Search
Canton Central School District – Financial Condition (2013M-287)
… has been depleted from $1.9 million to just over $730,000 (or 3.1 percent of District appropriations) in 2011-12. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Fishers Fire District – Financial Condition (2021M-128)
… operations. As of December 31, 2020, the unassigned fund balance increased to $1.8 million, which is sufficient to pay … expenditures. The Board also did not adhere to its fund balance policy or adopt budgeting or reserve policies or … financial and capital plans. Adhering to the adopted fund balance policy and adopting and adhering to these policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Purpose of Audit The purpose of our audit was to determine if the Board properly developed budgets, including using fund … The purpose of our audit was to determine if the Board properly developed budgets including using fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… the balances in three reserves were excessive. Despite budgetary surpluses and excess fund balance, the Board … by a collective bargaining agreement (CBA), employment contract or Board resolution and one teacher reviewed and … are paid at rates established by a CBA, employment contract or Board resolution. District officials disagreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollCity of Newburgh – Budget Review (B23-6-9)
… the budget decreases the fund balance that is available to cover unforeseen circumstances. The City has also … balance and appropriated $24,770 of fund balance for the water fund. However, the water fund already has a deficit fund balance of $58,722 and …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9State Comptroller DiNapoli Releases School Audits
… School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school … a negative school lunch fund balance since 2006-07. Over the last three fiscal years, fund balance decreased by … of $2.9 million. However, district officials are unable to find a resolution establishing this reserve, and it is …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsCharlotte Valley Central School District – Financial Condition (2013M-232)
… Board’s adopted budgets also included appropriating fund balance totaling more than $2 million during the 2007-08 to … 2011-12 fiscal years. However, only $420,000 of this fund balance was actually needed due to the operating surpluses in … $1,155,011). This resulted in the unexpended surplus fund balance to be more than the 4 percent statutory limit, at …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Town of Oxford – Financial Condition (2024M-135)
… The Board did not receive complete and accurate financial records and reports or request additional financial information, which hindered its … did not maintain complete and accurate financial records and reports, the Board did not provide appropriate … The Board did not receive complete and accurate financial records and reports or request additional financial …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Village of Waverly – Financial Condition (2014M-137)
… the Village’s budgeting practices and financial condition for the period June 1, 2012 through January 22, 2014. … of approximately 4,400. The Village’s annual budget for the 2014-15 fiscal year totals approximately $4 million. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… appropriated approximately $2.2 million of fund balance on average to help finance the budget each year, none of it …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andMontauk Union Free School District – Financial Condition (2016M-168)
… approximately $1 million. The District’s unassigned fund balance during these years exceeded the statutory limit. … officials appropriated nearly $2.8 million of fund balance in the annual budgets but did not use approximately … property taxes. Ensure that the District’s unassigned fund balance complies with statutory limits. Discontinue the …
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)
Massena Central School District Financial Condition 2016M21
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau … Board of Education appointed from the following elementary school districts: Bellmore Union Free School District (UFSD), North Bellmore UFSD, Merrick UFSD, …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2012 through March 10, 2016. Background …
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)
… Background The Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, … Rathbone, Thurston, Troupsburg, Tuscarora and Woodhull in Steuben County. The District, which operates three schools … general fund appropriations by 9 percent, resulting in a combined operating surplus of $6.4 million. Appropriated …
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)
… July 1, 2011 through April 30, 2014. Background The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and … Tupper Lake Central School District Financial Condition 2014M151 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Town 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-369Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… period July 1, 2011 through June 30, 2013. Background The Floral Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. The District is governed by the … Floral ParkBellerose Union Free School District Financial …
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)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s information … 1, 2016 through March 24, 2017. Background The Town of Geneseo is located in Livingston County and has a population of approximately 10,600. The Town is governed by an elected … Town of Geneseo Information Technology and Multiyear Planning …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84City of Little Falls – Financial Condition (2021M-54)
… complete report - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and … operations and took appropriate actions to maintain the City’s fiscal stability. Key Findings The Council and City officials did not adopt structurally …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54