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Campbell-Savona Central School District – Financial Condition (2015M-42)
… that result in the appropriation of unexpended surplus funds and reserve funds that will not be used. Develop a formal plan indicating …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… result, the School did not have access to the undeposited funds, the Board’s monthly financial reports did not … and the risk of loss, diversion or theft of School funds was increased. Key Recommendations Maintain detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… funds, where additional funding was not needed due to the casino revenues and did not levy the necessary property taxes …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Red Hook Central School District – Financial Management (2016M-105)
… were levied than necessary. The District has four reserve funds which have not been used to fund any payments over the … that benefits District residents such as using surplus funds as a financing source, funding one-time expenditures, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Vestal Central School District – Financial Condition (2014M-08)
… for expenditures and the use of unexpended surplus funds and discontinue the practice of adopting budgets that result in appropriating unexpended surplus funds that will not be used to sustain District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Village of Painted Post – Board Oversight (2017M-92)
… the 2016-17 fiscal year for the general, water and sewer funds totaled approximately $2.5 million. Key Findings The … the monthly Treasurer’s report for the three operating funds. The Board did not perform or provide for annual audits …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Homeowners Association, Inc.
… workshops, literature, seminars and newsletters; and iii) hold monthly public meetings. Key Findings We found …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… a comprehensive policy for establishing and using reserve funds that identifies its intentions for each reserve, … funding levels and the conditions under which reserve funds will be used or replenished. Review existing reserves, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraVillage of Suffern – Budget Review (B8-15-13)
Village of Suffern Budget Review B81513
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Thousand Islands Central School District – Financial Management (2022M-201)
… Adopt budgets that include reasonable estimates for appropriations and appropriated fund balance. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… are part of the State reporting entity (i.e. enterprise funds and public benefit corporations) that may be impacted … concurrently by the primary government, enterprise funds and component units an outreach is undertaken for each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsVillage of Woodridge – Financial Condition (2013M-172)
… and four Trustees. The Village’s annual budget for all funds for the 2012-13 fiscal year was $2,624,362. Key … and increases in the overall level of unexpended surplus funds. The Board has also recently implemented cost saving …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Town of Genesee Falls – Fiscal Stress (2013M-146)
… and $312,972, respectively. Key Findings The highway fund’s financial condition has diminished in recent years … budgets to be over-expended. Specifically, the highway fund experienced unplanned operating deficits in 2011 and … and $71,979, respectively. Consequently, the highway fund balance declined from $83,179 at January 1, 2011 to a …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Town of Berne – Board Oversight (2021M-77)
… 170 claims totaling $166,792 reviewed or audit any credit card charges totaling $8,308 before payment was made, or …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Horseheads Central School District – Financial Condition (2016M-138)
… result in the appropriation of fund balance and reserve funds that will not be used. Reduce the amount of unrestricted fund balance and use the excess funds in a manner that benefits District residents. Use money …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-17214th Annual Emerging Manager & MWBE Conference
… in a Challenging Environment Wednesday, February 10, 2021 About the Conference The Emerging Manager & MWBE … asset management operations. Download the Conference Book (PDF) Watch a Recording of the Conference You're welcome to … State Thomas P. DiNapoli welcomes attendees to the 14th Annual Emerging Manager & MWBE Conference. Speaker Thomas P. …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/14-annual-conferenceComptroller DiNapoli Releases School Audits
… his office completed audits of the Addison Central School District , Cattaraugus-Little Valley Central School …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… personal piggy banks. Assemblyman Scarborough tried to game the system, thinking he could get away with it,” New …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newFormer Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… New York state." District Attorney Brown said, "The public funds provided to Island Child Development Center were … Instead, the defendant chose to divert millions of these funds for his own purposes. While it is disheartening to see … Kurman, that it planned to conduct a routine audit of SEIT funds provided to ICDC. When auditors arrived for the …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intended