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Ossining Union Free School District – Financial Management (2017M-176)
… of our audit was to determine whether the Board and District officials adopted reasonable budgets and adequately managed the District’s financial condition for the period July 1, 2015 through June 8, 2017. Background The Ossining Union Free School District is located in the Village of Ossining, in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Depew Union Free School District – Financial Condition (2016M-229)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the adopted budgets and allowed unrestricted fund balance to exceed the statutory limit. Key Recommendation Develop … in compliance with the statutory limit and develop a plan to use excess funds in a manner that benefits residents. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… lines continued to be overestimated. Unrestricted fund balance ranged between 5.9 and 9.8 percent of ensuing years’ … Discontinue the practice of reducing unrestricted fund balance by making un-budgeted year-end interfund transfers. … of appropriations. Adopt a written plan to use excess fund balance to benefit District taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementVillage of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… From 2016-17 through 2018-19, budgeted appropriations in the general, water and sewer funds exceeded actual … Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Herkimer Central School District – Financial Condition (2016M-68)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Herkimer Central School District is located in the Village of Herkimer in Herkimer County. The District, which has … students, is governed by an elected seven-member Board of Education. The operating budget for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Opinion 92-11
… of $33,000 or 5% of the total budget for the fiscal year. With certain exceptions, the municipal corporation may make …
https://www.osc.ny.gov/legal-opinions/opinion-92-11State Comptroller DiNapoli Releases Municipal Audits
… on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1CUNY Bulletin No. CU-207
… required information. If the employee is separated from State service in the full-time record and it is determined …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-207-grant-payments-summer-researchEldred Central School District - Financial Condition (2018M-138)
… Key Findings The Board relied on unrestricted fund balance to fund recurring expenditures. As of June 30, 2017, the District’s unrestricted fund balance … the general fund over $100,000 that it may not be able to pay back. Key Recommendations Establish a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Village of Walden – Financial Condition (2017M-255)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village officials … and its general fund balance decreased from $859,588 to $379,387 from 2013 to 2017. The sewer fund has not repaid the general fund …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Lyme Central School District – Financial Condition (2016M-383)
Lyme Central School District Financial Condition 2016M383
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Walton Central School District – Financial Condition (2014M-118)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Village of Potsdam – Financial Condition (2017M-61)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the Village’s financial condition for the period June 1, 2015 through … fund balances, and the general fund’s unrestricted fund balance was relatively low, at approximately 4.5 percent of …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Town of Colchester – Financial Condition (2016M-376)
… Key Findings The Board does not have a written fund balance policy that addresses reasonable levels of fund balance to be maintained. From 2013 through 2015, the Board … fund. Key Recommendations Adopt a comprehensive fund balance policy that establishes reasonable levels of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Little Falls City School District - Financial Condition Management (2019M-67)
… fiscal years (2015-16 through 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to $1.83 … that benefits the taxpayers and reduces the surplus fund balance. District officials have not developed a … plan. Key Recommendations Reduce the surplus fund balance to within the statutory limit and use the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… revenues were not included. The Board did not adopt a fund balance policy or establish targeted funding levels for its … estimates of revenues and appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. Update the financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26State Comptroller DiNapoli Releases School District Audits
… District officials did not ensure that students received all services in accordance with their individual education …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… general purpose cards. Auditors reviewed 15 credit card payments totaling $32,906 for purchases made using these …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… services or professional services or ensure no conflicts of interest existed. Auditors found no competition was sought … been contracting with the company for about 10 years. City of Glen Cove Industrial Development Agency – Project Approval … statements that are meant to help identify conflicts of interest were not filed. Payments in lieu of taxes …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Newfield Central School District – Financial Condition (2013M-238)
… audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $17.6 million. Key Findings … were more than $1.3 million over the actual obligations for the same period. The adjustment of the overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238