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Town of Dayton – Audit Follow-Up (2019M-221-F)
… [read complete report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our … the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and … is the chief financial officer and is responsible for the day-to-day financial operations. Results of Review It …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fTown of Butler – Financial Management (2024M-119)
… maintained an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the … encumbrance for a plow truck that was not recorded in the accounting records or reported on the 2023 Annual …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Comptroller DiNapoli Releases School District Audits
… more than $6.1 million were paid before the claims auditor’s approval and audit. The claims auditor did not sign 70 claims totaling $988,677 to indicate … on surplus fund balance by making more than $12 million in unbudgeted year-end transfers to capital projects and …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0City of Troy – Budget Review (B20-5-11)
… of unforeseen circumstances that may require additional funds. Two of the City’s six collective bargaining agreements …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11City 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-b17-7-12Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… Purpose of Audit The purpose of our audit was to examine internal … cost of Town activities in 2012 were approximately $313 million. Key Findings The Town is experiencing fiscal stress … fund’s total unreserved fund balance has declined by $25 million, from $14.7 million at the end of fiscal year 2007 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Village of Clyde – Financial Management and Board Oversight (2013M-96)
… 11, 2013. Background The Village of Clyde is located in the Town of Galen in Wayne County and has approximately 2,100 residents. The … appropriations for the general, water, and sewer funds in 2013-14 are approximately $2.01 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Town 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 Parma – Financial Management and Information Technology (2012M-96)
… The Town does not maintain an inventory of its IT assets. Key Recommendations Develop and adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-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-b6-13-21Local Government Financial Data Sources
… of Local Government Sources Debt, Revenue, Expenditure, Balance Sheet County, City, Town, Village, Fire District … State Comptroller (OSC): AFR Debt, Revenue, Expenditure, Balance Sheet School District State Education Department …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesBrunswick Central School District – Financial Condition (2014M-002)
… Board’s adopted budgets included the appropriation of fund balance during the 2010-11 through 2012-13 fiscal years, the … in that period, therefore not actually using the fund balance to finance operations. The District’s reserves have … adopting budgets that result in the appropriation of fund balance that will not be used. Review the appropriateness of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Town of Oyster Bay - Financial Condition Management (2020M-74)
… plans and policies, including a multiyear financial plan, fund balance policy and reserve policy. Key … Develop a comprehensive written multiyear financial plan and written policies establishing reasonable fund …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Sweet Home Central School District – Financial Management (2016M-207)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … properly report and use statutorily restricted money to pay debt in the debt service fund and return all other money to unrestricted general fund balance. Properly analyze cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Odessa-Montour Central School District – Financial Condition (2016M-71)
… and adopting budgets. The District’s unrestricted fund balance exceeded the statutory limit. The District does not … reserves and use of debt service funds and fund balance. Key Recommendations Adopt budgets that represent the … historical data. Reduce the amount of unrestricted fund balance and use the excess funds in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Lowville Academy and Central School District – Financial Condition (2015M-220)
… Lowville Academy and Central School District is located in the Towns of Denmark, Greig, Harrisburg, Lowville, … New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mChittenango Central School District – Financial Management (2016M-294)
Chittenango Central School District Financial Management 2016M294
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… seven-member Board of Education, operates four schools with approximately 2,200 students. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialSchoharie Central School District – Financial Condition (2013M-263)
… The Schoharie Central School District is located in portions of Schoharie, Albany, Montgomery and Schenectady … $8 million less than budgeted over a five-year period. In addition, although the Board appropriated on average … not be used. Develop a plan to use surplus fund balance in a manner that benefits District taxpayers and provides …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Other Bulletin No. 69
… will be taken from the LLS payment for normal retirement contributions, garnishments, and federal levies. All general …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-69-april-2023-state-university-construction-fund-scf