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Monticello Central School District – Budgeting (2014M-97)
… unnecessary burden on taxpayers. Unexpended surplus fund balance exceeds the statutory maximum and continues to grow. … necessary. Reduce the amount of unexpended surplus fund balance in a manner that benefits District taxpayers and … balances and transfer excess funds to unrestricted fund balance or other reserves in compliance with statutes. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Warsaw Central School District – Financial Management (2016M-278)
… District officials annually appropriated portions of fund balance toward the subsequent year’s budget that were not … estimates of appropriations and appropriated fund balance and reserves. Review all reserves at least annually … excess funds should be transferred to unrestricted fund balance (where allowed by law) or to other reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Town of Butler – Financial Management (2024M-119)
… officials maintained an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, … financial plan, reserve policy or an effective fund balance policy. As a result, the Board’s ability to properly manage the Town’s fund balance was impaired. The audit also identified a $250,000 …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Dayton – Audit Follow-Up (2019M-221-F)
… recommendations in the audit report Town of Dayton – Fund Balance Management (2019M-221) released in January 2020. The … determined that the Board did not properly manage fund balance, as the town-wide (TW) general fund and TW highway …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fComptroller DiNapoli Releases School District Audits
… officials circumvented the statutory limit on surplus fund balance by making more than $12 million in unbudgeted … and not did not use $5.3 million in appropriated fund balance as a funding source. The board also increased real … to the unplanned operating surpluses, appropriated fund balance totaling $3,670,000 was not used. Massena Central …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0City of Troy – Budget Review (B20-5-11)
… project the general fund having an unassigned fund balance of approximately $3 million at the end of 2020 or the same amount as the recorded unassigned fund balance at the end of 2019. However, the 2019 amount of unassigned fund balance has not been verified. The proposed refuse fund …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11CUNY Bulletin No. CU-622
… Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 580 CUNY Medicare Deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-622-cuny-june-2018-uniform-allowance-paymentCUNY Bulletin No. CU-648
… Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 580 CUNY Medicare Deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-648-cuny-june-2019-uniform-allowance-paymentCUNY Bulletin No. CU-591
… Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 580 CUNY Medicare Deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-591-cuny-june-2017-uniform-allowance-paymentCUNY Bulletin No. CU-398
… Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 582 CUNY SS/Med Deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-398-retroactive-rate-increases-maintenance-workers-cunyState Police Bulletin No. SP-106
… 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 500 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-106-new-york-state-police-shift-change-half-time-paymentOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… and Development: Administration of the Article 8-A Loan Program (2013-N-4) Division of Housing and Community …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingManual Reporting – Enhanced Reporting
… an employee’s days worked, member contributions and any loan payments or service credit payments for the payroll …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingCUNY Bulletin No. CU-689
… Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 580 CUNY Medicare Deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-689-cuny-retroactive-pay-rate-increases-oiler-stationaryDiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… treatment, and other projects, with interest and loan repayments used to finance additional projects. Between …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterCity of Glen Cove -- Budget Review (B17-7-12)
… Department, and intend to use appropriated general fund balance to cover these costs. For 2017, the City projects an … in the water fund that will decrease the unassigned fund balance deficit to $141,641. For 2017, the City projects an … and recreation fund that will decrease the unassigned fund balance deficit to $369,649. City officials did not fully …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Village of Clyde – Financial Management and Board Oversight (2013M-96)
… of expenditures, and the Village has excessive fund balance in the general fund. The Board has not adopted an … including establishing the appropriate level of fund balance to be retained at year end. Develop long-term … estimates of anticipated expenditures, and amounts of fund balance to be appropriated and used in the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96City of Newburgh – Budget Review (B6-13-21)
… City planned for the 2013 shortfalls by appropriating fund balance. The 2014 budget does not have any fund balance appropriated for any shortfalls. The City’s 2014 budget includes an appropriation of $561,000 of fund balance, which is a non-recurring funding source. Because …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Town of Ontario – Board Oversight and Information Technology (2013M-105)
… for revenues and expenditures, and the amount of fund balance that would be available and used to balance the budget. These inaccurate budgets led to the … and water funds and, conversely, dangerously low fund balance in the sewer district fund. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… condition. The general fund’s total unreserved fund balance has declined by $25 million, from $14.7 million at … The Town-outside-village’s (TOV) total unreserved fund balance decreased from a surplus of $2.5 million at the end … The Solid Waste Disposal District’s (SWDD) unreserved fund balance went from a $2.6 million surplus at the beginning of …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54