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Town of Preston - Financial Management (2018M-81)
… Objective Determine whether the Board established a fund balance and reserve policy and multiyear financial and … From January 1, 2015 through December 31, 2017, total fund balance increased in the general fund by $94,855 (49 percent). Year-end 2017 fund balance was nearly four times the 2018 general fund tax levy …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81A Question of Balance: Gaming Revenues and Problem Gambling in New York State, November 2020
A Question of Balance Gaming Revenues and Problem Gambling in New York State, November 2020
https://www.osc.ny.gov/files/reports/special-topics/pdf/gaming-report.pdfFreeport Union Free School District – Financial Management (2024M-49)
… overestimated appropriations, it appeared the District needed to use appropriated fund balance and reserves to close … practice of appropriating fund balance that is not needed circumvents the statutory limit on surplus fund … results in real property tax levies that are higher than needed to finance expenditures. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
Determine whether the CattaraugusLittle Valley Central School Districts District Board and District officials effectively managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementVI.4 Reappropriations Overview – VI. Budgets
… year plus the carryover period. The life of SUNY and CUNY state operations appropriations is from July 1st to June 30th … generally begin April 1 and end two years later on March 31 with no carryover period. Based upon State Finance Law, Section 40 there are four lapse dates in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewWhite Plains City School District – Financial Management (2020M-71)
… annual budget. Certain appropriations were overestimated in previous budgets and continued to be overestimated. … the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not … Adopt annual budgets that contain reasonable estimates for expenditures, revenues and the amounts to be transferred …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71East Irondequoit Central School District - Financial Management (2019M-28)
… surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District also maintained 11 proper reserve … for one-time expenditures, paying down debt or applying it to the necessary property tax levy amount. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Pine Valley Central School District - Financial Management (2019M-35)
… finances by ensuring budget estimates and surplus fund balance were reasonable. Key Findings The Board overestimated … a three-year period. As of June 30, 2018, surplus fund balance totaled $2.4 million, 15 percent of the 2018-19 … estimates for appropriations. Reduce surplus fund balance to within the statutory limit and use excess funds in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Town of Windsor – Financial Management (2025M-24)
… town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the four-year audit period. As a … retirement contributions by approximately $298,100 in the main operating funds. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Town of Guilford – Budgeting (2023M-144)
… revenues exceeded estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 … the general fund incurred operating surpluses each year for a combined total of $378,991.Therefore, appropriated …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Dalton-Nunda Central School District – Financial Management (2020M-92)
… limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund balance that was not used. As of June 30, 2019, … Review and fund reserve balances to reasonable levels in accordance with applicable statutes and a Board-approved …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92DiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… Fleury, 43, of Constable, was charged with grand larceny in the third degree, a D felony, in Dickinson Town Court. The … to line the pockets of a dishonest clerk,” DiNapoli said. “My office will continue to root out corruption at all levels. … found that Fleury logged the cash receipts, but failed to deposit more than $5,400. The alleged larceny occurred from …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesService Retirement Benefit – State Police Plan
… completing 20 full years of creditable service. State Police officers must retire by the last day of the year in which their 60th birthday occurs. You must file an … plus 1.66 percent of your FAE for each year of non-State Police service. Your total benefit may not exceed 50 percent …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… programs and services that support quality of life in our state, while also ensuring the long-term … of the state’s finances. “With two months left in the state’s fiscal year, tax collections remain relatively … through December. These funds should be used wisely in this shifting economic landscape, and I am pleased the …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalState Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… City address delivered by Mayor Eric Adams put forth his vision for a city that keeps New Yorkers safe and prioritizes … on its path of fiscal discipline to achieve the mayor's vision for a better and fairer New York." Track state and … City address delivered by Mayor Eric Adams put forth his vision for a city that keeps New Yorkers safe and prioritizes …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressState Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24
… " The state budget makes important investments in education and health care, including mental health care, and provides significant, recurring funding to the MTA that … statutory changes that increase the allowable deposits and balances of the state's rainy day reserves. The state …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24Comptroller DiNapoli Releases Municipal Audits
… Industrial Development Agency , Middle Country Public Library and Otsego County . “In today’s fiscal climate, … incentives provided to businesses. Middle Country Public Library – Treasurer (Suffolk County) The treasurer does not … board. In addition, the treasurer’s status, as either a library officer or independent contractor, is unclear. …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Springport Town Clerk Faces Criminal Charges
… today for allegedly trespassing on a town computer to boost her retirement benefits with the New York State and … and benefits and prevented Waldron from receiving money to which she was not entitled. "This town clerk marred a 25-year career as a public servant by allegedly trying to pad her hours," DiNapoli said. "Hopefully, her arrest will …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesDiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… comptroller for the Division of Local Government and School Accountability. Auerbach will head the division … for monitoring the finances of local governments and school districts. He will manage auditing and budget reviews, … comptroller for the Division of Local Government and School Accountability …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionComptroller DiNapoli Releases Municipal Audits
… approval. Columbia County – Court and Trust Funds (2014M-353) The surrogate court clerk’s records could not verify …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1