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Hammondsport Central School District – Multiyear Planning (2024M-54)
… the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves totaling $2.3 million …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Wellsville Central School District – Financial Management (2017M-159)
… the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in Allegany County. The District, which is … the budget, none of it was needed because the Board and District officials overestimated appropriations each … reserve balance to accumulate to an excessive level and have not used funds from the retirement contribution …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Haverstraw-Stony Point Central School District – Financial Management (2025M-20)
… and well-supported budgetary assumptions based on historical data or known trends. Districts may establish reserves to … reserve fund policy which, if established, could provide guidance on the optimal funding levels of each reserve or …
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
… announced his office completed audits of the Baldwinsville Central School District , Chenango Valley Central School … buildings and the bus garage. The project was approved in December 2014 with a total budget of $12.4 million. The … must obtain supervisory approval before working overtime hours, the district does not have adequate procedures in …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Silver Creek Central School District – Financial Management (2022M-153)
… (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District … District officials continued to not properly manage fund balance and reserves, resulting in more taxes being levied … by $6.7 million and appropriated $2.7 million of fund balance and reserve funds that were not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Lancaster Central School District – Financial Management (2022M-37)
… report - pdf] Audit Objective Determine whether the Lancaster Central School District (District) Board of … our comment on issues raised in the District’s response. 1 Lancaster Central School District – Financial Condition … Determine whether the Lancaster Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Hammond Central School District – Financial Management (2024M-70)
… the District’s actual annual revenues were sufficient to cover annual expenditures. Reported surplus fund balance … This amount increased to $1.6 million when adding back the unused appropriated fund balance that was not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Southampton Union Free School District – Financial Management (2024M-43)
… accounts and overestimated certain expenditure accounts in the annual budgets. Did not have support for the … and use any excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in … with our recommendations. Appendix B includes our comments on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Union-Endicott Central School District – Financial Management (2016M-100)
… January 6, 2016. Background The Union-Endicott Central School District is located in the Town of Union in Broome … UnionEndicott Central School District Financial Management 2016M100 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100East Meadow Union Free School District – Financial Condition (2015M-332)
… our audit was to review the District’s financial condition for the period July 1, 2012 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $195.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Whitesville Central School District – Financial Management (2016M-313)
… overestimated appropriations, appropriated fund balance was not actually used to finance operations. As of June 30, 2015, the District’s unrestricted fund balance totaled more than $1.3 million and was 20 percent of … needs and that estimates for the planned use of fund balance are accurate and reasonable. Maintain unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Schenectady City School District – Financial Condition (2014M-168)
… is governed by an elected seven-member Board of Education and operates 19 schools with approximately 9,600 students. … as revenue anticipation notes (RANs) in order to pay bills and other obligations when due. Budgets for 2010-11 through … balance to finance operations. Key Recommendations Develop and adopt a fund balance policy establishing the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Town of North Norwich – Budgeting (2015M-54)
… determine if Town officials effectively planned, monitored and controlled the Town’s budget for the period January 1, 2013 through December 12, 2014. … The Town of North Norwich is located in Chenango County and has a population of approximately 1,800. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Canastota Central School District - Financial Condition Management (2019M-174)
… $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to … that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund in accordance with the law. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mTown of Humphrey – Financial Management (2013M-116)
… appropriations total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves … Town of Mount Pleasant Financial Condition 2013M303 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Yorkshire – Financial Management (2021M-109)
… revenues. As a result, unrestricted fund balance in the four major operating funds increased by $811,100 (67 percent) in the past four years to more than $2 million as of December …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Mineola Union Free School District – Financial Condition Management (2021M-44)
… taxes were levied than were needed to fund operations. A pattern of over budgeting developed because the Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mMinerva Central School District – Financial Condition Management (2020M-60)
Determine whether District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Cleveland Hill Union Free School District – Financial Management (2017M-235)
… period July 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235