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Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September … the 2012 fiscal year was $7.3 million; the budget for the highway fund was about $3 million. Key Findings The Board did … unreserved fund balance of approximately $748,000, and the highway fund had a deficit unreserved fund balance of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55State Comptroller DiNapoli Releases Municipal and School Audits
… $10.5 million without supporting documentation from county departments. Expenditures for one contract … tax levy that was higher than needed to fund operations. From the 2020-21 through 2022-23 fiscal years, the board and … along with physical IT assets, are properly safeguarded from inappropriate use and access. In addition, auditors …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsOther Bulletin No. 58
… Purpose The purpose of this bulletin is to provide the State University … in Bargaining Unit 96 in the SCF with an increment code of 1976-2016 who meet the eligibility criteria are affected. … residents and 0.50% for Yonkers non-residents. Special Wage Payments for Individuals Who Filed for Retirement Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-58-april-2021-state-university-construction-fund-scfOther Bulletin No. 57
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-57-april-2020-state-university-construction-fund-scfMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… 31, 2013. Background The Mattituck-Cutchogue Union Free School District is located in the Town of Southold in Suffolk … MattituckCutchogue Union Free School District Financial Condition 2013M322 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mDiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… their continued partnership and diligence in exposing this fraud." Matthew Eckstein, 48, of Syosset, was arraigned … DA Singas said. "Instead of providing the promised risk-free returns, the scammers allegedly squandered the … out of a total of $10 million. Many of the victims are senior citizens who trusted the defendants with their …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationNY Received More From Washington Than It Sent Due to Federal Relief
… spending (6.5%) was higher than its share of the nation’s population (5.9%) and below the state’s share of total taxes … the Federal Budget, Federal Fiscal Year 2022 Interactive Map with Balance of Payments Breakdown in the United States …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefTown of Marbletown – Financial and Capital Planning (2017M-234)
… multiyear financial and capital plans as well as a fund balance and reserve policy to adequately address the … highway garage. The Board has not adopted an adequate fund balance policy, which resulted in the Town accumulating excessive fund balance in the general fund. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Clarence Central School District – Financial Condition (2016M-128)
… through February 18, 2016. Background The Clarence Central School District is located in the Towns of Amherst, Clarence, … Clarence Central School District Financial Condition 2016M128 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Village of Victor – Financial Management (2015M-166)
… and procedures governing the budget process or a fund balance policy establishing the level of fund balance to maintain, resulting in excessive unrestricted general fund balance. The Board has not developed a comprehensive …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Town of Hamden – Financial Condition (2013M-86)
… of 69 percent in reported unassigned fund balance since 2008. The Board did not approve budget amendments for the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Webster Central School District - Financial Condition (2018M-109)
… Webster Central School District Financial Condition 2018M109 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Town of Corning – Financial Condition (2020M-13)
… Determine whether the Board effectively managed the Town’s financial condition. Key Findings The Board: Adopted budgets … for operations. Did not effectively manage the Town’s financial condition, which resulted in the townwide (TW) … percent of actual expenditures. Did not develop multiyear financial and capital plans or adopt a reasonable fund …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Town of Pamelia – Financial Management (2015M-276)
… million. Key Findings The Town accumulated excess fund balance primarily because the Board underestimated revenues … special district fund has had a deficit unrestricted fund balance for the past three years. The Board did not develop a … budgets with realistic estimates for revenues and fund balance available for appropriation. Develop a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Town of Sheldon – Financial Management (2017M-261)
… whether the Board effectively managed and monitored fund balance for the period January 1, 2014 through September … a population of approximately 2,410. General and highway fund budgeted appropriations for 2017 totaled approximately … million. Key Findings The Board did not adopt an adequate fund balance policy. The Board and Town officials did not …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Wellsville Central School District – Financial Management (2017M-159)
… to accumulate to an excessive level and have not used funds from the retirement contribution reserve as budgeted. … and Board policy, to reduce any reserves with excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Village of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of Spencer is … of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Hammondsport Central School District – Multiyear Planning (2024M-54)
… level of surplus fund balance that may be maintained. As a result: District officials maintained surplus fund balance … prepared an annual reserve and fund balance plan each January, the plan lacked key pieces of information required …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Haverstraw-Stony Point Central School District – Financial Management (2025M-20)
… school district’s financial condition is its level of fund balance, which represents the difference between revenues and … School districts may retain a portion of surplus fund balance 1 , up to 4 percent of the budget, for unexpected … reserves to restrict a reasonable portion of fund balance for a specific purpose, in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mComptroller DiNapoli Releases School Audits
… or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions; performing transfers …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0