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Farmingdale Union Free School District – Financial Condition (2016M-235)

… 2014-15 that appropriated a total of $28 million in fund balance to finance operations. However, because they … used only $4 million (14 percent) of the appropriated fund balance. Recalculated unrestricted fund balance averaged almost 8 percent (two times the statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235

Freeport Union Free School District – Financial Condition (2016M-300)

… the level of unrestricted fund balance to legal limits and consider adopting a fund balance policy to require …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300

Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)

… Although the Board has not developed a formal written fund balance and reserve policy or comprehensive multiyear … any of the three operating funds, it used available fund balance and reserves, as appropriate, to avoid issuing debt … multiyear financial and capital plans and a fund balance and reserve fund policy. Town officials agreed with …

https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208

DiNapoli: New York Ranks Last in Balance of Payments With Washington

… benefits for veterans and retired federal employees and food assistance. New York received an estimated $148.1 … per capita expenditures include Medicare, Medicaid, food assistance and Supplemental Security Income. Payments …

https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washington

State Comptroller DiNapoli Releases School Audits

… School District – Separation Payments (Monroe County) The payroll clerk did not use a standard separation payment …

https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2

Town of Maryland - Financial Management (2018M-121)

… maintained. Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a …

https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121

Village of Granville - Financial Condition of the Sewer Fund (2018M-49)

… if the Board adopted realistic budgets for the sewer fund and took appropriate action to maintain the Village’s overall … Key Findings The Board consistently overestimated revenues and underestimated appropriations in the sewer fund budgets … 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 as of May 31, 2017. The …

https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49

Town 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-186

Carthage Central School District - Financial Condition (2018M-93)

… Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 percent of the next year’s budget – more than double the statutory … officials underestimated Impact Aid revenues by an average of $5.9 million (68 percent) each year from 2014-15 to …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93

Lansing Central School District – Financial Management (2015M-256)

… total approximately $28.4 million. Key Findings Total fund balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory limit. Budgeted appropriations … Recommendations Ensure that the amount of unassigned fund balance complies with statutory limits and reduce the amount …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256

The Concerning Growth of Hate Crime in New York State

… victims’ ability to report crimes. Reported statistics in 2020 may not reflect actual numbers of incidents, … 145 incidents of this type in New York City, and all but 14 of them were committed with an anti-Jewish bias. The two … York City Office for the Prevention of Hate Crimes (OPHC). 20 These agencies focus on partnering with community-based …

https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-state

Comptroller DiNapoli Releases School District Audits

… audited. South Glens Falls Central School District – Fund Balance (Saratoga County) District officials should improve … their accounting practices to accurately report fund balance. While the district’s unrestricted fund balance was reported as being within the legal limit for the …

https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0

Town of Ballston – Water Fund Financial Operations (2012M-258)

… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and operations for the period January 1, … the end of the fiscal year 2011, the Town reported a fund balance of $520,771 in its water fund. However, upon …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258

Killawog Fire District – Controls Over Financial Operations (2013M-111)

… Findings The Board has retained excessive levels of fund balance. Fund balance as of December 31, 2012 totaled approximately … officials told us that approximately $189,000 of this fund balance was for a reserve fund established approximately 17 …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111

Port Jervis City School District – Financial Condition (2022M-152)

… through 2020-21 and appropriated $4.8 million of fund balance that was not used. As of June 30, 2021, maintained a recalculated surplus fund balance totaling $23.6 million, exceeding the 4 percent … and will not need to use $903,000 in appropriated fund balance. Made unbudgeted year-end transfers to reserves and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152

Belleville-Henderson Central School District – Financial Condition (2016M-46)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Board has not developed a written plan that communicates to taxpayers the optimal funding levels or conditions under … Return any excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund. … …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46

LaFargeville Central School District – Financial Condition (2016M-216)

… District officials appropriated about $1 million of fund balance in each of the past three fiscal years but the … the District did not use any of the appropriated fund balance. The Business Manager has developed a long-term … plan to address the District’s use of its excess fund balance. Key Recommendations Adopt budgets that represent the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216

Horseheads Central School District – Financial Condition (2016M-138)

… the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. The District, … that the District needed to both increase its tax levy and use fund balance to close projected budget gaps. By not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138