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Liberty Central School District – Budget Review (B4-14-6)

… the accumulated deficit in the District’s general and food service funds as of June 30, 2002. Local Finance Law requires … of our review, except for certain matters related to the food service fund, we found that the significant revenue and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6

Village of Walton – Bio-Digester Capital Plan (2016M-378)

… determine if Village officials adequately planned for the wastewater treatment facility’s bio-digester capital project for the …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378

Review of Credit Card Expenses at Finger Lakes DDSO

… procurement requirements) for the purchase of food and household items. Background Finger Lakes DDSO is responsible … Employees at each group home routinely purchase food and household items necessary to keep the homes operational. When … the state’s business and overpaid for hundreds of household items. Key Recommendations Ensure employees at …

https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddso

Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)

… by our office. Key Recommendations Adopt and implement a comprehensive policy for establishing and using reserve funds that identifies its intentions for each reserve, optimal or …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extra

Williamsville Central School District – Financial Management (2016M-274)

… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … The reserve fund policy did not adequately address how reserves would be funded and used. The District’s … include realistic appropriations based on actual needs to avoid levying taxes at a level greater than needed and ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274

Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)

… District’s financial condition and nonresident tuition for foster students for the period July 1, 2014 through December … not have an effective process to identify all nonresident foster students receiving educational services and bill their … and communicate procedures to ensure that nonresident foster students are properly identified and that accurate …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-foster

Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)

… The purpose of our audit was to evaluate the District's financial condition and selected employee reimbursement … District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selected

Town of Hurley – Transfer Station Collections (2024M-132)

… detection. For example: The amount of municipal waste collected, as recorded by the transfer station, was 238 tons … $51,800 less in fees than it should have for the collected waste. Over a more than two-year period, the former …

https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132

Buffalo City School District – Special Education and Grant Administration (2017M-73)

… Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an elected … does not include assistive technology purchases or rentals in the calculation of costs to claim Excess Cost Aid. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administration

Village of Suffern – Budget Review (B8-15-13)

… evaluation of the Village of Suffern’s proposed budget for the 2015-16 fiscal year. Background The Village of … Suffern, located in Rockland County, has adopted a budget for fiscal year 2015-16 of approximately $17.9 million. Key … to reduce the property tax levy, such as fund balance. For 2013-14, there were unassigned fund deficits of …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13

Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to … a Town Supervisor and four Councilmen. The Town’s general fund budget for the 2012 fiscal year was $7.3 … a portion of fund balance for 2012 operations, the general fund had a remaining deficit unreserved fund balance …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)

Altona Volunteer Fire Company Inc Financial Operations 2016M201

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016m

Lump Sum Payments – Enhanced Reporting

… using the appropriate earnings code . The following types of payments may be made as a lump sum: Buy back Settlement … appropriate payments and adjustments. ** For a definition of overtime, visit the Overtime Compensation page. For information about overtime limits for members of Tiers 5 and 6, visit the Overtime Limits page . *** For …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-payments

Oversight of the Title Insurance Industry

… Financial Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers … for regulating all insurance in New York State, including title insurance. Title insurance protects the property owner and mortgage … of Financial Services adequately monitors the States title insurance industry …

https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industry

Opinion 92-32

… significant structure which should be preserved as an historic site. The town, however, does not wish to hold title to the depot for historic preservation purposes. The town has contacted an … et seq .) is pertinent here. Article 5-K, relating to historic preservation, was enacted to " ... encourage the …

https://www.osc.ny.gov/legal-opinions/opinion-92-32

State Comptroller DiNapoli Releases Municipal Audits

… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and … of the communities reviewed: Adequacy of 2021 Budgets – Town of Bolton (Warren County) Auditors found that officials … estimates for significant revenues and expenditures in the 2021 adopted budget. Due to uncertainties in available …

https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0

State Comptroller DiNapoli Releases Audits

… may arise. Office of General Services (OGS): Efficiency of Warehouse Space (2019-S-1) OGS has made progress in reducing leased warehouse space, having evaluated 29 leased warehouses, …

https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-audits

VI.I Overview – VI. Budgets

… (or KK) at the Statewide Appropriation, Segregation, and Project level of detail. BUDGET PROCESS After … These records are at the bill copy level of detail and assure that no more than the amount authorized for agency … due to the use of the Generate Parent functionality. Benefits of Generate Parent include: Budgeting impact …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overview