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East Quogue Union Free School District - Claims Auditing (2019M-78)

Determine whether claims were adequately supported and properly audited before payment

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78

Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)

… (THLDC) Board of Directors (Board) effectively managed fund balance. Key Findings The Board did not effectively manage fund balance. The Board did not develop or adopt a fund balance policy that addresses what level of fund balance … THLDC Board of Directors Board effectively managed fund balance …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balance

Margaretville Central School District – Financial Management (2020M-46)

… appropriations and appropriated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46

Berkshire Fire District - District Operations (2020M-40)

… and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive fixed asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. District officials generally agreed with … B includes our comment on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40

Village of Corinth – Investment Program (2023M-146)

… of Corinth (Village) officials developed and managed a comprehensive investment program. Key Findings Village … the 12-month audit period, the Village earned $1,516 from money on deposit in the Village’s two checking accounts, which had an average monthly available balance of $4.8 million. Had officials …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146

Springs Union Free School District - Payroll (2018M-222)

… Springs Union Free School District Payroll 2018M222 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222

County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)

… The County of Oswego Industrial Development Agency is an independent public benefit corporation created to … which was created in 1973 by the State Legislature, is governed by a seven-member Board which is appointed by the Oswego County Legislature. As of May 31, …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loan

Bolton Central School District - Fund Balance Management (2018M-249)

… and the amount of fund balance that will be used to fund operations based on historical trends or other … relevant information. Reduce unrestricted fund balance to within the statutory limit and use surplus funds in a manner more beneficial to taxpayers. Review and reduce reserve balances to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249

McLean Fire Department - Financial Operations (2018M-40)

… forms to document and certify revenue collected and tickets or duplicate receipts to track revenue. Ensure the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40

Allegany-Limestone Central School District - Financial Management (2018M-129)

… (8 percent annual average) over a three-year period. As of June 30, 2017, unrestricted fund balance totaled more than $2.2 million and was 10 percent of the 2017- 18 budgeted appropriations, exceeding the … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Reduce …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129

Town of Manchester - Board Oversight and Information Technology (2018M-39)

… Determine whether the Board: Provided adequate oversight of the Town’s budgeting and financial operations to ensure … Key Findings The Board’s continual appropriation of nonexistent fund balance has weakened the financial condition of the town-wide (TW) general fund and central water …

https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39

DiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year

… income tax collections, fueled by continued income growth in 2025,” DiNapoli said. “But the federal government shutdown and other policy shifts in Washington could weigh heavily on New York’s economy and … billion, nearly $4.6 billion higher than the same period in SFY 2024-25, reflecting, in part, strong collections in …

https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-year

XIII.8.A Moving Expense Reimbursements – XIII. Employee Expense Reimbursement

… reimbursements, see Payroll Bulletin No. 1698 . Guide to Financial Operations REV. 02/19/2019 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8a-moving-expense-reimbursements

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-audits

Mount Sinai Union Free School District - Financial Condition Management (2018M-34)

… Mount Sinai Union Free School District Financial Condition Management 2018M34 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-management

East Moriches Union Free School District – Claims Processing (2016M-273)

… The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273

XVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations

… Appropriations/Segregations can NOT lapse with a negative balance (where expenditures have exceeded the budget … amount). It is the agency’s responsibility to correct any negative balance. All negative balances on appropriations and segregations due to … AppropriationsSegregations can NOT lapse with a negative balance where expenditures have exceeded the budget …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgets

Schroon Lake Fire District – Cash Disbursements (2017M-9)

… controls over the District’s disbursements process for the period January 1, 2015 through October 31, 2016. … the State, distinct and separate from the Town of Schroon, in Essex County. The District is governed by an elected … accurately, supported by adequate documentation and for appropriate purposes. Ensure no claims against the …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9