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Campbell-Savona Central School District - Budget Review (B2-15-10)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … The significant revenue and expenditure projections in the tentative budget appear reasonable. The District …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10

Town of Thurman – Capital Projects (2016M-431)

… June 30, 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. … salt shed projects. The contractor provided over $16,000 in additional services not included in the original salt shed contract, without change orders. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431

Clyde-Savannah Central School District – Financial Condition (2015M-338)

… and the District generated $4.3 million in surpluses from fiscal years 2012-13 through 2014-15 despite budgeting … on historical trends or other identified analysis. Review all reserve balances and determine if the amounts reserved …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338

Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)

… Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36

Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)

… Purpose of Audit The purpose of our audit was to determine whether District officials managed the school lunch fund’s financial condition for the period … The Cooperstown Central School District is located in the Village of Cooperstown and the Towns of Burlington, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-condition

Fabius-Pompey Central School District – Information Technology (2016M-237)

… The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and Pompey, in Onondaga County. The District, which operates two schools … not been used to log on to the District’s computer system in at least six months, and 18 of the 111 were last used in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237

Franklinville Central School District – Financial Management (2017M-49)

… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … The Franklinville Central School District is located in the Towns of Farmersville, Franklinville, Humphrey, … to finance operations. The Board and District officials have allowed unrestricted fund balance to exceed the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49

Randolph Central School District – Financial Management (2014M-20)

… Background The Randolph Central School District is located in the Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of Ellington and Poland in Chautauqua County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20

Port Byron Central School District – Financial Condition (2014M-71)

… The Port Byron Central School District is located in the Village of Port Byron and the Towns of Mentz, Montezuma, Conquest, Throop and Brutus in Cayuga County and the Town of Savannah in Wayne County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71

Lewiston-Porter Central School District – Financial Condition (2014M-202)

… The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The … Findings The Board used fund balance as a financing source in the annual general fund budgets until it was nearly … Reduce reliance on fund balance as a financing source in the annual budget. Closely monitor actual operating …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202

Island Park Union Free School District – Information Technology Asset Management (2016M-270)

… The Island Park Union Free School District is located in the Village of Island Park in Nassau County. The District, which operates two schools … and to immediately tag IT assets and record them in the inventory system. … Island Park Union Free School …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-asset

Town of Middleburgh – Claims Audit Process (2023M-56)

… – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited … have been paid for inappropriate purposes. From our review of 184 claims totaling $340,204 we found: The Board approved … were not approved by the Board prior to purchase, two of which were unsupported. Four claims totaling $10,064 were …

https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56

Victor Central School District - Financial Management (2019M-62)

… officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million in fund balance that was not used. Annually increased meal …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62

Town of Brant – Justice Court (2014M-180)

… Purpose of Audit The purpose of our audit was to review the Justices’ records and reports … 1, 2012 through April 25, 2014. Background The Town of Brant is located in Erie County and is governed by an …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180

Southampton Union Free School District – Financial Management (2024M-43)

… accounts and overestimated certain expenditure accounts in the annual budgets. Did not have support for the … and use any excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in Appendix A, District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43

DiNapoli Statement on NYC's 2025 Budget Modification

… as well as lower pension and debt service spending, in the current year. Business income tax revenue remains … as economic growth continues, albeit more slowly than in recent years. "Additional revenue and cost savings will … the city’s projections. The preliminary budget, due in January, is expected to include updated economic and …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modification

Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)

… report – pdf] Audit Objective Assess whether Town of Columbia (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 77 applicable physical accessibility components … the Town Clerk’s office, including an accessible portion of the service counter and signs with raised lettering and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29

NY Full-Time Equivalent Employees Dashboard

… reflect the total of salaried and hourly employees that are active or on leave with pay during a representative pay period, such that part-time employees are counted based on the number of hours worked. For example, … at 50 percent time would also equal one FTE. These figures are based on regular hours worked and do not include …

https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboard