Search
State Comptroller DiNapoli Releases School Audits
… were not implemented, and one recommendation is no longer applicable. Track state and local government …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Review (Westchester County) The 2021-22 budget relies on nonrecurring revenue of $55.2 million, such as fund … potentially be over budget by as much as $2 million based on the 2020-21 fiscal year overtime costs. Over the last 10 …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… at the onset of the COVID-19 pandemic rapidly depleted the New York State Unemployment Insurance (UI) Trust Fund, resulting … continues to hold a negative balance on Jan. 1, 2022 and does not meet certain federal rules by Nov. 10 of this year, …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentState Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved … storage addition at Coxsackie Correctional Facility in Greene County. $4.8 million with AJS Masonry Inc. for …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-octoberOpinion 2005-6
… in aid or maintenance of parochial schools (funding a town program conducted at a parochial school) -- Gifts and Loans (gift of town money for private program); (contract for provision of services by private … FUNDS -- Youth Programs (authority of town to provide a program on the prevention of teen “bullying”) POLICE AND …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… Perform an adequate claims audit and seek competition for professional services. Key Recommendations The Board … and capital plan to reduce unrestricted fund balance for the benefit of District residents. Properly audit claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Westfield Academy and Central School District - Financial Management (2018M-67)
… Appendix B includes our comments on issues raised in the District’s response letter. … Westfield Academy and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mBemus Point Central School District – Reserve Funds (2014M-281)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2009 through August …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281North Bellmore Union Free School District – Financial Condition (2014M-47)
… in its adopted budgets and consistently appropriated funds balance that was not needed. The District’s unexpended surplus funds exceed the level established by Real Property Tax Law. … estimates for appropriations and unexpended surplus funds. Review fund balance and develop a plan to reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… will require advances from the general fund totaling at least $41,506 to fund operations through year-end. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208DiNapoli: New York Ranks Last in Balance of Payments With Washington
… New York leads the nation in what it pays to the federal government compared to what it … P. DiNapoli. New York taxpayers paid $23.7 billion more in federal taxes than the state received in federal spending in federal fiscal year 2019. “In what has …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonSilver Creek Central School District – Financial Management (2022M-153)
… agreed with our findings and recommendations, except for certain issues. Appendix B includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Wyoming Central School District – Financial Management (2016M-67)
… through January 29, 2016. Background The Wyoming Central School District is located in the Town of Bethany in Genesee … Warsaw in Wyoming County. The District, which operates one school with approximately 115 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67South Huntington Union Free School District – Financial Condition (2016M-132)
… our audit was to review the District’s financial condition for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $156.1 … more than $3 million of unrestricted fund balance for costs related to other post-employment benefits (OPEB) …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Oakfield-Alabama Central School District – Budgeting (2016M-172)
… of Audit The purpose of our audit was to evaluate the District’s budgeting practices for the period July 1, 2011 through April 4, 2016. Background The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Jamestown City School District – Financial Condition (2015M-120)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 through April 13, 2015. Background The Jamestown City School District is located in the City of Jamestown and Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… balance amounts are within statutory limits and develop a plan to use the excess balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsGlens Falls Common School District – Financial Condition (2015M-66)
… or 2014-15. The Board appropriated $154,860 of fund balance in its 2014-15 budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 percent … to address the use of restricted and unrestricted fund balance. Key Recommendations Develop and adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66DeRuyter Central School District – Financial Condition (2015M-119)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 31, 2014. … has approximately 430 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $10 … has appropriated a significant amount of fund balance for the District’s budget during the past few years and has …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Merrick Union Free School District – Financial Condition (2016M-240)
… District's financial operations and use of fund balance for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $46.9 … unrestricted fund balance exceeded the statutory maximum for each of the three years reviewed. Fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240