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East Islip Union Free School District - Financial Condition Management (2020M-24)

… However, when unused appropriated fund balance is added back, unassigned fund balance exceeds the statutory … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-management

Canastota Central School District - Financial Condition Management (2019M-174)

… in most of the appropriated fund balance not being needed to fund operations. The tax certiorari reserve was overfunded … exceeded the statutory limit ranging from 7.2 percent to 10.9 percent. Key Recommendations Adopt annual budgets … plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019m

East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)

… and two employees had eight time sheets that were missing. The former payroll supervisor worked overtime hours …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019m

Bolivar-Richburg Central School District - Financial Management (2019M-17)

Determine whether the Board and District officials properly managed fund balance and reserves

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17

Village of Dering Harbor – Board Oversight (2020M-29)

… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined … action. Appendix B contains our comment on an issue raised in the Village’s response. …

https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29

Gates-Chili Central School District - Financial Management (2019M-53)

Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53

State Comptroller DiNapoli Releases Audits

… periods. This included more than $10.5 million related to 7,415 deceased recipients. During the six-month period after auditors provided the claim details to DOH, 14,209 claims totaling more than $7.4 million in … payments totaling about $65.2 million that still needed to be reviewed and, if warranted, recovered. New York State …

https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-audits

Opinion 99-13

… structure is unheated and seasonal) -- Rates (requirements for building permit fees) TOWN LAW, §§130(1), 138, 261; EXECUTIVE LAW, §381: Town permit fees must bear a direct relation to the costs of … Whether a town may impose a higher building permit fee for structures that would have no heat and are …

https://www.osc.ny.gov/legal-opinions/opinion-99-13

Comptroller DiNapoli Releases Municipal Audits

… Office of the State Comptroller was for the 2010 fiscal year, which was filed in October 2013, more than two years …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits

Cooperstown Central School District – Financial Management (2024M-65)

… with taxpayers and levied more taxes than necessary to fund operations. From fiscal years 2020-21 through … reduces the amount of surplus fund balance subject to the statutory limit, giving the appearance that surplus fund balance is closer to the statutory limit.  Improperly held $500,000 in a debt …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65

Gowanda Central School District – Financial Management (2024M-104)

… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104

Town of Pleasant Valley – Financial Management (2024M-158)

… were underestimated and expenditures were overestimated in the general and highway funds generating operating … that was not needed to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. …

https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158

State Comptroller DiNapoli Releases Municipal Audits

… budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing …

https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… complete the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) The clerk did not properly record, deposit, remit or report collections. The clerk did not maintain complete and accurate accounting …

https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits

Fund Financial Data – 2021 Financial Condition Report

… As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid … (or will be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted for in …

https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-data

Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)

… for 2014-15 were approximately $9.1 million. The Village Justice Court has two Justices, a Court clerk and an … required monthly reports to the State Comptroller’s Justice Court Fund – were not adequately segregated, and the … Village of Sag Harbor Board Oversight and Justice Court Operations 2015M107 …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107

Village of Sinclairville – Water Operations (2014M-362)

… Purpose of Audit The purpose of our audit was to determine if the Village’s water system was operating … estimated what part of the unaccounted-for water was due to other municipal use (e.g., flushing water lines). The … estimated bills or approving and applying adjustments to customers’ accounts. The Board did not establish policies …

https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362

Fund Financial Data – 2022 Financial Condition Report

… As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid … (or will be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted for in …

https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-data

Mandatory Service Credit Purchase Payments – Enhanced Reporting

… Service credit purchase (SCP) payments for mandatory member … purchases of ERS service on or after July 1, 1989, and PFRS service on or after October 1, 2013, are covered … receive a notification letting you know that their service credit purchase (SCP) deduction has changed. The notification …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-payments

Town of Stanford – Financial Condition (2013M-225)

… The Town’s general fund appropriations for the 2013 fiscal year totaled $1.2 million. Key Findings The Town’s budgets … significantly. At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than double the ensuing year’s appropriations. Further, at the end of fiscal year …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225