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Elba Central School District – Financial Condition (2013M-240)
… July 30, 2013. Background The Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a Board of Education, which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Newfield Central School District – Financial Condition (2013M-238)
… their budgets and actual results never necessitated the full use of the surplus funds. Instead, the amount of surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Town of Pleasant Valley – Financial Management (2024M-158)
… to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in … funds will be used. As a result, there was no rationale for accumulating significant fund balances. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … in appropriated fund balance to fund operations. Because of the district’s ongoing reliance on fund balance to finance … has not adopted a multiyear financial plan or a plan to address the declining fund balance. Northern Adirondack …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… Aid and Incentives for Municipalities (AIM) funding and Video Lottery Terminal (VLT) aid throughout 2021 and develop …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 92-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss … loss and liability claims) SCHOOL DISTRICTS -- Reserve Fund (no authority to transfer from insurance reserve to …
https://www.osc.ny.gov/legal-opinions/opinion-92-11State Comptroller DiNapoli Releases Municipal Audits
… a certain capital project and was not fully transparent on the anticipated project costs. As a result, original …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-575
… not processed automatically. Affected Employees Employees in hourly positions who meet the eligibility criteria … should utilize Locked Query #49 to identify a complete list of regular earnings and retroactive adjustments if there … should utilize Locked Query #49 to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-575-minimum-wage-increase-hourly-employees-classified-staffOpinion 2010-3
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION DISTRICTS: Fire Protection … expenses for its debt incurred to finance a firehouse used in connection with providing the fire protection service … the contract is one of the expenses that may be considered in the course of negotiating the "definite sum" payable by …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3CUNY Bulletin No. CU-207
… crediting retirement service. Work may be performed in any facility, but must be paid from the college where the … This Earnings Code will allow for earnings to be paid in a single or multiple payments. Agency Actions The agency … Code: CGR Effective Date: The first day of the pay period in which the payments will commence using the attached Summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-207-grant-payments-summer-researchState Comptroller DiNapoli Releases Municipal Audits
… services. Officials paid the 12 providers $388,628. In addition, required verbal or written quotes were not … identify conflicts of interest were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not … or correctly allocated to affected taxing jurisdictions. In fact, 52 of 115 payments were late and late fees totaling …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … (Genesee County) The board appropriated fund balance in the annual budgets to help finance operations, but these …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsFranklin County – Fiscal Stress (2013M-252)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … in northeastern New York State and has a population of approximately 51,600. The County is governed by the County …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… condition and capital improvement project expenditures for the period July 1, 2009, to December 11, 2012. Background … generated $15.8 million in net operating surpluses. As a result of these operating surpluses, the accumulated fund … which has gone unused for the last four years. As a result, the District’s general fund’s fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalGermantown Central School District – Financial Management (2013M-230)
… million for the period, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of each … District officials appropriated $3.2 million in fund balance that was not needed to fund the budgets, and … District officials have exceeded the 4 percent fund balance limit by an average of approximately $1.1 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, … with statutory requirements. … Cleveland Hill Union Free School District Financial Condition 2013M272 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Village of Spencerport – Financial Management (2013M-134)
… estimates of revenues, expenditures and the amount of fund balance to be used to fund operations. The Board consistently … although the Board appropriated $3.73 million in fund balance for the general and sewer funds, over $2.9 million of … to govern budgeting practices and the level of fund balance to be maintained for each fund. Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134State Comptroller DiNapoli Releases Municipal Audits
… balance decreased by $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds had operating … of fund balance during this period that was not needed to fund operations. The board has not adopted a fund balance … policy or multiyear financial and capital plans. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Purpose of Audit The purpose of our audit was to determine if the Board adopted realistic budgets and … York State Real Property Tax Law, ranging from 6.9 percent to 8.3 percent of the ensuing year’s appropriations. … press-numbered receipts or sales reports were not remitted to the central treasurer and adequate profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extra