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Town of Roseboom - Long-Term Planning (2018M-115)
… Objective Determine whether the Board effectively planned for future needs. Key Findings Town officials have no long-term plans for funding equipment and infrastructure needs. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Highland Central School District – Financial Condition (2013M-358)
… in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is governed by … in a deficit fund balance in the school lunch fund and a decline in the general fund balance. District relied on … balanced budgets that are based on reasonable revenue and expenditure estimates. Adopt a formal budget process …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… year totaled approximately $38 million. Key Findings Fund balance has consistently been used for operations and … Closely monitor the level of unrestricted fund balance, reduce reliance on fund balance as a financing source and develop revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsLiberty Central School District – Budget Review (B4-14-6)
… deficit obligations are outstanding. Key Findings Based on the results of our review, except for certain matters … the fund. However, the food service fund continues to rely on a transfer from the general fund to balance the budget and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Letchworth Central School District – Financial Management (2013M-332)
… of fund balance in the annual budget. Review reserves and transfer excess balances in compliance with statutory … a plan for the use of the excess amounts in reserve funds in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Campbell-Savona Central School District – Financial Condition (2015M-42)
… Towns of Addison, Bath, Bradford, Cameron, Campbell, Erwin and Thurston and the Village of Savona. The District, which is governed by … 890 students. Budgeted general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Key Findings The Board did not adopt budgets based on historical or known trends. As of June 30 2015, the … actual needs and include realistic estimates based on historical trends or other identified analysis. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andWoodbourne Fire District – Board Oversight (2023M-98)
… ability to make informed financial decisions and levied taxes that were more than necessary to fund operations. The … corrective action. Appendix B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Town of Genesee Falls – Fiscal Stress (2013M-146)
… sound financial condition. The Town’s general and highway funds’ budgeted appropriations for the 2013 fiscal … $165,824 and $312,972, respectively. Key Findings The highway fund’s financial condition has diminished in recent … at January 1, 2011 to a deficit of $38,059 at December 31, 2012. The general fund currently had a positive fund …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Town of Milford – Financial Condition (2013M-355)
… 1, 2012 through August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the District’s long-term financial and capital needs, … the tax levy more than $7.5 million (80 percent) for 2020 through 2024. We also determined that: The …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… or monitored. The Board has not reduced excessive fund balance; adopted a comprehensive multiyear financial or capital plan, or an adequate fund balance policy; or developed policies and procedures to … estimates of revenues, expenditures and the amount of fund balance to be used to fund operations. Revise the Town's …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137City of Lockport -- Budget Review (B18-1-10)
… appear reasonable. The City did not appropriate any fund balance as a financing source in the 2019 general, water, sewer, or refuse fund budgets and unrestricted fund balance in the general, water, sewer and refuse funds were … City officials should assess whether the unrestricted fund balance is sufficient for their particular situation …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10State Comptroller DiNapoli Releases School Audits
… School District – Information Technology (IT) Assets and Network Access (Herkimer County) District officials did not … inventory records or establish adequate IT controls over network user accounts. Nine of 31 devices (laptops, desktops … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Merrick Union Free School … District – Financial Management (Nassau County) The board and district officials did not properly manage fund balance and reserves. Although the board and district officials …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… properly. Check your DOL Employer Account Balance and then calculate the balance yourself: Take the account balance …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsYork Central School District – Financial Management (2022M-96)
Determine whether the York Central School District (District) Board of Education (Board) and District officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/yorks-central-school-district-2022-96.pdfTaconic Hills Central School District – Financial Management (2019M-155)
Determine whether the Board and District officials adopted realistic budgets to maintain fund balance within the statutory required limit.
https://www.osc.ny.gov/files/local-government/audits/pdf/taconic-hills-2019-155.pdfVillage of Palmyra - Financial Management (2019M-94)
Determine whether the Board adopted realistic budgets and effectively managed fund balance based on accurate financial records and reports.
https://www.osc.ny.gov/files/local-government/audits/pdf/palmyra-2019-94.pdfTown of Freedom – Financial Management (2021M-191)
Determine whether the Town of Freedom (Town) Board (Board) adopted realistic budgets and maintained reasonable levels of fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/freedom-2021-191.pdf