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Town of Humphrey – Financial Management (2013M-116)
Town of Humphrey Financial Management 2013M116
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Canastota Central School District - Financial Condition Management (2019M-174)
… Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in … 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-2019mMineola Union Free School District – Financial Condition Management (2021M-44)
… fund appropriations were consistently overestimated from 2016-17 through 2019-20 by a total of $20.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mLancaster Central School District – Financial Management (2022M-37)
… Audit Objective Determine whether the Lancaster Central School District (District) Board of Education (Board) and … raised in the District’s response. 1 Lancaster Central School District – Financial Condition (2016M-101) … Determine whether the Lancaster Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Minerva Central School District – Financial Condition Management (2020M-60)
… District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through 2018-19 and … fund balance ranged between 18.5 and 31.1 percent of ensuing years’ appropriations, exceeding the 4 percent … the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Town of Yorkshire – Financial Management (2021M-109)
… realistic budgets, maintained reasonable levels of fund balance and properly planned for equipment replacement. Key … realistic budgets, maintain reasonable levels of fund balance or properly plan for equipment replacement. The … underestimated revenues. As a result, unrestricted fund balance in the four major operating funds increased by …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109State Comptroller DiNapoli Releases School Audits
… a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] . Avon … officials transferred money to the district’s reserves at the end of each year, which resulted in four reserves … purchased approximately 3,800 more gallons of fuel, valued at approximately $7,300, than it should have. Windsor Central …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2DiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… to 7.9%. As a result, employer tax payments grew between 26% and 160% in 2021. Until the balance in the state account …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentState Comptroller DiNapoli Releases School Audits
… to interviews with district personnel and inspection of certain documents related to the issues identified in the … has made minimal progress implementing corrective action. Of the eight audit recommendations, six recommendations were … to interviews with district personnel and inspection of certain documents related to the issues identified in the …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Corporation – Fund Balance (Nassau County) The board did not effectively manage fund balance. The board also did not … doing so. In addition, the unrestricted fund balance grew to $2.4 million as of Dec. 31, 2020. Allowing $2.4 million to … debt has grown 9.4% and the city’s debt service payments have risen 13.2%. The city will need $80.6 million to service …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0North Greenbush Common School District – Budgeting (2016M-112)
North Greenbush Common School District Budgeting 2016M112
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… July 1, 2012 through May 5, 2016. Background The Canisteo-Greenwood Central School District is located in the Town of … in Allegany County and the Towns of Bath, Canisteo, Greenwood, Hartsville, Hornellsville, Howard, Jasper, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Town of Forestport – Financial Management (2013M-184)
… balance available for appropriation. Use the unexpended surplus fund balance in the general fund in a manner that … balance policy governing the level of unexpended surplus funds to be maintained in the Town’s operating funds. Ensure that interfund loans between funds with different tax bases are paid with interest to the respective funds. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Fund Financial Data – 2023 Financial Condition Report
… fund balance is the amount of funds available at the end of the fiscal year. The operating result is the amount … Fund Balance (GAAP Basis) Increases From Prior Year At the end of State Fiscal Year (SFY) 2022-23, the General Fund …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataMcGraw Central School District – Fund Balances (2017M-248)
… fund balance and reserve fund levels were reasonable for the period July 1, 2015 through June 30, 2017. Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The … in a manner that benefits District residents. Review all reserves to determine whether balances are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Alexandria Central School District – Financial Condition (2016M-5)
… located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and the Town of Hammond in St. Lawrence County. The District, which operates one school …
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-288Connetquot Central School District – Financial Condition (2015M-98)
… The Connetquot Central School District is located in the Town of Islip, Suffolk County. The District, which is … balance that was not needed to finance operations, which, in effect, exceeded the statutory limit on unassigned fund … Ensure that the amount of unassigned fund balance is in compliance with statutory limits and develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98New York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The … 570 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Town of Deerpark – Budget Review (B6-15-23)
… reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23