Search
Lakeland Central School District - Reserves Management (2019M-113)
… could fund approximately eight years of claims. The Business Official’s report of reserves did not comply with some … to determine proper funding levels. Ensure the Business Official submits the report of reserves in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Town of Croghan – Financial Management (2014M-340)
… The Town of Croghan is located in Lewis County and has a population of approximately 3,100. The Town is governed by an elected five-member Town Board. Budgeted appropriations … declines from 2011-13. The Board has not developed a comprehensive multiyear financial and capital plan. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Red Creek Central School District – Financial Management (2020M-75)
… District’s financial condition. Key Findings Actions taken by the Board and District officials to manage financial …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Barnard Fire District – Financial Condition (2015M-145)
… Purpose of Audit The purpose of our audit was to determine if District officials … The Barnard Fire District is a district corporation of the State, distinct and separate from the Town of Greece, Monroe County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Village of Ballston Spa - Financial Condition (2017M-256)
… financial condition. The general fund’s unrestricted fund balance decreased from $213,327 as of fiscal year-end 2014 to … a plan to address the general fund’s declining fund balance and the Village’s overall financial condition. …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256DiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… The Bronx is setting records for population, business and job growth, according to an economic report released today by … low unemployment in the borough, strong private-sector job growth numbers, and record levels of taxable business … Bronx are playing a major role in business expansion and job growth," said Donald C. Eversley, Executive Director of …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challengesCUNY Bulletin No. CU-406
… be reported using the attached Summer Research Lag Payment Schedule. The earnings are pensionable and subject to dues. … Authorization Form and the Summer Research Lag Payment Schedule for initial paycheck date Agency Actions The agency … will commence using the Summer Research Lag Payment Schedule. Earnings: Amount to be paid each pay period. Goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-406-2010-cuny-research-foundation-grant-payments-summerState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Odessa – Clerk-Treasurer’s Records and Reports (Schuyler … an unauthorized payment for unused leave totaling $13,293 when she left employment. The former clerk-treasurer also … 392.54 days worked to the New York State and Local Retirement System. The release of this report was held due to …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… money market accounts, which had average available funds for investing of $845,365. Had officials considered other … investment procedures to convey management’s expectations for managing the district’s investment program, solicit … reports to the board; perform a thorough audit of all claims prior to payment; adopt realistic budgets or …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsFort Edward Union Free School District – Financial Condition (2015M-67)
… 1, 2012 through February 28, 2015. Background The Fort Edward Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed by a … Fort Edward Union Free School District Financial Condition 2015M67 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67New Rochelle City School District – Financial Condition (2013M-377)
… Education. Operating expenditures for the 2012-13 fiscal year were $229.5 million. Key Finding The District has …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377West Hempstead Union Free School District – Financial Condition (2016M-116)
… long-term financial plans to reduce expenditures or raise additional revenues, the District’s fund balance will … Explore and pursue opportunities to reduce expenditures or raise additional revenues to avoid overreliance on fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… 2013 through May 12, 2015. Background The Kenmore-Town of Tonawanda Union Free School District is located in the Town of Tonawanda, Erie County. The District, which operates 12 … KenmoreTown of Tonawanda Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementKent Fire District No. 1 - Financial Operations (2019M-37)
… appropriations. Ensure transfers to reserves are included in the budget and that reserve funds are disbursed subject to … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… have not: Utilized their multiyear financial plans to help make financial decisions. Adopted fund balance and … utilize their comprehensive multiyear financial plans to help make financial decisions. The Board should adopt … Subsequent Event Our audit fieldwork was completed prior to the COVID-19 pandemic (pandemic). The District’s 2020 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionHighland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… for the 2014-15 fiscal year total approximately $28 million. Key Findings The District’s unassigned fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialState Comptroller DiNapoli Releases School District Audits
… grown over the past five fiscal years. As of June 30, 2021, it was over $7.1 million, or 24.3% of the next year’s … Central School District – Information Technology (2022M-19) District officials did not adequately manage network user … unnecessary accounts had last log-on dates ranging from Jan. 3, 2012, to Sept. 3, 2021, and account for 15% of the …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Horseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… - pdf ] Purpose of Audit The purpose of our review was to assess the District’s progress, as of June 2021, in … The purpose of our review was to assess the Districts progress as of June 2021 in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fOpinion 96-22
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund following abandonment of purpose for which fund …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Holley Central School District – Financial Condition (2013M-342
… Although District officials annually appropriated fund balance to reduce the tax levy, these funds were not needed … Develop realistic revenue, expenditure and fund balance estimates for the annual budget. Return moneys … that the amount of the District’s unexpended surplus fund balance is in compliance with Real Property Tax Law statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342