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Silver Creek Central School District – Financial Management (2022M-153)
Determine whether the Silver Creek Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/silver-creek-central-school-district-2022-153.pdfReport on the State Fiscal Year 2014-15 Executive Budget, February 2014
The Executive Budget holds the promise that New York State can achieve ongoing budgetary balance after decades of nearly continuous structural gaps.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2014-15.pdfComptroller DiNapoli Releases Municipal Audits
… withdraw 25 payments totaling $77,615 from the bank account. In addition, the Clerk of the Legislature did not …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsCity of Lockport – Budget Review (B21-1-9)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2022. Background Chapter … requires it to hire 12 firefighters. City officials told us they negotiated with the collective bargaining unit to …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… if the Board of Fire Commissioners (Board) ensured that fund balance was reasonable. Determine if the Board ensured … South Farmingdale Fire District’s (District) unrestricted fund balance totaled more than $1.3 million, or 83 percent of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsChautauqua Utility District – Banking (2017M-121)
… through March 27, 2017. Background The Chautauqua Utility District, which is located within the Town of Chautauqua in … lighting services to approximately 1,400 customers. The District, which is governed by an elected five-member Board …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Clifton-Fine Central School District – Financial Condition (2017M-297)
… in St. Lawrence County. The District, which is governed by an elected seven-member Board of Education, has …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Town of Lincklaen – Board Oversight (2017M-37)
… December 16, 2016. Background The Town of Lincklaen is located in Chenango County and has a population of approximately 400. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Akron Central School District - Financial Management (2018M-195)
… general fund financial condition. Key Findings As of June 30, 2017 unrestricted fund balance exceeded the … that totaled about $5.3 million and did not use most of the debt reserve funds. Taxpayers might have realized … they plan to take corrective action. Appendix B includes our comments on the issues raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Hawthorne 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-conditionCity of Jamestown – Financial Condition (2016M-298)
… Background The City of Jamestown is located in Chautauqua County and has approximately 31,000 residents. The City is … restoring the City’s long-term fiscal health. Correct the accounting records to ensure health care costs and fund …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Village 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-51About 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 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-172Town 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 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 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-b4-14-21Phoenix Central School District – Financial Condition (2017M-96)
… effectively managed the District’s financial condition for the period July 1, 2015 through February 28, 2017. Background The Phoenix Central School District is located in the Towns of Granby, Hastings, Palermo, … 1,810 students. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $44.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96