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Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Towns of Andes, Bovina, Delhi, Franklin, Hamden, Kortright and Meredith, Delaware County. The District, which operates … Adopt a reserve fund plan, review all reserve balances and transfer excess funds to unrestricted fund balance, where … available debt service funds to pay debt service principal and interest. … Delaware Academy Central School District at …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Albion Central School District – Budgeting (2016M-80)
… audit was to evaluate the District’s budgeting practices for the period July 1, 2010 through December 16, 2015. Background The Albion Central District is located in in the Towns of Albion, Barre, Carlton, Gaines, … operates three schools with approximately 1,880 students, is governed by an elected nine-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… audit was to evaluate the District's financial condition for the period July 1, 2011 through January 7, 2015. … Background The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, Jasper, … operates two schools with approximately 540 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Schenevus Central School District – Budgeting (2014M-123)
… of our audit was to review the Town’s financial condition for the period July 1, 2012 through December 18, 2013. … with approximately 365 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $7.73 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Village of Pittsford – Board Oversight (2017M-51)
… 2013-14 through 2015-16, the unrestricted general fund balance decreased by approximately $375,000 (65 percent). … or other known trends. Monitor the level of fund balance and ensure that budgets are structurally balanced. …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… financial plan. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionTown of Varick – Water and Sewer Operations (2021M-46)
… with our findings. Appendix B includes our comments to issues raised in the Town’s response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Town of Shawangunk - Sewer District Charges (2018M-122)
… The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer … a written agreement with DOCCS is necessary to clarify rates to be billed and protect District taxpayers. Prepare an analysis annually to determine the appropriate rates to be charged to users based on annual expenses. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Town of Milo – Financial Condition (2020M-172)
… and capital plans. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172About this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents … selected financial, economic, and demographic information in an easy-to-understand format. The report also presents basic information on trends in State receipts (revenues) and spending (disbursements), …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportTown of Russia – Financial Management (2014M-212)
… our audit was to evaluate the Town’s financial management for the period January 1, 2013 through December 31, 2013. Background The Town of Russia is located in Herkimer County and has a population of approximately 2,600. The Town is governed by an elected five-member Town Board which is …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Horseheads – Financial Management (2015M-211)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … $5.5 million. Key Findings The Supervisor and Board have not focused on developing budgets that mirror the actual …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Town of Laurens - Budget Review (B4-14-21)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2015 fiscal year are reasonable. Background The Town … of $370,880, appropriated fund balance of $116,905 and real property tax revenues of $823,625. Key Findings We …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Town of Greenville – Tax Collector (2020M-81)
… outstanding bank balance, properly account for all money received, and ensure that all collections are remitted to appropriate parties. Retain all supporting documentation for payments received and …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81DiNapoli: Fiscal Stress May be Looming for Glens Falls
… part of DiNapoli’s fiscal stress initiative, is the latest in a series of fiscal profiles on municipalities across the … needed services, avoid tax increases and keep the budget in balance,” said DiNapoli. “But city officials are working … higher than the 3.3 percent growth for all cities in the state. By comparison, the city’s revenues increased …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsState Comptroller DiNapoli Releases Municipal & School Audits
… funds and could not demonstrate that $8 million held in seven of these reserves was reasonable or needed. In addition, the board and district officials did not adopt a … exceeded the 4% statutory limit by $1.4 to $2.1 million. In addition, a tax certiorari reserve was improperly funded …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Condition (Nassau County) The board adopted budgets for fiscal years 2011-12 through 2014-15 that appropriated a …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 415
… Purpose To provide an overview of overpayment processing and highlight the changes, resulting … Additional Pay Page, provides a means to deduct a fixed amount of money from an employee’s paycheck on a biweekly basis. The recovery is set up using an Earnings (amount to be deducted each biweekly) and Goal Amount (total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesBus Wait Assessment and Other Performance Indicators
… and MTA Bus Company (MTA Bus) provide passenger service on all of their bus routes to meet minimum service frequency … Transit and MTA Bus record and report accurate statistics on the operation of their buses to both management and the … (Committee), and the public can access these statistics on the MTA’s website in the monthly Committee meeting books …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsOpinion 90-44
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. VILLAGE BOARD -- Compensation (statement of …
https://www.osc.ny.gov/legal-opinions/opinion-90-44