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Town of Fishkill – Fiscal Stress (2013M-188)
… budgets over the past four years. The Town’s year-end fund balance for its five major operating funds, combined, was in … expenses in 2010 and 2011. The town-wide general fund balance deficit increased from $384,000 in 2009 to a $1.4 … loans at the end of 2012. Further, the sewer fund’s fund balance dropped from a surplus of $765,000 in 2009 to a $1.3 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Village of Keeseville – Financial Condition (2013M-192)
… Key Recommendations Ensure that the Village’s accounting records for the operating funds are complete and accurate. Ensure that the accounting records are properly adjusted to reflect correct account … ensure that they are properly recorded in the accounting records. Review the sewer and water rates periodically and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… Key Findings The sewer district’s total reported fund balance declined from $163,483 as of January 1, 2009 to $122,262 at December 31, 2011. The sewer fund balance includes a repair reserve which totaled $106,374 for … result, the sewer fund’s remaining unexpended surplus fund balance was $14,653 at the end of 2011. The sewer district …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216State Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Dalton-Nunda Central School District – Financial … were communicated confidentially to officials. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1City of Newburgh – Budget Review (B22-6-10)
… shortfall in the water fund. The City should refrain from including the $1.1 million revenue and corresponding … budget includes a tax levy of $23,630,768 which is $16,086 from exceeding the tax levy limit. Key Recommendations Develop a plan to maintain fund balance at a reasonable level to ensure …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… adopt a policy to address the level of unrestricted fund balance to be maintained or a multiyear financial plan. The … that appropriated $1.6 million of unrestricted fund balance between 2013 and 2015, none of which was used. The … Adopt a policy to address the level of unrestricted fund balance to be maintained and develop a multiyear financial …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mHammond Central School District – Financial Management (2024M-70)
… addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70VII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… an AP voucher for reimbursement to bring the account in balance. Pursuant to Chapter XII, Section 10.E - Reporting … the next reimbursement voucher to bring the account in balance. Excess funds of $250 or more must be remitted to the … an AP voucher for reimbursement to bring the account in balance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesSherburne-Earlville Central School District – Financial Management (2024M-61)
… (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, real property tax levies … million (7 percent) and appropriated $2.5 million of fund balance that was not needed while generating operating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Brockport Central School District - Financial Management (2023M-107)
… approved budgets made it appear as though the Board needed to appropriate fund balance and reserves and increase real property taxes by 13 percent to close projected budget gaps. However, the District … had $700,000 in unidentified money that should be returned to the general fund. The District did not have comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mTown of Ancram - Financial and Capital Planning (2019M-135)
… a fund balance and reserve policy to govern the levels of unrestricted fund balance and reserves to maintain. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135Comptroller DiNapoli Releases School Audits
… his office completed audits of the Adirondack Central School District , Greenburgh Central School District , Greenville …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… were maximized. Tuxedo Union Free School District – Payroll and Leave Accruals (Orange County) District officials did not ensure employees’ payroll payments and leave accruals were accurate, properly … potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsTown of Elmira – Financial Condition (2015M-226)
… August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of approximately 6,940 … and the reasonable level of fund balance to be maintained in each fund to meet the Town’s needs. Implement a plan to …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Quogue Union Free School District – Financial Condition Management (2017M-196)
… contribution reserve to determine whether the amount retained is necessary and reasonable. … Quogue Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… the District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelBrocton Central School District – Financial Management (2023M-44)
… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Williamsville Central School District – Financial Management (2022M-193)
… general fund appropriations from 2018-19 through 2021- 22 by a total of $47 million and appropriated $22 million of fund balance that was not needed or used. Adopted annual budgets during the same period that gave the … appropriate fund balance when needed. Include provisions in adopted budgets for funding and replenishing reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Village of Hewlett Neck – Financial Management (2022M-35)
… budgets based on historical trends and known plans for the fiscal year. Reduce surplus fund balance to a …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35