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State Comptroller DiNapoli Releases School Audits
… a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] . Bellmore … years, the district’s reported unrestricted fund balance at year- end exceeded the statutory limit. … fund balance declined 84 percent, from $8.4 million at the beginning of fiscal year 2012-13 to $1.4 million at …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances … appropriations. Additionally, district officials did not have proper documentation for establishing and using two of … acceptable-use policy does not address computer users who do not use the district’s computers for instructional …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Other Bulletin No. 58
… Background Civil Service Law, Article 8, Section 130 and the Division of the Budget Bulletin D-1142 provide for … or $4,500. Effective Dates Payment is effective 04/01/2021 and may be submitted beginning in Administration Pay Period … Military Stipend Leave in a BU96 position on 03/31/2021; and Has a Pay Basis Code of ANN or BIW (only if the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-58-april-2021-state-university-construction-fund-scfOther Bulletin No. 57
… 2020 SCF M/C LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in a BU96 position on 03/31/2020; and Has a Pay Basis Code of ANN or BIW (only …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-57-april-2020-state-university-construction-fund-scfYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… The Yorkshire-Pioneer Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; Farmersville, Freedom, Machias and Yorkshire in Cattaraugus County; Holland and Sardinia in Erie County; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Niskayuna Central School District – Financial Condition (2012M-218)
… The Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed by the Board … to the District taxpayers the Board’s decision on the appropriate level of fund balance to maintain, and the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… to evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to … The Town of Halfmoon is located in Saratoga County and has a population of approximately 21,500. The Town is governed by a Board that comprises a Town Supervisor and four Councilmen. The Town’s general fund budget for the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… limit by $2.2 million, or 10.4 percentage points, as of June 30, 2023. Falconer Central School District – Financial Management … private and sensitive information or disable the network. 16 IT assets could not be traced to or from BOCES’ inventory …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… the District’s financial operations and use of fund balance for the period July 1, 2012 through July 31, 2013. … more than $5 million in budget surpluses. To reduce fund balance and stay within the year-end statutory limit for … the District’s reserves and repeatedly appropriated fund balance to reduce the tax levy. However, because of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mClarence Central School District – Financial Condition (2016M-128)
… District is located in the Towns of Amherst, Clarence, Lancaster and Newstead in Erie County. The District, which operates six schools with …
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)
… Board has not properly monitored budgets and managed fund balance in the general fund. The Board has consistently relied on fund balance to fund operations, which has depleted Town resources. Although fund balance has rebounded some in 2012, there has been a steady …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Town of Corning – Financial Condition (2020M-13)
… which resulted in the townwide (TW) general fund having unassigned fund balance totaling $768,926 as of … that benefits taxpayers. Town officials generally agreed with our recommendations and indicated they planned to … corrective action. Appendix B includes our comment on an issue raised in the Town’s response letter. …
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-276Webster Central School District - Financial Condition (2018M-109)
… of fund balance (approximately $5.5 million each year) in the 2013-14 through 2017-18 budgets as a financing source. … Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as … real property taxes. Develop and adopt budgets based on historical trends or other known factors. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Town 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 … had budgeted appropriations for 2016 of approximately $3.1 million. Key Findings The Board does not have a comprehensive … including the replacement of vehicles and equipment, infrastructure or the aging highway garage. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234NY Received More From Washington Than It Sent Due to Federal Relief
… pandemic relief funds, though being spent down, continued to boost New York’s balance of payments with Washington, according to a report issued today by State Comptroller Thomas P. … billion in federal spending. For every tax dollar paid to Washington, the state received $1.06 in return – a …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefTown of Sheldon – Financial Management (2017M-261)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed and … plan. Key Recommendations Revise the fund balance policy to ensure a reasonable amount of unrestricted fund balance is …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Village of Spencer – Financial Condition (2013M-119)
… The Village of Spencer is located in Tioga County and has approximately 800 residents. The Village is governed … from the accounting records to the financial reports and in the reports to the IRS. The Clerk-Treasurer submitted … fund balance was also significantly underreported and several expenditure lines were reported inaccurately. The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119