Search
Massena 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-21City of Little Falls – Financial Condition (2021M-54)
… the City of Little Falls (City) Common Council (Council) and officials adopted realistic budgets that were … at the end of 2019, and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for officials to …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Town of Lisbon – Financial Condition (2012M-202)
… The Town of Lisbon is located in St. Lawrence County and has a population of approximately 4,100 residents. The … a Town Board which consists of four elected Board members and an elected Town Supervisor. The Town’s 2011 operating … $15,553 for the water fund, $66,088 for the sewer fund, and $37,879 for the library fund. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Addison Central School District – Financial Condition (2016M-30)
Addison Central School District Financial Condition 2016M30
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 … through April 30, 2014. Background The Tupper Lake Central School District is located in the Town of Tupper Lake in …
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)
… Supervisor in a timely manner and deposit all money in the bank in a timely manner. Conduct a thorough annual audit of …
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)
… 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 capital plan. The Town accumulated excessive fund balance in multiple funds. Key Recommendations Adopt … objectives for funding long-term needs. Update the fund balance policy to include the reasonable amount of fund balance to be maintained for each of the Town funds and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Bellmore-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)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Town of Gorham – Budgeting (2023M-181)
… Use historical trends and/or other known factors to develop and adopt annual budgets that contain more … revenue and expenditure estimates. Develop a plan to reduce the amounts of excessive unrestricted fund balance … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181State Comptroller DiNapoli Releases School Audits
… insurance costs for more than 27 years. In addition, the employee benefit accrued liability reserve (EBALR) has a …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsValley Central School District – Financial Condition (2014M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Town of Italy – Multiyear Planning (2017M-53)
… The Town of Italy is located in Yates County and has a population of approximately 1,100. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Training
… Lost Time and Sick Leave Presentation Payroll Earnings Day to Day & Duplicates, Soft Warnings and General Comments Presentation Processing Salary Payments Pursuant to Court Orders, Awards and Settlement Agreements This … the Office of Operations Training Resources page for links to the presentations, reference materials and hands-on …
https://www.osc.ny.gov/state-agencies/payroll/trainingState Health Department Should Improve Enforcement of Nursing Home Violations
… DiNapoli’s auditors, looking at the period of Jan. 1, 2012 through Sept. 17, 2015, found that DOH met quality measures … read in the audit. Read the report at http://www.osc.state.ny.us/audits/allaudits/093016/15s26.pdf … The state …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… the risk to individuals inside and outside of the shelter system. “The Department of Social Services must do a better …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthState Agencies Bulletin No. 1001
… Processing OSC will automatically calculate retroactive payments resulting from the retroactive salary increases. For … and update the OVP Goal Balance accordingly. Retroactive Payments for Employees Receiving Military Stipends For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1001-retroactive-april-1-2010-salary-increase-employees-represented-publicVillage of Mexico – Financial Management (2023M-170)
Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/mexico-village-2023-170.pdfTown of Haverstraw - Financial Condition (2019M-52)
Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/haverstraw-52.pdf