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City of Olean – Budget Review (B17-1-3)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … and, at current rates, could potentially contribute to a depletion of the general fund balance within three to five … The City's ability to pay any liabilities that could arise from contract agreements settled during 2017-18 is …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3IX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and states. This federal … efficiency effectiveness and equity in the exchange of funds between the Federal Government and states …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaOversight of the Farm-to-School Program
… To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure … of the Department of Agriculture and Markets (Department) is to promote the State’s agriculture and its high-quality … additional relationships between schools. The Program is intended to connect schools with local farms and food …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programSalamanca City School District – Financial Management and Payroll (2017M-138)
… management practices and employee compensation payments for the period July 1, 2013 through May 19, 2017. Background The Salamanca City School District is located in the City of Salamanca and the Towns of … Napoli and Salamanca in Cattaraugus County. The District is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… However, the District has not formally established reserve funds. Key Recommendations Develop accurate budgets that … that benefits District taxpayers. Ensure that reserve funds are established, funded and used in accordance with all …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsBallston Area Recreation Commission – Board Oversight (2015M-269)
… Purpose of Audit The purpose of our audit was to examine oversight of the Commission’s financial operations for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
Determine whether the Board and District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionClyde Fire Company – Controls Over Financial Activity (2015M-072)
… the amount of funds that are collected at all fund-raising events. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… the repairs and improvements were proportionately funded by the school districts benefiting from the improvements, not …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mTown of Guilford – Budgeting (2023M-144)
… allowed by the Town’s policy. Town officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144XI.12.D Closing Contracts – XI. Procurement and Contract Management
… Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless of … are associated with the contract. All purchase orders are in either “Cancelled” or “Complete” status. No retainage is … to close purchase orders associated with contracts in a timely fashion by disencumbering excess funds and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsTown of Columbus – Budget Development Practices (2012M-225)
… August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town Board, … While the Board continued to under-budget revenues in fiscal year 2012, its adopted budget for 2013 is more … the amount of unrestricted, unappropriated surplus funds in a manner that benefits Town taxpayers. Continue to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Warsaw Central School District – Financial Management (2016M-278)
… two schools with approximately 900 students, is governed by an elected seven-member Board of Education. Budgeted … be transferred to unrestricted fund balance (where allowed by law) or to other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Alexandria Central School District – Financial Condition (2016M-5)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. Background The Alexandria Central School District is located in the Towns of Alexandria, Orleans and Theresa in … which operates one school with approximately 575 students, is governed by an elected seven-member Board of Education. …
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)
… audit was to examine the District’s financial activities for the period July 1, 2013 through August 21, 2014. … two schools with 833 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $18.8 million. … funds have excessive balances and no plans or policies for the use of the reserves. Over the last four years, the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… reserves were funded by transfers of surplus funds at year-end rather than through appropriations in budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Monticello Central School District – Budgeting (2014M-97)
… to grow. Some of the District’s reserve funds are funded at levels higher than necessary. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Investment Advisory Committee
… is appointed by the Comptroller pursuant to Section 423 of the New York State Retirement and Social Security Law. The … by the Chief Investment Officer after the completion of an asset liability study. The Investment Advisory … Committee also periodically reviews the strategic plan of each Common Retirement Fund asset class, and monitors the …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeDiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… five years probation and ordered to pay full restitution for stealing more than $6,800 in fire district funds, after … the books,” DiNapoli said. “The ultimate safety net for all fire districts is to use fiscal checks and balances. … Brooks Baker and the Steuben County Sheriff’s Office for working with us to bring Ms. Stone to justice.” Stone, …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… The recent announcement that New York state will get nearly $665 million in federal funding to invest in improvements to broadband … connections in every corner of the state, according to a new analysis released by State Comptroller Thomas P. … The recent announcement that New York state will get nearly $665 million in federal …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divide