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State Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … have not used the more than $5.2 million residing in the debt service fund for debt service expenditures and …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1DiNapoli: 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-riseWest Islip Union Free School District – Financial Management (2022M-40)
… and made year-end unbudgeted transfers to reserves, in order to stay within the statutory surplus fund balance … and management of fund balance and reserves resulted in levying more taxes then were needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Village of Hewlett Bay Park – Financial Management (2022M-30)
… more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For the four fiscal years reviewed, the Board: Maintained an … expenditures by a total of $608,117. Budgeted for a large operating deficit each year, ranging between …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Islip Fire District – Financial Condition (2020M-25)
… a result, the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Did not … In addition, the Board transferred unavailable funds to its capital reserves, and expended funds from reserves … without adequate public notice; for example, transfers to reserves totaling $593,941 and expenditures from reserves …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Hannibal Central School District – Financial Condition (2017M-23)
… The Hannibal Central School District is located in Cayuga and Oswego Counties. The District, which is governed by an … expenditures in each of the last three fiscal years and appropriated nearly $5 million in fund balance, 97 … and reduce the amount of fund balance in a manner that benefits District residents. Develop comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23State Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 2068.1
… this bulletin is to inform agencies of the new Additional Pay Earnings Codes, automatic processing for the bi-weekly … the April 2016-2022 Salary Increases and October 2021 Increase to 25 Year Longevity Pay. Agencies must review the … (Earnings Code CVO), Earnings Code ARC (Adjust Retro Raise for C19 OT) must be used to process the adjustment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20681-new-security-supervisors-hazardous-duty-pay-eligible-employeesCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently overestimated … as required. As a result, the District was not transparent with taxpayers and has levied more taxes than necessary. Key Recommendations Reduce surplus fund balance to comply with the statutory limit. Reduce the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementComptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits were issued
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsVillage of Palmyra - Financial Management (2019M-94)
… adopted realistic budgets and effectively managed fund balance based on accurate financial records and reports. Key … excessive unrestricted fund balance levels, as a result of unrealistic budgets. Village officials have not developed … policy. The Board did not audit the Clerk-Treasurer’s records and reports or identify and address improper …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Taconic Hills Central School District – Financial Management (2019M-155)
… Recommendations Adopt budgets with reasonable estimates for revenues and appropriations and the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155York Central School District – Financial Management (2022M-96)
… – pdf] Audit Objective Determine whether the York Central School District (District) Board of Education (Board) and District … response letter. … Determine whether the York Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Caledonia-Mumford Central School District – Financial Management (2024M-101)
… Objective Determine whether the Caledonia-Mumford Central School District (District) Board of Education (Board) and … letter. … Determine whether the CaledoniaMumford Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Lyme Central School District – Financial Management (2024M-87)
… pdf] Audit Objective Determine whether the Lyme Central School District (District) Board of Education (Board) and District … response letter. … Determine whether the Lyme Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Town of Brandon - Financial Condition (2019M-239)
… 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 consecutive years … does not have a policy to maintain a reasonable level of fund balance. The Board has not adopted a long-term financial …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Wantagh Union Free School District – Financial Condition (2016M-363)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $76.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Mechanicville City School District – Financial Condition (2017M-93)
… January 31, 2017. Background The Mechanicville City School District is located in the City of Mechanicville and … in compliance with statutory limits. … Mechanicville City School District Financial Condition 2017M93 …
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)
… Council, was given responsibility for managing the Yonkers Public Schools’ (YPS) finances in 2014. Budgeted …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Vestal Central School District – Fund Balances (2017M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91