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Town of Oxford – Financial Condition (2024M-135)
… Financial Report (AFR) filings. Understanding the Program A key measure of a town’s financial condition is its level of … structurally balanced, funding shortfalls are created that can lead to further fiscal stress. Officials did not: Have … records of fund balance amounts or complete monthly bank reconciliations by using the Town’s accounting records. …
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)
… plans. The District has not developed long-term financial and capital plans. Key Recommendations Use surplus funds to fund one-time expenditures, fund needed reserves and reduce property taxes. Ensure that the District’s … balance that will not be used to fund operations. Create and adopt a formal plan that defines objectives for each …
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 …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … balance and reserve funds that are not needed and not used to fund District operations. Update the fund balance policy to require compliance with statutory limits. Ensure that …
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)
… for the 2015-16 fiscal year totaled approximately $43 million. Key Findings While the Board appropriated fund …
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)
… operating surplus of $6.4 million. Appropriated fund balance of approximately $570,000 was not needed to finance … potentially unnecessary. The District’s school lunch fund balance exceeded federal regulations. The Board and District … adopting budgets that result in the appropriation of fund balance and reserve funds that will not be used. Review all …
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)
… relied on significant amounts of appropriated fund balance to finance operations. The Board did not adopt a policy establishing the level of unassigned fund balance that should be maintained to prepare for any … for revenues and appropriations. Develop and adopt a fund balance policy establishing the amount of unassigned 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)
Town of Dresden Financial Condition and Town Clerk Operations 2016M369
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)
… fund. Key Findings The Board did not adopt a policy or develop procedures to govern the level of fund balance … The Board had not developed accurate budget estimates or a formal, comprehensive multi-year financial and capital …
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
… cover expenditures for five years. Bayport-Bluepoint Union Free School District – Nonstudent Network User Accounts …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Village of Waverly – Financial Condition (2014M-137)
… structurally balanced general fund budgets, since fund balance was used as a recurring revenue source. Key … Continue to closely monitor the level of fund balance and ensure that budgets are structurally balanced without depleting fund balance …
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