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Glens Falls Common School District – Financial Condition (2015M-66)
… The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed by an … 2014-15. The Board appropriated $154,860 of fund balance in its 2014-15 budget, causing the District’s unrestricted …
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)
… Background The DeRuyter Central School District is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and Otselic in Chenango County; The Town of Cuyler in Cortland County; …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Farmingdale Union Free School District – Financial Condition (2016M-235)
… The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Freeport Union Free School District – Financial Condition (2016M-300)
… 2012 through April 30, 2016. Background The Freeport Union Free School District is located in the Town of Hempstead, … in accordance with statutory requirements … Freeport Union Free School District Financial Condition 2016M300 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Oakfield-Alabama Central School District – Budgeting (2016M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting practices for the period … used a minor amount of the fund balance it appropriated to finance operations. Unrestricted fund balance exceeded the … is in compliance with statutory limits and develop a plan to use fund balance in a manner than benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Silver Creek Central School District – Financial Management (2022M-153)
… legal limit of 4 percent by approximately $7.1 million, or 27 percentage points. Overfunded four reserve funds by as …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153State Comptroller DiNapoli Releases School Audits
… , Van Hornesville-Owen D. Young Central School District , Wilson Central School District and the Windsor Central School … or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] … fund balance was 19 percent of budgeted appropriations. Wilson Central School District – Reserves and Fuel …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… has multiyear financial and capital plans. Key Findings We project that 2018 sewer district expenditures will exceed …
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
… according to a report released today by New York State Comptroller Thomas P. DiNapoli. New York taxpayers paid … per tax dollar paid, followed by Mississippi ($2.50), West Virginia ($2.43), Alabama ($2.17) and Kentucky ($2.05). New … Security Income. Payments from Washington for federal employee retirement benefits and veterans’ benefits to New …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonOpinion 2005-6
… a parochial school) -- Gifts and Loans (gift of town money for private program); (contract for provision of services by private organization) MUNICIPAL … However, a town may contract with a parochial school for the conduct at the parochial school auditorium of a town …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6State Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved … services. State Education Department $3.1 million with the New York State Industries for the Disabled Inc. for … New York - Upstate Medical University $2.4 million with GE Healthcare IITS USA Corp. to purchase and implement …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-octoberVillage of Granville - Financial Condition of the Sewer Fund (2018M-49)
… overestimated revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 … to govern the level of fund balance to be maintained in each of the Village’s funds. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Carthage Central School District - Financial Condition (2018M-93)
… financial condition. Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 … 2016-17. The District’s budgets included appropriated fund balance that was not used as planned to fund operations. Key … Develop a plan to reduce the amount of unrestricted fund balance to comply with the statutory limit. Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Town of Maryland - Financial Management (2018M-121)
… policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key … general and highway funds increased by $450,000 and, as of December 31, 2017, was 83 percent of 2017 expenditures. Over the last three years, conservative …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Town of Nanticoke – Financial Condition Management (2017M-186)
… for the last three years. The general fund’s year-end fund balance increased by 75 percent over the past three years. … a written multiyear financial or capital plan or a fund balance policy. Key Recommendations Adopt budgets that … estimates for expenditures. Develop and adopt a fund balance policy that establishes the level of fund balance to …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Lansing Central School District – Financial Management (2015M-256)
… Background The Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates three … limits and reduce the amount of surplus fund balance in a manner that benefits District taxpayers. Develop more …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … sentence represents the first time a public official in New York surrendered her pension as a penalty for corruption … which included the renovation of a church into the new town hall and food pantry. The board did not develop or …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases School District Audits
… District officials implemented a well-designed system of internal controls over the claims audit process. Due to this system of internal controls, auditors designed our testing to … consistently. They reviewed 110 claims totaling $414,749 of the 1,104 checks paid during our audit and found that the …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Town of Ballston – Water Fund Financial Operations (2012M-258)
… was the result of $242,581 of capital project funds that were recorded in District 2. At the end of 2011, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Killawog Fire District – Controls Over Financial Operations (2013M-111)
… Purpose of Audit The purpose of our audit was to determine whether the … annually or contract with an independent auditing firm to do so. … The purpose of our audit was to determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111