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Lewiston-Porter Central School District – Financial Condition (2014M-202)
… The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The … Findings The Board used fund balance as a financing source in the annual general fund budgets until it was nearly … Reduce reliance on fund balance as a financing source in the annual budget. Closely monitor actual operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Gowanda Central School District – Financial Management (2016M-368)
… Background The Gowanda Central School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, … appropriated fund balance to finance operations, resulting in unrestricted fund balance in excess of the statutory limit. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Town of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether the Town Board effectively monitored the … (TOV) Highway fund balance decreased by 59 percent to $87,500, or 13 percent of expenditures. The Town … timely AUD each year, file it with OSC and provide a copy to the Clerk and Board members. The Board should annually …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… To: County, City, Town and Village Chief Fiscal Officers, School District and BOCES Business Officials An expendable … regular programs, that is, to benefit your municipality or school district (for example library or cemetery trusts), … July 1, 2001: Trusts that benefit your municipality or school district: Expendable Trust Fund TE changes to …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsDiNapoli: Drastic State Revenue Shortfall in April
… Thomas P. DiNapoli, significant revenue declines occurred for New York in April as a result of the COVID-19 pandemic … of the state income tax filing deadline. All governmental funds monthly tax receipts totaled $3.7 billion, falling $7.9 … estimates for comparison, and is on a State Operating Funds basis (which differs slightly from the all funds figure …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-drastic-state-revenue-shortfall-aprilState Comptroller DiNapoli Releases Municipal Audits
… and adopt comprehensive, written, multiyear financial and capital plans or fund balance and reserve policies. County of … due to cost and environmental factors. City of Fulton – Capital Projects (Oswego County) Officials were unable to … position of individual projects or determine the correct capital project fund balance because the chamberlain did not …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-96-10DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… The expiration of one-time federal pandemic aid, combined with state aid that has not kept pace with inflation and slower growth in local revenue may push some local governments closer to …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsComptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … totaling $845,215 were not audited and approved prior to payment. Auditors also found credit card claims, paid by … accounts were invoiced in a timely manner. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and highway funds exceeded the maximum allowable limit per the town’s policy ranging from $464,000 to $709,000 in … Union Free School District Thirteen – Disbursements (Nassau County) The board and treasurer did not appropriately … Union Free School District – Information Technology (IT) (Nassau County) District officials did not monitor users’ …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School District Audits
… claims audit results directly to the board. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1Marathon Central School District – Fund Balances (2017M-280)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Central School District serves seven towns in Cortland County, two towns in Broome County and one town in Tioga …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Monroe County - Financial Condition (2018M-179)
… for several years. Its combined funds’ 1 available fund balance as of December 31, 2017 totaled only $1.9 million or … in 2017. The County does not have sufficient general fund balance to mitigate significant revenue shortages or … to ensure the County generates and maintains adequate fund balance and cash flow in all funds. Develop a sustainable …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179St. Lawrence County – Financial Condition (2016M-173)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period … one city, 32 towns and 12 villages. The County, which has a population of approximately 112,000, is governed by an … The general fund’s unassigned fund balance declined to a deficit of nearly $2.9 million as of the end of 2014. …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Silver Creek Central School District – Financial Condition (2015M-321)
… The Silver Creek Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of Brant in Erie County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Royalton-Hartland Central School District – Financial Condition (2015M-275)
… The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and the Towns of Ridgeway and Shelby in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Alexandria Central School District – Financial Condition Management (2020M-109)
… District did not need to use most of the appropriated fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory … past three fiscal years. As of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of the next year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mTown of Huron – Financial Management (2014M-367)
… capital needs. This plan should be monitored and updated on an on-going basis. Adopt policies and procedures to govern …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Campbell-Savona Central School District – Budget Review (B2-16-6)
… reasonable. The District consistently appropriates fund balance that is not needed to fund operations. The unemployment reserve is overfunded. The reserve has a balance of $116,081, which is almost 25 times the average … Consider decreasing real property taxes by using fund balance and reserve funds to finance operations as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Cortland 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-b4-15-12