Search
Town 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-233Gowanda Central School District – Financial Management (2024M-104)
… Audit Objective Determine whether the Gowanda Central School District (District) Board of Education (Board) and … response. … Determine whether the Gowanda Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… budget for 2018 as well as a multi-year financial plan. In September, the county received a designation of "significant fiscal stress" in the latest round of scoring from DiNapoli's Fiscal Stress … The county has the fourth-highest fiscal stress score in the state. "A healthy fund balance is a key measure of a …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressLansing Fire District – Financial Condition (2013M-80)
… audit was to examine the District’s financial condition for the period January 1, 2008, to December 31, 2012. … from the Town of Lansing and the County of Tompkins in which it is located. The Board of Fire Commissioners … through 2012 were unrealistic. Total expenditures during this period were approximately $777,000 less than …
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)
Determine whether the Cicero Fire District District Board of Fire Commissioners Board received adequate financial reports and effectively managed the Districts financial condition
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)
… appropriations. The Board did not adopt realistic budgets. For example, revenues were underestimated by nearly $1.2 million (11 percent) for 2019 through 2021 and none of the $150,400 of …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Norwood-Norfolk Central School District – Financial Management (2022M-129)
… which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Town of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … January 1 through December 31, 2013. Background The Town of Schuyler is located in Herkimer County and has a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182SUNY Bulletin No. SU-239
… United University Professions (UUP) Bargaining Unit 08 for employee’s whose Pay Basis Codes are BIW, FEE and HRY and … Criteria Employees whose sum of gross earnings YTD for calendar year 2013 and greater for the following earnings codes is less than zero (0) in any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-239-repayment-suny-united-university-professions-uupComptroller DiNapoli Releases School District Audits
… exceed the 4 percent limit by an annual average of 9 percentage points, or approximately $2 million. The … surplus fund balance exceeded the statutory limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District overfunded one reserve by …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsDiNapoli: The Rockaways is on the Rise
… The Rockaways neighborhood in Queens experienced record job … today by New York State Comptroller Thomas P. DiNapoli. The population has nearly returned to the pre-storm level, …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-riseFredonia 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 … balance, the Board annually increased the tax levy and did not take steps to reasonably fund reserves. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Town of Red Hook - Financial Condition (2018M-171)
… they plan to initiate corrective action. … Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Oysterponds Union Free School District - Financial Management (2019M-217)
… Develop and adopt budgets that include realistic estimates for revenues, expenditures and unassigned fund balance based …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Town of Freedom – Financial Management (2021M-191)
… fund balance and reserve policies. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Shoreham-Wading River Central School District – Financial Management (2017M-75)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … River Central School District is located in the Towns of Brookhaven and Riverhead, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mTown of Albion – Financial Management (2021M-29)
… the budgets were not structurally balanced. The Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund balance declining from $1,165,418 as of January 1, 2018 … a decrease of 65 percent. If the Board continues to use fund balance at the current levels, it could deplete fund …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Division of Housing and Community Renewal Bulletin No. DH-48
… a 4% increase rounded to the nearest cent. Exceptions : No Increase for FEE basis employees, except for employees budgeted as per diem with a Pay Basis Code of FEE . No Increase for employees who were on a Leave of Absence for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-48-retroactive-april-1-2010-salary-increase-employeesState Agencies Bulletin No. 2256
… the April 2023 and 2024 retroactive increases to Location Pay, Supplemental Location Pay, Inconvenience Pay, and … 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2256-april-2023-and-2024-retroactive-increases-location-pay-supplementalThousand Islands Central School District – Financial Management (2022M-201)
… action. Appendix C includes our comments on issues raised in the District’s response letter. … audit school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201