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Westmoreland Central School District – Financial Condition (2014M-283)
… budget gaps. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Afton Central School District – Fund Balance Management (2023M-18)
… – pdf] Audit Objective Determine whether the Afton Central School District (District) Board of Education (Board) and officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Review the District’s fund balance and develop a plan to reduce the balance to an appropriate level. … Floral …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… for each of the Town funds and develop a plan to reduce unrestricted fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Town of Wales – Financial Management (2017M-32)
… was to review the Town’s financial management activities for the period January 1, 2013 through December 12, 2016. … The Town of Wales is located in Erie County and has a population of approximately 3,000. The Town is governed by … funding level, how each reserve will be funded and when the balances retained will be used to finance related …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… review determined BOCES officials may have been able to reduce overtime by up to $28,337, or almost 11 percent. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeSchroon Lake Central School District – Financial Condition (2014M-145)
… million. Key Finding The District accumulated fund balance at levels in excess of the amount that may be carried over …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Lyncourt Union Free School District – Financial Condition (2016M-62)
… with the Real Property Tax Law statutory limits and reduce the amount of unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Farmingdale Union Free School District – Financial Condition (2016M-235)
… the amount of unrestricted fund balance and use the excess funds in a manner that benefits District residents. … …
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)
… overfunded. Key Recommendations Develop a written plan to reduce the level of unrestricted fund balance to legal limits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300West Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Jamestown City School District – Fund Balance and Reserves (2022M-97)
… Comply with the surplus fund balance statutory limit. Reduce overfunded reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Town of Gorham – Budgeting (2023M-181)
… more taxes than necessary. From fiscal years 2020 through 2022, the Town-wide (TW) general, Town-outside-Village (TOV) … was maintained in the TW general fund as of December 31, 2022. Budget transfers were made at year end, rather than as …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Brockport Central School District - Financial Management (2023M-107)
… Adopt budgets that include reasonable estimates and reduce overfunded reserves. Provide an adequate annual …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107DiNapoli Announces Latest Fiscal Stress Scores
… There are 25 local governments in fiscal stress, State Comptroller Thomas P. DiNapoli … local governments’ financial health,” said DiNapoli. “For those in fiscal stress, effective long-term planning is …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresAuditors Find Safety Hazards at Pre-K Facilities in New York City
… taking action on our recommendations so all children have a safe learning environment.” The UPK program was established … with the opportunity for an early childhood education and a new statutory framework was implemented in 2014. In January … and safety violations. At one provider, a climbable 6-ft chain link fence surrounding the outdoor play area was …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityState Comptroller DiNapoli Releases Audits
… the issues identified in the initial audit. Environmental Facilities Corp. (EFC): Monitoring the Green Innovation Grant … some aspects of the projects by frequent communication with grantees, receiving progress photographs, and reviewing … of 200 direct hire and 98 temporary nurses from five HHC facilities or organizations to verify that these nurses were …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsDiNapoli Recommends Ways For LIRR To Get Back On Track
… for handling unexpected incidents and poor communications to riders, exacerbated the impact of train delays and … regular ridership). Among its findings: LIRR did not have a plan for 5 of the 11 events examined, including two rail … LIRR Guideline does not discuss these type of events, or how to provide service when they occur. Of the remaining six …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackOpinion 91-59
… Association (need to be member of association to receive benefits); (use of money for retirement and death benefits) INSURANCE LAW, §§9104, 9105: … members of deceased volunteer firefighters, and to fund retirement benefits to indigent or disabled volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 92-37
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to obtain approval of … COMPTROLLER -- Powers and Duties (approval of extension of fire district) TOWN LAW, §§172-d, 173: The extension of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-37