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Canaseraga Central School District - Financial Management (2019M-104)

… an average of $357,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund … demonstrate a plan for the need for certain reserves that have not been used for three years. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104

Alfred-Almond Central School District - Financial Management (2019M-131)

… Findings The Board overestimated appropriations by a total of $2.3 million from 2015-16 through 2017-18 and annually appropriated an average of $495,000 of fund balance that was not used to finance operations. As …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131

Glenham Fire District – Cash Disbursements (2016M-380)

… if claims were supported by adequate documentation, for appropriate purposes and audited and approved prior to … August 31, 2016. Background The Glenham Fire District is a district corporation of the State, distinct and separate … adequate documentation prior to approving payment. Perform a thorough audit of individual claims and ensure they do not …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380

Victor Central School District - Financial Management (2019M-62)

… in fund balance that was not used. Annually increased meal prices, despite repeated warnings from its external auditor that the school food service surplus fund balance was excessive. Overfunded … operations. Develop a plan to continue reducing the school food service fund balance to a reasonable level. Review and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62

Town of Hamden – Financial Condition (2013M-86)

… of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. … since 2008. The Board did not approve budget amendments for the 2012 budget until January 2013, one month after the … Key Recommendations Evaluate recurring revenue sources for budgetary purposes over which there is direct control …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86

Town of Clifton Park – Information Technology (2020M-162)

… Specifically, officials did not: Establish a comprehensive IT policy or monitor employee Internet use. … procedures for managing, and monitoring user access to, the Town’s network and computers. Fourteen user accounts belonged to former employees who left Town employment one month to 15 …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162

Town of Bennington - Financial Management (2019M-249)

… financial and capital plans and planning for and using fund balance. Key Findings Overall the Board could have … not properly monitor spending during the year. The highway fund had deficit fund balances during our audit period and incurred operating …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Genesee Valley Central School District - Financial Management (2019M-231)

… overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually appropriated … our findings and recommendations and indicated that they plan to take corrective action. … Determine whether the Board …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231

Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… each collection. Maintain ECA records, including support for collections and disbursements, for six years. District officials agreed with our findings …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m

About this Report – 2021 Financial Condition Report

… selected financial, economic, and demographic information in an easy-to-understand format. The report also presents basic information on trends in State receipts (revenues) and spending (disbursements), … not to replace them. Detailed accounting data can be found in reports such as the Comprehensive Annual Financial Report …

https://www.osc.ny.gov/reports/finance/2021-fcr/about-report

2020 Financial Condition Report – 2020 Financial Condition Report

… the convergence of two dramatically different periods to New York State. The nation’s longest recorded economic expansion continued to generate overall job growth through most of the fiscal … significantly impacted the State’s economy. The transition to a new fiscal year then brought the loss of more than 1.9 …

https://www.osc.ny.gov/reports/finance/2020-fcr

Alexander Central School District – Financial Management (2020M-64)

… [ read complete report - pdf ] Audit Objective Determine whether the Board … $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64

Wynantskill Union Free School District – Purchasing (2022M-85)

… Officials did not: Develop clear guidance in procedures to seek competition for purchasing goods and services that were not required to be competitively bid. Follow the District’s purchasing … Key Recommendations Ensure procedures are updated to define clear expectations for procuring goods and services …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85

State Comptroller DiNapoli Statement on 2025 State of the City Address

… State of the City address: “New York City is in a better financial position than a year ago, enabling the initiatives … to increase its rainy-day reserves to protect essential services because economic and fiscal uncertainty loom and … analysis.” Reports & Fiscal Tracking Tools Review of the Financial Plan of the City of New York New York City Agency …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-address

Town of Warsaw – Tax Collection Remittance (P1-24-22)

… report – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted … million to the County Treasurer in April 2024, instead of paying three separate required payments totaling … initiate corrective action. … Determine whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all …

https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22

CUNY Bulletin No. CU-289

… agencies with information for the manual processing of the retroactive salary and other increases. Affected … of New York (CUNY) and NYSNA which calls for retroactive General Salary and other increases. Effective Date(s) Salary … undeliverable, the agency should forward the check to the NYS Department of Tax and Finance, Division of Treasury, per …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-289-retroactive-cuny-salary-and-other-increases-employees

Special 25-Year Plan for Nassau County Probation Department Peace Officers (Sections 89-s and 603(o))

https://www.osc.ny.gov/retirement/publications/special-25-year-plan-nassau-county-probation-department-peace-officers-sections-89-s-and-603o

Town of Lysander - Real Property Tax Exemption Administration (2018M-221)

… renewal forms, income support and military records) to verify taxpayer eligibility. Key Recommendations The … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure … previously granted exemptions are supported and continue to meet eligibility requirements. Town officials agreed with …

https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221