Search
Town of Oxford – Financial Condition (2024M-135)
… accumulated over time. The Board is responsible for managing and controlling the Town’s financial affairs, … chief fiscal officer and budget officer. He is responsible for providing the Board with financial reports. The Town’s … AFRs in a timely manner, which OSC would have analyzed for possible fiscal stress. Using our recalculated results of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135DiNapoli: Nourish NY Needs Better Oversight to Connect More Food Banks and In-State Farms to Funding
… foods commonly produced in New York, such as honey, maple syrup, and whole milk. DOH’s decision to combine funds …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nourish-ny-needs-better-oversight-connect-more-food-banks-and-state-farms-fundingCity of Little Falls – Financial Condition (2021M-54)
… - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and officials … Determine whether the City of Little Falls City Common Council Council and officials …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Montauk Union Free School District – Financial Condition (2016M-168)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2015. Background The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The … plans. The District has not developed long-term financial and capital plans. Key Recommendations Use surplus funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Massena Central School District – Financial Condition (2016M-21)
… Key Findings The District’s year-end unrestricted fund balance has exceeded the statutory limit for the past three … Ensure that the amount of the District’s unrestricted fund balance is in compliance with the statutory limits. Review … in the tax certiorari reserve to the unrestricted fund balance of the general fund. Formally develop multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Town of Gorham – Budgeting (2023M-181)
… Determine whether the Town of Gorham (Town) Board (Board) adopted realistic budgets. Key Findings The Board did not … Determine whether the Town of Gorham Town Board Board adopted realistic budgets …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Key Findings District officials reported unrestricted fund balance to be within the statutory limit but it was actually … officials appropriated approximately $2.2 million of fund balance on average to help finance the budget each year, none … reserve. Key Recommendations Maintain unrestricted fund balance within the statutory limit. Develop realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andBellmore-Merrick Central High School District – Financial Condition (2016M-341)
… years, most of the $17.4 million of appropriated fund balance was not used. When adding back unused appropriated fund balance, the District’s unrestricted funds averaged almost 8 … and discontinue the practice of appropriating fund balance and reserve funds that are not needed and not used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mBatavia City School District – Financial Condition (2016M-160)
… million. Key Findings While the Board appropriated fund balance in the annual budgets to help finance operations, … not expended as budgeted. The District’s unrestricted fund balance was in excess of the statutory limit. The District … realistic estimates of appropriations and the use of fund balance and reserves in the annual budget. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Addison Central School District – Financial Condition (2016M-30)
… is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, Rathbone, Thurston, Troupsburg, Tuscarora and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Tupper Lake Central School District – Financial Condition (2014M-151)
… through April 30, 2014. Background The Tupper Lake Central School District is located in the Town of Tupper Lake in … unanticipated expenditures and/or revenue shortfalls. The school food service fund was not self-sufficient and required … costs and increase revenues for the general fund and the school food service fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… of expenditures resulted in the District not using fund balance that was appropriated. This allowed District … that result in appropriating unexpended surplus fund balance that will not be used to sustain District operations. Review the District’s fund balance and develop a plan to reduce the balance to an …
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)
… and administrative rights, backups, adjustments, audit trail reports, restricting personal use and connecting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… million. Key Findings The Board appropriated more fund balance in the general fund than was actually available to … records. Key Recommendations Review estimates of fund balance at year-end and not budget to appropriate fund balance to finance annual operations in excess of the planned …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Town of Lisbon – Financial Condition (2012M-202)
… 1, 2010, through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population … Town of Lisbon Financial Condition 2012M202 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202City of Yonkers - Budget Review (B19-6-5)
… which has a budget gap of at least $17.6 million for pending additional State funding that is not supported. The …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5State Comptroller DiNapoli Releases Municipal & School Audits
… 148, worth $220,708, were not recorded on the district’s original asset list and 18 assets worth $25,022 did not have … disposed assets were not removed from the district’s original asset list. Also, officials could not determine … of $1.4 million (14%) and planned to use fund balance to cover operating deficits when the district realized operating …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Village of Waverly – Financial Condition (2014M-137)
… our audit was to examine the Village’s budgeting practices and financial condition for the period June 1, 2012 through January 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. The …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Opinion 2005-6
… Programs (authority of town to provide a program on the prevention of teen “bullying”) POLICE AND POLICE PROTECTION -- Crime Prevention (authority of town to provide a program on the prevention of teen “bullying”) TOWNS -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6State Contract and Payment Actions in October
… Recovery Centers Inc. and $2.6 million with Mercy Medical Center. Council on the Arts $1 million with the Corning … $1.2 million with Upstate Orthopedic LLP for clinical imaging services. New York State Thruway Authority $274 … program awards to attract and grow optics, photonics and imaging companies in the Finger Lakes region. $4 million …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-october