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Schenectady City School District – Financial Condition (2014M-168)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 … through March 13, 2014. Background The Schenectady City School District is located in the City of Schenectady in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Town of Yorkshire – Financial Management (2021M-109)
… report - pdf ] Audit Objective Determine whether the Town of Yorkshire (Town) Board (Board) and officials adopted realistic budgets, maintained reasonable levels of fund balance and properly planned for equipment … and adopt realistic budgets, maintain reasonable levels of fund balance or properly plan for equipment replacement. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109East Meadow Union Free School District – Financial Condition (2015M-332)
… through August 31, 2015. Background The East Meadow Union Free School District is located in the Town of Hempstead, … with statutory requirements. … East Meadow Union Free School District Financial Condition 2015M332 …
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)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period … through April 8, 2016. Background The Whitesville Central School District is located in the Towns of Independence and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Town of Stanford – Financial Condition (2013M-225)
… 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. The Town is governed by a Town Board that comprises a Town Supervisor and four … At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225State Comptroller DiNapoli Releases School District Audits
… to reduce the district’s share of health insurance costs for new employees and retirees as of July 2018. Hoosic Valley … also found that seven employees were paid incorrectly for credit hours earned. Find out how your government money … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… through 2014-15. District officials also overestimated health insurance, contractual special education and certain …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1835
… this bulletin is to provide agencies with tools to assist in their efforts to enroll employees in direct deposit. Affected Employees All employees who have … is asking all agencies to encourage employees to enroll in full direct deposit. Effective Date(s) The new locked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksTown of Deerpark – Budget Review (B6-16-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials ensured … budgets, but the amounts appropriated were not needed to finance operations. Recalculated unrestricted fund balance … limit for 2014-15 through 2016-17, ranging from 5 to 10 percentage points. Reserves were not used as intended …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … unnecessary fund balance, the Board and District officials have withheld significant funds from productive use and … taxes that were higher than necessary. District officials have not developed a multiyear operational plan. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Henrietta Fire District – Financial Condition (2021M-27)
… (Board) effectively managed the Henrietta Fire District’s (District’s) financial condition. Key Findings The Board did not effectively manage the District’s financial condition and presented budgets …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Town of Deerpark – Budget Review (B6-15-23)
… budget are reasonable. The amount of appropriated fund balance in the general and highway fund budgets represent 21 … 50 percent, respectively, of the projected year-end fund balance. The continued reliance on appropriated fund balance to fund Town operations will eventually deplete fund …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23East Irondequoit Central School District - Financial Management (2019M-28)
… fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Alexandria Central School District – Financial Condition (2016M-5)
… The Alexandria Central School District is located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and the Town of Hammond in St. Lawrence County. The District, which operates one …
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)
… through August 21, 2014. Background The Groton Central School District is located in the Towns of Dryden, Groton and … more real property taxes than necessary. … Groton Central School District Financial Management 2014M288 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Connetquot Central School District – Financial Condition (2015M-98)
… did not adopt realistic budgets based on historical costs and trends. The District consistently appropriated fund … fund balance is in compliance with statutory limits and develop a plan to reduce the amount of unassigned fund balance in a manner that benefits District taxpayers. Ensure that annual proposed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98White Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and 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-71VI.4 Reappropriations Overview – VI. Budgets
… therefore must be reappropriated separately in Bill Copy. For additional information, refer to Section 3.A - Budget Transfers Overview of this Chapter for the Appropriation Movement Authority Quick Guide (How to … 2.A - NYKK0004 Appropriations Due To and Not Due To Lapse Report of this Guide, which deals with the process of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewPine Valley Central School District - Financial Management (2019M-35)
… Findings The Board overestimated appropriations by a total of almost $3.2 million (7 percent) over a three-year period. As of June 30, 2018, surplus fund balance totaled $2.4 million, 15 percent of the 2018-19 budgeted appropriations, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35