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New York Mills Union Free School District – Financial Management (2016M-107)

… to review the District’s financial management practices for the period July 1, 2014 through November 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were approximately $13.5 million. … residents. Develop and adopt a multiyear financial plan for a three- to five-year period that addresses the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107

Henrietta Fire District – Financial Condition (2021M-27)

… increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more … budgets from 2017 through 2021. As a result, fund balance increased to $4.4 million on December 31, 2020, which … $1.4 million, and the $1 million appropriated fund balance will likely not be used. The Board did not adopt …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27

Town of Deerpark – Budget Review (B6-15-23)

… Purpose of Audit The purpose of our budget review was to determine … revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. … budget are reasonable. The amount of appropriated fund balance in the general and highway fund budgets represent 21 …

https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23

East Irondequoit Central School District - Financial Management (2019M-28)

… finances by adopting realistic budgets and ensuring fund balance remained within statutory limits. Key Findings … officials circumvented the statutory limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a financing source, improperly booking $3.6 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28

Alexandria Central School District – Financial Condition (2016M-5)

… budgets that represent the District’s actual needs, based on current information and historical data. Discontinue the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5

Groton Central School District – Financial Management (2014M-288)

… by a total of $509,000, which was unnecessary based on the excessive levels of fund balance. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288

Connetquot Central School District – Financial Condition (2015M-98)

… and trends. The District consistently appropriated fund balance that was not needed to finance operations, which, in effect, exceeded the statutory limit on unassigned fund balance. District officials used surplus funds each year to … analysis. Ensure that the amount of unassigned fund balance is in compliance with statutory limits and develop a …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98

State Agencies Bulletin No. 1835

… record or who have an active direct deposit record with no balance row may be affected. Background Due to the Governor’s … or who may receive a paper check because they have no balance row. This query has a DEPT ID prompt and displays the … Full enrollment in direct deposit should include a balance row. Employees without a balance row, even with 100% …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checks

Town of Forestport – Financial Management (2013M-184)

… revenues. As a result, at the end of 2012, fund balance in the general fund had increased to $741,000 or 67 … of the ensuing year’s appropriations. Portions of the fund balance set aside as a funding source for subsequent years’ … Board did not have a policy to govern the level of fund balance that should be maintained and has not adopted …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184

Canisteo-Greenwood Central School District – Financial Management (2016M-362)

… expenditures that could have been paid for with reserve funds and the Board has not developed a written reserve fund policy or documented its rationale for setting aside funds in reserves, optimal funding levels or conditions under …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362

North Greenbush Common School District – Budgeting (2016M-112)

… and did not use any of the $500,000 appropriated fund balance to fund operations. The District has accumulated unrestricted fund balance that exceeds the statutory limit by approximately … adopting budgets that result in the appropriation of fund balance that is not used to finance District operations. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112

Fund Financial Data – 2023 Financial Condition Report

… reported in other governmental funds The accumulated fund balance is the amount of funds available at the end of the … fiscal year. The operating result is the amount the fund balance increased or decreased during the year. General Fund Balance (GAAP Basis) Increases From Prior Year At the end of …

https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-data

White Plains City School District – Financial Management (2020M-71)

… realistic budgets and maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and … realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at … levels and within legal limits. The District’s fund balance over the past five years grew to $97.9 million, the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71

VI.4 Reappropriations Overview – VI. Budgets

… enactment that continues all or part of the undisbursed balance of an appropriation that would otherwise lapse. A … enactment that continues all or part of the undisbursed balance of an appropriation that would otherwise lapse …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overview

Pine Valley Central School District - Financial Management (2019M-35)

… finances by ensuring budget estimates and surplus fund balance were reasonable. Key Findings The Board overestimated … a three-year period. As of June 30, 2018, surplus fund balance totaled $2.4 million, 15 percent of the 2018-19 … estimates for appropriations. Reduce surplus fund balance to within the statutory limit and use excess funds in …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35

New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)

… and indicated they plan to initiate corrective action. … New Hyde ParkGarden City Park Union Free School District Bank …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bank

Cassadaga Valley Central School District - Financial Management (2018M-110)

… the Board and District officials properly managed fund balance and reserves. Key Findings Appropriations were … $3.2 million over a three-year period. Unrestricted fund balance exceeded the statutory limit by more than $950,000, … estimates for appropriations and use of appropriated fund balance. Reduce the unrestricted fund balance to within the …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110

Middle Country Central School District – Financial Management (2016M-121)

… that overestimated appropriations and appropriated fund balance and reserves that were not used to fund operations. The District’s unassigned fund balance exceeded the statutory limit during the audit period. … realistic estimates of appropriations and the use of fund balance in the annual budget. Use the surplus fund balance in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121