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Fund Financial Data – 2023 Financial Condition Report
… view of finances. As such, these statements only focus on the inflows and outflows of current financial resources— cash … sources of funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted for in another separate fund. In New York State, significant …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataTown of Forestport – Financial Management (2013M-184)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to December 31, 2012. … The Town’s 2012 operating expenditures totaled $867,387 for the general fund, $1,035,144 for the highway fund, $79,388 for the water fund and $44,158 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Deerpark – Budget Review (B6-16-18)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18McGraw Central School District – Fund Balances (2017M-248)
… fund balance and reserve fund levels were reasonable for the period July 1, 2015 through June 30, 2017. Background … has approximately 575 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $12.1 … unrestricted fund balance as a financing source each year for the 2014-15 through 2016-17 budgets, but the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248New York Mills Union Free School District – Financial Management (2016M-107)
… an average of approximately $1.4 million in fund balance annually, which was not needed to fund operations due … four years. By maintaining excessive or unnecessary fund balance, the Board and District officials have withheld … realistic estimates of expenditures and the use of fund balance in the annual budget. Develop a plan to reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Connetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Connetquot Central School District is located in the Town of Islip, Suffolk County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Alexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … The Alexandria Central School District is located in the Towns of Alexandria, Orleans and Theresa in Jefferson …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Groton Central School District – Financial Management (2014M-288)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … that benefits taxpayers. Transfer excess reserve funds to unassigned fund balance, where allowed by law, or to other reserves established and maintained in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Town of Deerpark – Budget Review (B6-15-23)
… in the general and highway fund budgets represent 21 and 50 percent, respectively, of the projected year-end fund …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Henrietta Fire District – Financial Condition (2021M-27)
… action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27State Comptroller 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/2016/07/state-comptroller-dinapoli-releases-school-audits-2Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Halcottsville Fire Department , Town of Rush , Willsboro Fire Department and the Child Protective Service units in the counties of Dutchess , Livingston , Niagara , Oneida , Rockland , …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… Central School District , Monroe 2 – Orleans BOCES and the Newcomb Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… Fire Company and the Watervliet Housing Authority . “In today’s fiscal climate, budget transparency and … records were not adequate and there were numerous errors in the financial reports. Also, the district’s required … surpluses for the 2015 fiscal year totaling $469,078 in the general fund and $150,449 in the water fund. The city …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Geddes Town Clerk Charged in $30K Swindle
… Clerk Shannon Carhart for allegedly pocketing $30,000 in a health care coverage scam. Carhart, 43, of Syracuse, enrolled in the town’s health insurance after telling officials and falsifying records that she had declined the coverage in order to fraudulently receive $6,000 from the town meant …
https://www.osc.ny.gov/press/releases/2019/04/geddes-town-clerk-charged-30k-swindleState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the City of Albany Industrial Development Agency , Village of Kaser , Village of Lisle and the Village of Owego . "In …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… from 2007 to 2013. “Too much money was moved with too little scrutiny while Mr. Snow gambled on the public’s dime,” …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … the highway superintendent with bonuses totaling $1,200 for services already rendered. Further, the board …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Municipal Audits
… Department , Town of Java and the Virgil Fire District . “In today’s fiscal climate, budget transparency and … policies for disbursing restitution money retained in a victims’ trust fund, officials have not disbursed these funds in a timely manner. Town of Java – Water Accountability …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… School District and the Salem Central School District . "In an era of limited resources and increased accountability, … that the significant revenue and expenditure projections in the proposed budget are reasonable. The district's … contract pricing for the 16 school buses they purchased in 2012-13 and 2013-14. In addition, the board did not …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits