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Pelham Union Free School District – Reserve Funds (2015M-366)

… year 2014-15. Key Recommendation Ensure that the excess funds in the retirement contribution reserve account are used … residents. … Pelham Union Free School District Reserve Funds 2015M366 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366

Nyack Union Free School District – Reserve Funds (2014M-185)

… purpose of our audit was to examine the District’s reserve funds for the period July 1, 2012 through March 24, 2014. … Board policy. … Nyack Union Free School District Reserve Funds 2014M185 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185

Mount Markham Central School District – Reserve Funds (2016M-73)

… purpose of our audit was to examine the District’s reserve funds for the period July 1, 2014 through January 5, 2016. … The Board did not maintain some of the District’s reserve funds at reasonable levels. Key Recommendations Establish a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73

Ardsley Union Free School District – Reserve Funds (2015M-348)

… purpose of our audit was to examine the District’s reserve funds for the period July 1, 2014 through October 2, 2015. … the EBALR. … Ardsley Union Free School District Reserve Funds 2015M348 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348

Bemus Point Central School District – Reserve Funds (2014M-281)

… District is located in the Towns of Ellery, Ellicott and Gerry in Chautauqua County. The District, which is …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281

Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)

… appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous lack of … was able to misappropriate as much as $83,000 of Village funds prior to detection. The Board has not established …

https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349

Village of Altmar – Apparent Misappropriation of Funds (2013M-331)

… misappropriated approximately $115,891 of Village funds, made questionable purchases totaling $1,405 and … The Clerk-Treasurer was responsible for receiving funds and making bank deposits, preparing and signing Village …

https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331

Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)

… officials awarded funds from the Millennium revolving loan program (Program) in accordance with established policy … (guidelines) and ensured businesses complied with loan agreements. Key Findings Corporation officials did not … not ensure businesses complied with their agreements. The Loan Review Committee (Committee) approved two loans that …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolving

Corporate Governance

… | 2018 | 2017 … The New York State Common Retirement Funds Corporate Governance Program supports and facilitates … of environmental social and governance ESG into the Funds investments process …

https://www.osc.ny.gov/common-retirement-fund/corporate-governance

Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)

… of our audit period. The Treasurer misappropriated County funds over a nine-year period, pleaded guilty to grand … Volunteer Fire Company Apparent Misappropriation of Funds 2015M114 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-funds

Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)

… purpose of our audit was to determine whether Department funds were used appropriately and whether the Board provided … his wife misappropriated more than $95,000 of Department funds. The President signed blank checks for the Treasurer, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-funds

Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)

… to examine the District’s payroll procedures and reserve funds for the period July 1, 2014 through March 23, 2016. … policy that addresses the funding and use of all reserve funds. … Greenburgh Central School District Payroll and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242

Dobbs Ferry Union Free School District – Reserve Funds (2015M-264)

… purpose of our audit was to examine the District’s reserve funds for the period July 1, 2014 through July 28, 2015. … guidance on how to establish, fund and maintain reserve funds, and all reserves were funded at reasonable levels. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/dobbs-ferry-union-free-school-district-reserve-funds-2015m-264

Appendix 2: Federal Funds Spending by Major Service Function – 2023 Financial Condition Report

… … Provides information about federal funds spending by major service function …

https://www.osc.ny.gov/reports/finance/2023-fcr/appendix-2-federal-funds-spending-major-service-function

Appendix 1: State Funds Spending by Major Service Function – 2023 Financial Condition Report

… … Provides information about State funds spending by major service function …

https://www.osc.ny.gov/reports/finance/2023-fcr/appendix-1-state-funds-spending-major-service-function

Village of Poquott – Justice Court Operations (2019M-214)

… if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in August … if the Justice Court properly accounted for court funds …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214