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St. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Marathon Central School District – Fund Balances (2017M-280)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials ensured fund balances and reserves were reasonable for the period July 1, 2016 through June 30, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Silver Creek Central School District – Financial Condition (2015M-321)
… officials annually appropriated fund balance to reduce the tax levy, but funds were not used as budgeted because … of the 2015-16 budgeted appropriations, exceeding the statutory limit by more than $1.7 million. The District … than needed. Maintain unrestricted fund balance within the statutory limit. Ensure that reserve fund balances are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Campbell-Savona Central School District – Budget Review (B2-16-6)
… in the District’s tentative budget for the 2016-17 fiscal year are reasonable. Background The Campbell-Savona … debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. … fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Penfield Central School District – Financial Management (2015M-162)
… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 7, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $89.2 million. … on historical trends or other identified analysis. Review all reserves and determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Cortland Enlarged City School District - Budget Review (B4-15-12)
… The Cortland Enlarged City School District, located in Cortland County, has a tentative budget for fiscal year … the reserve. After the District’s planned use of $500,000 in fund balance, the remaining unassigned fund balance is … as recurring financing sources and consider reduction in appropriations or increasing other sources of revenue. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Royalton-Hartland Central School District – Financial Condition (2015M-275)
… Develop a written policy indicating how much money will be reserved, how each reserve will be funded and when the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… were overestimated by $31.1 million (10.4 percent) from 2012-13 through 2014-15. Because the Board overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Town of Cobleskill – Budgeting (2023M-138)
… [read complete report – pdf] Audit Objective Determine … (90 percent) in the TOV highway fund. As a result, much of the $424,000 of fund balance that the Board planned …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Fallsburg Central School District – Financial Condition (2014M-33)
… Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in Ulster County. The District is governed by an elected … Key Recommendations Appropriate only the amount of surplus funds from one year that will actually be needed in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Town of Barton – Financial Planning (2015M-52)
… of Audit The purpose of our audit was to assess the Board’s financial planning practices for the period January 1, 2013 … historical trends. The Board did not properly plan for the future by establishing adequate budgets and setting long-term plans. The Board also did not establish a level of acceptable …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Huron – Financial Management (2014M-367)
… estimates, which resulted in the accumulation of surplus funds and higher tax levies than necessary. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367New Suffolk Common School District – Selected Financial Operations (2013M-197)
… July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by the Board of … New Suffolk Common School District Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… 31, 2012. Background The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Town of Charlton – … complete with no material discrepancies. Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… surpluses, which caused the unexpended surplus fund balance to exceed statutory limitations for the past five … For example, at June 30, 2012, the unexpended surplus fund balance exceeded statutory limits by approximately $350,000. … Key Recommendations Develop realistic expenditure and fund balance estimates for the annual budget. Review reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… through our audit period. The Village was dissolved on December 31, 2012 and the Town has taken over the services … appropriations are available before funds are expended. Do not permit any fund or appropriation account to be …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Greenwich – Justice Court Operations (2014M-023)
… 31, 2013. Background The Village of Greenwich is located in Washington County and has a population of approximately … control. The Justice did not deposit all collections in a timely manner, as required by law. The Justice did not … monthly bank reconciliations and accountability analyses in a timely manner. The Justice should maintain adequate cash …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023State Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Town of Reading – Financial Management (2013M-217)
… the Town’s financial condition and budgeting practices for the period January 1, 2010 through August 31, 2013. … to be maintained. Additionally, the Board has no policy for developing accurate budget estimates. Because the Board … in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town comingled …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217