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Town of LaGrange – Financial Management (2023M-139)
… report – pdf] Audit Objective Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear … general fund balance in accordance with Town policy. As of December 31, 2022, the general unassigned fund balance was $3.3 million, or 51 percent of the ensuing year’s budgeted appropriations, which exceeded …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Gowanda Central School District – Financial Management (2024M-104)
… (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District … officials did not properly manage the District’s fund balance and reserves. The Board and District officials’ … the District exceeding the statutory limit on surplus fund balance by $4.5 million, and missing opportunities to lower …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Town of Solon - Financial Management (2018M-233)
… Objective Determine whether the Board established a fund balance and reserve policy and long-term plans to address the … 31, 2014 through December 31, 2017, unrestricted fund balance in the general fund increased by $106,230 (110 … appropriations. During the same period, unrestricted fund balance in the highway fund increased by $50,007 (24 …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …
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
… enactment that continues all or part of the undisbursed balance of an appropriation that would otherwise lapse. A … enactment that continues all or part of the undisbursed balance of an appropriation that would otherwise lapse …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewWhite Plains City School District – Financial Management (2020M-71)
… realistic budgets and maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and … realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at … levels and within legal limits. The District’s fund balance over the past five years grew to $97.9 million, the …
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)
… finances by adopting realistic budgets and ensuring fund balance remained within statutory limits. Key Findings … officials circumvented the statutory limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a financing source, improperly booking $3.6 …
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)
… balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Lansing Fire District – Financial Condition (2013M-80)
… change. Establish a reasonable fund balance target based on the District’s needs, and adjust its plan as necessary to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Cicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132West Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Town of Schuyler – Financial Management (2014M-182)
… policies and procedures to govern the level of fund balance to be maintained. As a result, the Town has accumulated excessive fund balance in the general fund and sewer district fund. At … spending levels, the unrestricted, unappropriated fund balance in the Town’s general fund would cover more than a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Norwood-Norfolk Central School District – Financial Management (2022M-129)
… (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and all reserves. The Board and District officials: Allowed surplus fund balance to exceed the 4 percent statutory limit. As of June …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Cuba-Rushford Central School District – Financial Management (Allegany … 30, 2019, the District overfunded one reserve by $820,000. South Colonie Central School District – Allocation of …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… fund balance that exceeded the levels permitted by law at the end of the 2013-14 and 2014-15 fiscal years. … and the claims were audited and approved prior to payment. South Kortright Central School District – Retiree … be subject to competitive bidding in accordance with state law. West Canada Valley Central School District – Access to …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School Audits
… are designed to help schools improve their financial management practices and ensure proper policies and … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … period, which consisted of an employee benefit accrued liability, retirement contribution, unemployment insurance, …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Town of Red Hook - Financial Condition (2018M-171)
… Determine whether the Board effectively managed the Town’s financial condition. Key Findings From January 1, 2013 … December 31, 2017, the general fund’s year-end fund balance increased from $292,780 to $917,351, or 213 percent. … balance policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy did …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Fredonia Central School District - Financial Management (2018M-33)
… million over a three-year period (6.75 percent), resulting in annual operating surpluses and a fund balance increase of … to within the statutory limit and use the excess funds in a manner more beneficial to residents. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Shoreham-Wading River Central School District – Financial Management (2017M-75)
… The Shoreham-Wading River Central School District is located in the Towns of Brookhaven and Riverhead, Suffolk … has not adopted budgets with reasonable expenditure and fund balance appropriations. The Board appropriated fund … to fund District operations. Use surplus fund balance in a manner that benefits District residents. … ShorehamWading …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mViewing Special Accumulator Balances – PayServ Manual
… Payroll for North America > Periodic Payroll Events USA > Balance Reviews > Special Accumulators Steps Enter employee’s … Balances, click the View 1 link. To display all rows for Balance Details, click the View All link. To return to the "top-of-stack" row for Balance Details, click the View 1 link. Click the Spcl Accum …
https://www.osc.ny.gov/state-agencies/payroll/payserv/viewing-special-accumulator-balances