Search
Town of Cincinnatus – Financial Operations (2016M-238)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2015 through April 29, 2016. Background The Town of Cincinnatus is located in Cortland County and has … The purpose of our audit was to review the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Town of Plymouth – Board Oversight (2016M-190)
… Board. Budgeted appropriations for the general and highway funds for the 2016 fiscal year total approximately $1.24 … incompatible duties as she has the ability to disburse funds without anyone else’s knowledge. Key Recommendations … the risks associated with the disbursement of Town funds. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… 2013. Background The New Hyde Park-Garden City Park Union Free School District is located in the Towns of Hempstead and … New Hyde ParkGarden City Park Union Free School District Financial Management 2014M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialPembroke Central School District – Financial Management (2016M-31)
… through December 4, 2015. Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, … Pembroke Central School District Financial Management 2016M31 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… May 31, 2016. Background The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, … HewlettWoodmere Union Free School District Financial Condition 2016M402 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Cohoes City School District – Budgeting (2016M-111)
… balance and reserves for the period July 1, 2012 through June 30, 2015. Background The Cohoes City School District is … in the adopted budgets for the 2012-13 through 2014-15 fiscal years by a total of approximately $7.2 million. Key … expenditures, fund needed reserves or reduce property taxes. Adopt realistic budgeted appropriations to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Sodus Central School District – Financial Management (2016M-392)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … and necessary levels for reserve funds and how they are to be monitored, analyzed and maintained. The District does … funds. Develop a comprehensive multiyear financial plan to establish objectives for funding long-term needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Schuylerville Central School District – Fund Balance (2016M-113)
… The Schuylerville Central School District is located in eastern Saratoga County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Village of Solvay – Financial Management (2023M-49)
… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … and Village officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing outside the … receive all the benefit they should have from County sales tax distributions. The Town Board (Board) underestimated …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Village of Endicott – Budget Review (B4-16-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7eLearning Videos and Resources
Reporting Abandoned Property Videos and Resources explanation and guidance on reporting procedures
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… April 2017 through January 2023 for the Single-Family Housing Program (SFH), and agency actions through August … period. About the Program HCR is New York’s affordable housing agency, with a mission to build, preserve, and … this report, we refer to the agency as GOSR, which was the name in use during most of the time covered by our audit. …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsOpinion 2000-2
… arts) GENERAL MUNICIPAL LAW, §§95, 95-a, 99-i, 240 et seq .; MUNICIPAL HOME RULE LAW, §10(l)(i): A village, by … activities. General Municipal Law, article 13 (§240, et seq .) authorizes municipalities to designate, or acquire … on the Arts and Humanities Act of 1965 (20 USC §951 et seq. ) and to provide that funds, services or facilities …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cattaraugus-little-valley-2022-23.pdfAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
Determine whether the Amityville Union Free School District (District) officials properly collected, receipted, deposited and disbursed extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/amityville-union-free-2021-87.pdfWhite Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/white-plains-2020-71.pdfDiNapoli: City of Troy's Finances in Precarious Position
… The city of Troy’s financial condition deteriorated because of poor budgeting, the overuse of rainy day funds to finance day-to-day operations and insufficient … Comptroller Thomas P. DiNapoli. DiNapoli applauded the city’s new mayor for agreeing to take immediate steps to …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionNew York State Employees and Federal Funding – Federal Funding and New York
… are excluded from the total, the share rises modestly to 7.1 percent. However, the proportion of FTEs in each … – from 40 agencies that have no federally-funded FTEs to the Department of Labor, where 83.1 percent of all FTEs … of part-time employees whose typical work schedule equates to a full State work week. In addition, some FTEs are funded …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingOpinion 96-4
… financing "unanticipated expenditures" and "unanticipated revenue losses", and to mitigate tax increases in excess of …
https://www.osc.ny.gov/legal-opinions/opinion-96-4