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Jamestown City School District – Fund Balance and Reserves (2022M-97)
… did not properly manage fund balance and reserves and need to improve their budgeting practices and transparency with … and annually appropriated fund balance that was not used to fund operations. As of June 30, 2021, surplus fund balance … more real properly taxes were levied then necessary to fund operations. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and all reserves. The Board and District officials: Allowed surplus fund balance to exceed the 4 percent statutory limit. As of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Brockport Central School District - Financial Management (2023M-107)
Determine whether the Brockport Central School District District Board of Education Board and District officials effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Silver Creek Central School District – Financial Management (2022M-153)
… did not effectively implement corrective actions. As a result, the Board and District officials continued to not … 2018- 19 through 2020-21. Adopted annual budgets which gave taxpayers the impression the District would have … and recommendations, except for certain issues. Appendix B includes our comment on issues District officials raised in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Afton Central School District – Fund Balance Management (2023M-18)
… fund balance that was not needed, which in effect is a reservation of fund balance that is not provided by statute …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Chenango County – Court and Trust Funds (2025-C&T-2)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the county clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Andover Central School District - Financial Management (2018M-145)
… adopted realistic budgets and took appropriate action to address the reasonableness of fund balance and reserves. … Board annually appropriated fund balance that was not used to finance operations and adopted budgets that overestimated … statutory limit each year. When these funds are added back to the general fund, recalculated unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Sagaponack Common School District - Fund Balance Management (2018M-53)
… are necessary and reasonable, and use excess amounts in a manner that benefits residents. The results of our audit … with District officials and their comments, which appear in Appendix A, have been considered in preparing this report. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53White Plains City School District – Financial Management (2020M-71)
… maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and District officials did not … maintained reasonable levels of fund balance and reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Sherburne-Earlville Central School District – Financial Management (2024M-61)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… The Mount Vernon Industrial Development Agency is located in the City of Mount Vernon in Westchester County and is governed by a Board of Directors … Its purpose is to promote, develop, encourage and assist in acquiring, constructing, improving, maintaining or …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and separate from the Town of Kirkland, and is located in Oneida County. The District is governed by an elected … by GML. The Board Chair had a prohibited interest in a contract between the District and a corporation where … statute. Discontinue the contract with the corporation in which the Chair has a prohibited interest. File the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315State Comptroller DiNapoli Releases School District Audits
… 19 professional service providers and payments were made in accordance with the terms of the agreements. Tioga Central … investment policy. Had officials invested available funds in a financial institution with higher interest rates, the … offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School District Audits
… they did not timely bill for nonresident students placed in the district. Hyde Park Central School District – Fixed … agent as the property control manager, resulting in an inadequate segregation of duties. North Bellmore Union … with district policy to procure professional services. In addition, a review of procedures district officials used …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Dryden Central School District – Cash … $246,431 during the audit period, however, they could have earned an additional $614,606 if they used other … education students by approximately $71,000 and may have overpaid for three students in foster care and three …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsState Police Bulletin No. SP-40
… Purpose To notify the Division of State Police of the procedures for … Questions Payroll related questions should be directed to your OSC payroll auditor. … To notify the Division of State Police of the procedures for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-policeCUNY Bulletin No. CU-701
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-701-district-council-37-dc37-local-384-dues-increaseState Agencies Bulletin No. 1805
… Purpose The purpose of this bulletin is to notify agencies of an automatic Dues increase. Affected … in Bargaining Unit 21 with Dues (Code 491) and increase the current amount as follows: Bargaining Unit: 01 Current … The purpose of this bulletin is to notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1805-new-york-state-correctional-officers-police-benevolent-association-0State Agencies Bulletin No. 1805
… Affected Employees Employees represented by NYSCOPBA in Bargaining Units 01 and 21 are affected. Effective Date(s) … (Administration). OSC Actions OSC will identify employees in Bargaining Unit 01 with Dues (Code 291) and employees in Bargaining Unit 21 with Dues (Code 491) and increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1805-new-york-state-correctional-officers-police-benevolent-associationCity of Corning – Foreign Fire Insurance Funds (2017M-143)
… Purpose of Audit The purpose of our audit was to examine the City’s use of foreign fire insurance (FFI) …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143