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The Concerning Growth of Hate Crime in New York State
… Introduction New York State has seen a concerning surge in reported hate … with the number of incidents increasing by 12.7 percent in 2023 alone. As the number of hate crimes has grown, these …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateState Comptroller DiNapoli Releases School Audits
… clear written guidance or provide adequate oversight of fuel management including verifying the quantity of fuel purchased, controlling fuel access, monitoring fuel … periodic inventory reconciliations and were not aware of fuel inventory valued at $3,500. Therefore, they could not …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsClarence Central School District – Financial Condition Management (2022M-46)
Determine whether the Clarence Central School Districts District Board of Education Board and District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Village of Munnsville – Financial Operations (2012M-239)
… properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The … a Mayor and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately … to manage emergencies and other unanticipated occurrences. For example, in two of the last four fiscal years, Village …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Adirondack Central School District – Financial Condition (2016M-184)
… of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, Lyonsdale and West Turin in Lewis County; and the Towns of Annsville, Ava, Boonville, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Falconer Central School District – Financial Management (2024M-52)
… the Falconer Central School District (District) Board of Education (Board) and District officials properly managed … property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to lower real …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Genesee Valley Board of … card charges reviewed were adequately supported and for valid purposes, only one was properly approved. The …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Schalmont Central School District – Financial Condition Management (2018M-15)
… fund, close completed projects and transfer any excess funds to the appropriate fund in a timely manner. … Schalmont …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… and took action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March 31, … approximately $7.6 million. Key Findings The combined fund balance of the part-town general fund, part-town highway … budgetary estimates. The Board has not adopted a fund balance policy or a multiyear financial and capital plan. …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185North Warren Central School District – Financial Condition Management (2017M-197)
… Key Recommendations Adopt realistic annual budgets based on historical or other known trends and use appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… Joint Fire District’s (District) Board was transparent when funding and purchasing fire apparatus. Key Findings The Board was not transparent when funding and purchasing fire apparatus, levied more taxes … purchase a fire truck costing more than $727,000, instead of establishing a capital reserve. Did not adopt fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Brasher Falls Central School District – Financial Condition (2019M-158)
… statutory limit for the past three fiscal years. As of June 30, 2018, the District’s surplus fund balance was … District also overestimated appropriations by an average of $2.4 million each year or by 10.5 percent. During this …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Village of Maybrook – Financial Condition (2020M-54)
… five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance … 2020 projections and our audit work do not factor in the pandemic’s financial effects. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Otsego – Financial Condition (2013M-307)
… the Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it actually … operating surpluses that limited the intended use of fund balance. Key Recommendations Adopt budgets that properly … statutory requirements. Reduce the amount of surplus fund balance by continuing to appropriate fund balance and …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Wells Central School District – Financial Condition Management (2017M-70)
… Background The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. The District, which has approximately 150 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Sackets Harbor Central School District – Financial Condition (2016M-89)
… 4 percent legal limit during the same period. The District does not have a multiyear financial plan or a formal capital …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Wallkill Central School District – Financial Management (2015M-294)
… schools with approximately 3,000 students, is governed by an elected nine-member Board of Education. Budgeted … was not necessary. District officials overfunded reserves by $12.8 million as of June 30, 2015. Total fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294City of Niagara Falls – Financial Condition (2017M-170)
… primarily casino revenue, averaging $9 million, and fund balance, averaging $2.9 million. By the end of 2017, we project that the City will deplete available fund balance. City officials did not have an updated comprehensive … funded by recurring revenues. Rebuild unrestricted fund balance in accordance with the City’s policy. Develop and …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Valley Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, … of appropriations and the use of fund balance and reserves in the annual budget. Ensure that the District’s unassigned … funds in a manner than benefits District residents. Review all reserves at least annually to determine if the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementBabylon Union Free School District – Financial Condition (2015M-323)
… Suffolk County. The District, which operates three schools with approximately 2,000 students, is governed by an elected … that benefits District residents, adopt reasonable budgets with realistic estimates and discontinue the practice of … are properly established and are funded in accordance with District standards. … Babylon Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323