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Garrison Union Free School District – Financial Condition (2016M-108)
… budgets from 2010-11 through 2014-15. Unrestricted fund balance averaged almost 30 percent during the same period, … Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and reduce the amount of fund balance in a manner than benefits District residents. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Elba Central School District – Financial Condition (2013M-240)
… financial activities for the period July 1, 2011, to July 30, 2013. Background The Elba Central School District is … in each of the past five years. For example, as of June 30, 2013, unexpended surplus funds exceeded statutory limits … operating surpluses to fund six reserves that, as of June 30, 2013, totaled $2.1 million. Four of the six reserves …
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)
… 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-238Town of Pleasant Valley – Financial Management (2024M-158)
… developed realistic budgets and properly managed reserve funds. Key Findings The Board did not develop realistic … expenditures were overestimated in the general and highway funds generating operating surpluses totaling $5.1 million … $4.5 million and $2.4 million in the general and highway funds, respectively, as of December 31, 2023.The Board did …
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
… balanced and have used $1.5 million in appropriated fund balance to fund operations. Because of the district’s ongoing reliance on fund balance to finance expenditures, the total fund balance has declined from about $2.5 million at the beginning …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsState 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-1Opinion 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 Agencies Bulletin No. 2068
… Unit Hazardous Duty Pay payment for employees who have at least one year of service credit in either BU61 or … 1 year of cumulative service in either bargaining unit, have a Payroll Status of Active, Leave With Pay or Leave of … the automatic negative retroactive adjustment may not have been processed because the overpayment was either not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2068-new-security-supervisors-hazardous-duty-pay-eligible-employeesCUNY 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-researchState 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-2State 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-auditsFranklin County – Fiscal Stress (2013M-252)
… to June 30, 2013. Background Franklin County is located in northeastern New York State and has a population of … to pay its bills and other obligations when due, resulting in the County issuing short-term debt in the form of a tax anticipation note for $4 million on May 31, …
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)
… to December 11, 2012. Background The Fairport Central School District is located in the Town of Perinton, in Monroe … appropriate transparency through the budget process with public disclosure. Review all reserves and determine if the …
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)
… in fund balance that was not needed to fund the budgets, and transferred approximately $1.1 million to the District’s … 2012-13, levied more real property taxes than necessary and retained large amounts of taxpayer dollars without full … the allowed legal limits. Develop comprehensive policies and procedures related to the establishment and use of …
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)
… thus negating any benefit the appropriation of fund balance would have in reducing fund balance or the property tax levy. District officials used … realistic estimates of appropriations and the use of fund balance in the annual budget. Develop a plan for the use of …
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)
… budgeting practices or the level of unexpended surplus funds to maintain. Although the Board has been provided with … $3.73 million in fund balance for the general and sewer funds, over $2.9 million of this amount was not used. … the Village has accumulated excessive unexpended surplus funds amounting to $833,139 and $522,373 in the general and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134State Comptroller DiNapoli Releases Municipal Audits
… during the budget process. The village’s overall fund balance decreased by $642,000 (63 percent) from 2014-15 to … In addition, village officials did not develop a fund balance policy, multiyear financial plan or capital plan. … addition, officials also appropriated $3.6 million of fund balance during this period that was not needed to fund …
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 the … did not obtain quotes for 20 purchases totaling $150,293 out of 30 reviewed. Newfane Central School District – … adequate 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/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Board adopted realistic budgets and properly managed fund balance and reserves and if District officials properly … as of June 30, 2015. The District’s unrestricted fund balance has been in excess of the limits established by New … for expenditures to finance operations. Ensure the balance retained in the District’s retirement contribution …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraWainscott Common School District – Financial Condition (2013M-268)
… unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268