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Woodbourne Fire District – Board Oversight (2023M-98)
… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s … The Campbell-Savona Central School District is located in Steuben County within the Towns of Addison, Bath, … to the tentative budgets based on recommendations included in the annual OSC budget review. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Town of Genesee Falls – Fiscal Stress (2013M-146)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial … 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The … The highway fund’s financial condition has diminished in recent years because of revenue shortfalls, and the Board …
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)
… August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an elected Town Board … fund to finance operations for the part-town highway fund in 2013. This interfund advance inappropriately crossed the … and capital plan, nor did it have any other mechanism in place to adequately address the Town’s long-term …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Highland Central School District – Financial Condition (2013M-358)
… is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is …
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)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
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)
… Review reserves and transfer excess balances in compliance with statutory requirements. Develop a plan for the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… July 1, 2013 through November 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and capital needs. In addition, the Board’s ability to assess the effect of current operations on long-term … plan or an adequate capital plan. Officials were unable to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was reasonable or would be …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Warrensburg Central School District - Financial Condition Management (2017M-265)
… 2014-15 through 2016-17 and it appears they did so again in 2017-18. Unrestricted fund balance ranged between 7.6 and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mTown of Seward – Financial Management (2016M-353)
… approximately $802,000. Key Finding The Board has not effectively managed fund balance. Town officials have adopted …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353State Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Town of Homer – Non-Payroll Disbursements (Cortland County) The board and supervisor did not provide adequate oversight of non-payroll disbursements. As a result, the town made duplicate … duties or implement compensating controls relating to non-payroll disbursements; establish procedures to detect and …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0City of Lockport -- Budget Review (B18-1-10)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the … agreements (CBAs) have expired and 36 City employees are retirement eligible and due buyouts totaling up to $864,000, …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10State Agencies Bulletin No. 2232
… are affected. Background: Chapter 190 of the Laws of 2023 implemented the 2023-2026 Agreement between the State of New York and PEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2232-public-employees-federation-pef-2024-dental-stipendCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… of Labor (DOL) determines who qualifies for benefits and individual employers fund their own programs. Review … yourself: Take the account balance at the beginning of the year, adding to it all the timely normal tax contributions … fiscal crisis and possible layoffs may want to build up an account balance. Otherwise, it risks having to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsState Comptroller DiNapoli Releases School Audits
… accrual records tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days; ten … used. Surplus fund balance exceeded the 4% statutory limit in each of the last three fiscal years by 3.1 to 12.8 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Merrick Union Free … the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsGreenport Union Free School District - Bank Reconciliations (2019M-161)
… did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Hornell City School District - Financial Management (2019M-38)
… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38