve and fund … The audit report includes four recommendations to help improve the District’s multiyear planning. Except as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Wayne County – Financial Management (2012M-249)
… from each Town within the County. The County’s general fund operating expenditures for the 2011 fiscal year totaled … unrealistic estimates, and maintained substantial fund balances that were not substantiated by formal and … surplus funds to be maintained, as well as to address the accumulation of and use of moneys in reserve funds. Review …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Haverstraw-Stony Point Central School District – Financial Management (2025M-20)
… of surplus fund balance 1 , up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. A … reserves to restrict a reasonable portion of fund balance for a specific purpose, in compliance with statutory … operating surpluses. Therefore, the District did not use the appropriated fund balance in four of the five years …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mNew York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… billion for fiscal year (FY) 2020, up from $550 million in November 2019, which it plans to transfer to FY 2021 to … P. DiNapoli. “New York City’s economy has been strong in recent years, generating resources to expand municipal … continue to boost reserves and look for new ways to save.” In January, city officials released a four-year financial …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearHolley Central School District – Financial Condition (2013M-342
… Background The Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a Board of … budgeting practices generated approximately $6.7 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342