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Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
Determine whether the Board effectively managed general, highway and sewer district fund balances and reserves and has multiyear financial and capital plans.
https://www.osc.ny.gov/files/local-government/audits/pdf/cochecton.pdfFund Financial Data – 2021 Financial Condition Report
Fund financial statements provide a shortterm view of finances
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataFund Financial Data – 2022 Financial Condition Report
… Special Revenue Fund, the General Debt Service Fund and all nonmajor governmental funds. ** The beginning fund …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataVestal Central School District – Fund Balances (2017M-91)
… budget for the use of fund balance when necessary. Analyze all reserve balances and transfer overfunded amounts to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
Village of Round Lake Budgeting Practices and Financial Condition 2015M26
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Sweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Chatham Central School District – Financial Management (2023M-11)
… reserves at reasonable levels. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11East Moriches Union Free School District – Financial Condition Management (2022M-1)
… Moriches Union Free School District’s (District) Board of Education (Board) and Superintendent effectively managed … has continuously grown over the past five fiscal years. As of June 30, 2021, it was over $7.1 million, or 24.3 percent of the next year’s budget, exceeding the 4 percent statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementPrattsburgh Central School District – Financial Management (2020M-108)
… it exceeded the 4 percent statutory surplus fund balance limit, however when unused appropriated fund balance is added back, surplus fund balance exceeded the limit between 11 and 15 percentage points. The Board did not … operations. Comply with the surplus fund balance legal limit and use the excess funds in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Mechanicville City School District – Financial Condition (2017M-93)
… realistic budgets and if it kept the unrestricted fund balance within statutory limits for the period July 1, 2013 … million and appropriated a total of $2.5 million in fund balance that was not used to finance operations. The Board … and capital plans that would define how unrestricted fund balance would be used. The District’s fund balance increased …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93City of Yonkers – Financial Operations (2017M-119)
… of our audit was to review the City’s financial condition and oversight of its financial operations for the period July … The City of Yonkers is located in Westchester County and has a population of approximately 200,000. The City, … Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those amounts actually needed. …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… A pattern of poor budgeting led the Brentwood Union Free School District to accumulate … today by New York State Comptroller Thomas P. DiNapoli. The audit also identified several personnel actions that ignored district policy, most notably in the search for a new superintendent. “This audit revealed …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtState Comptroller DiNapoli Releases Municipal Audits
… resulting in the general and highway funds and water district beginning 2020 with budgetary deficits. The board …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… , Corning City School District , East Moriches Union Free School District and the Merrick Union Free School District . State Comptroller DiNapoli has made it … but the district chose not to do so. East Moriches Union Free School District – Claims Processing (Suffolk County) The …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Wantagh Union Free School District – Financial Condition (2016M-363)
… through June 30, 2016. Background The Wantagh Union Free School District is located in the Town of Hempstead, Nassau … Wantagh Union Free School District Financial Condition 2016M363 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Town of Brandon - Financial Condition (2019M-239)
… Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were overspent three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… officials develop and adopt a multiyear financial plan and fund balance and reserve policies? Audit Period January 1, … several years into the future and increase transparency. Fund balance and reserve policies provide a framework to help … is responsible for the overall management of the Town’s fund balance, including maintaining a reasonable level of …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66City of Yonkers – Budget Review (B18-6-6)
… by the Board of Education and City Council before it can be used. If the fund balance is not approved or available at year end, the District could have a $24.1 million budget gap. The District’s budget request … fund balance, to balance its budget. Revenue estimates for metered water sales and income tax surcharge may not be …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Mount Markham Central School District – Financial Management (2020M-39)
Did District officials properly manage fund balance and ensure budget estimates and reserves were reasonable?
https://www.osc.ny.gov/files/local-government/audits/pdf/mount-markham-2020-39.pdfAlexander Central School District – Financial Management (2020M-64)
Determine whether the Board and District officials properly used and managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/alexander-2020-64.pdf