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Opinion 98-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … may enter into agreements and/or contracts with any state agency including any department, board, bureau, … division, office, council, committee, or officer of the state, whether permanent or temporary, or a public benefit …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Comptroller DiNapoli Releases Municipal Audits
… board did not audit and approve claims from the private funds account prior to their payment. This increases the risk … the town-wide general and the town-outside-village highway funds had operating deficits for four straight years totaling …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… position by adopting realistic budgets, establishing a fund balance policy and developing long-term financial and … position by adopting realistic budgets and establishing a fund balance policy, a long-term financial plan and a … The Board should adopt realistic budgets and establish a fund balance policy, a long-term financial plan and a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… for 2017 total approximately $17.8 million for the general fund, $3.4 million for the water fund and $6.0 million for the sewer fund. Key Findings The City has no formal process for staying …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Catskill Central School District – Financial Management (2017M-134)
… past five years (2011-12 through 2015-16). Unrestricted fund balance totaled $5.5 million as of June 30, 2016 and was … at a level greater than needed. Maintain unrestricted fund balance within the statutory limit and develop a plan to reduce unrestricted fund balance in a manner that benefits District residents. … …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… received by $256,302 and contributed to the declining fund balance in the Village’s general fund . The Board did not: Prepare a Project budget or ensure that a separate capital projects fund was set up to record Project revenues and expenditures. …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Brookfield Central School District – Financial Condition (2014M-48)
… are $5.9 million. Key Findings The District appropriated fund balance as a funding source in amounts that exceeded the fund balance actually available and spent almost $500,000 … Budget for and maintain a reasonable amount of fund balance. Provide the Board with monthly budget status …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Elmira Heights Central School District – Financial Condition (2014M-76)
… The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Village of Sylvan Beach – Board Oversight (2013M-34)
… for the 2012-13 fiscal year was $798,605 for the general fund, $193,630 for parks and recreation programs, $143,275 for the water fund, and $367,682 for the sewer fund. Key Findings The Board did not fulfill its fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Tonawanda City School District – Financial Management (2016M-370)
… Background The Tonawanda City School District is located in Erie County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370South Seneca Central School District – Financial Management (2015M-255)
… elected seven-member Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total … a plan to determine appropriate and necessary reserve fund balance levels or defined its intentions for using … plan for a three- to five-year period. Adopt a reserve fund plan which addresses the accumulation and use of reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255North Rose-Wolcott Central School District – Financial Management (2016M-22)
… elected seven-member Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year were … levels for reserve funds and prescribes how the reserve fund balances are to be monitored, analyzed and maintained. … plans. Key Recommendations Adopt a comprehensive reserve fund plan that addresses the purpose, accumulation and use of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Iroquois Central School District – Financial Condition (2014M-22)
… District has approximately $2 million in excess reserve fund moneys. Key Recommendations Develop realistic revenue, expenditure and fund balance estimates for the annual budget. Ensure that all … and maintained in compliance with the District’s reserve fund policy and statutory requirements and are reasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22City of Geneva – Financial Management (2015M-105)
… and the Council, therefore, adopted unrealistic budgets. Fund balance was appropriated to finance operations, and overall fund balance levels, therefore, decreased significantly. … and future projections. Continue to reduce reliance on fund balance as a financing source. Use the Uniform System of …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Milford Central School District – Financial Condition (2016M-87)
… audit was to examine the District officials’ management of fund balance for the period July 1, 2012 through June 30, … million. Key Findings District officials did not maintain fund balance in accordance with statutory requirements. Over … Key Recommendations Reduce the amount of unrestricted fund balance and use the excess funds in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Garrison Union Free School District – Financial Condition (2016M-108)
… adopted budgets from 2010-11 through 2014-15. Unrestricted fund balance averaged almost 30 percent during the same … of appropriations. Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and reduce the amount of fund balance in a manner than benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Notice to Town and Village Justices
In May 2024, the Justice Court Fund expects to transition justices to a new platform to file their monthly reports.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/2023-jcr-flyer.pdfYork Central School District – Financial Management (2022M-96)
Determine whether the York Central School District (District) Board of Education (Board) and District officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/yorks-central-school-district-2022-96.pdfTaconic Hills Central School District – Financial Management (2019M-155)
Determine whether the Board and District officials adopted realistic budgets to maintain fund balance within the statutory required limit.
https://www.osc.ny.gov/files/local-government/audits/pdf/taconic-hills-2019-155.pdfVillage of Palmyra - Financial Management (2019M-94)
Determine whether the Board adopted realistic budgets and effectively managed fund balance based on accurate financial records and reports.
https://www.osc.ny.gov/files/local-government/audits/pdf/palmyra-2019-94.pdf