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Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… Background The District is a district corporation of the State, distinct and separate from the Towns of Halfmoon and … overall financial management. The District’s general fund budget totaled $848,185 for the 2013 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… Background The District is a district corporation of the State, distinct and separate from the Town of Coldspring, and … consists of five elected members. The District’s general fund budget totaled $49,050 for the 2013 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire Commissioners consists of … The District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365City of Lockport -- Budget Review (B1-15-20)
… deficits in the City’s general, water and sewer funds as of December 31, 2013. The Act requires the Mayor to …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Wyandanch Union Free School District – Budget Review (B23-7-1)
… the accumulated deficit in the District ’s general fund as of June 30, 2019. Under Local Finance Law Section … to liquidate an operating deficit, it must submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… $874 in the accounting records. She recorded one deposit for $25,000 twice. The required 2016 through 2019 annual …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Town of Ellery – Justice Court (2014M-269)
… the financial records and apparently misappropriate funds. Not all collections from individuals had corresponding …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269North Colonie Central School District – Claims Processing (2013M-9)
… which comprises nine elected members. Budgeted general fund expenditures for the 2012-13 fiscal year are $94.1 … million, and funded primarily with real property taxes and State aid. Key Finding The Board adopted claims processing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Village of Cato – Water Financial Operations (2023M-145)
… effectively managed the financial operations of the water fund. Key Findings The Board and officials did not … effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145New York’s Economy and Finances in the COVID-19 Era
… expenses of correctional employees. The spending for DOCCS operational costs now represents the largest category … by the Department of Health. Use of CRF resources for DOCCS costs previously planned to be paid with State …
https://www.osc.ny.gov/reports/covid-19-january-7-2021Opinion 89-24
… direct or indirect pecuniary or material benefit as to the result of the contract (General Municipal Law, §800[3]), and …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Salamanca City School District – Financial Management and Payroll (2017M-138)
… approximately $29.6 million. Key Findings Unrestricted fund balance was 62 percent of 2016-17 budgeted … function. Key Recommendations Maintain unrestricted fund balance within the statutory limit. Review all reserves … Any excess funds should be transferred to unrestricted fund balance (where allowed by law) or to other reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… and officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … the Board and BOCES officials properly established reserve funds, they did not transparently fund the reserves or use or maintain reserve funds at reasonable levels. The Board and officials: …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Chenango Forks Central School District – Financial Condition (2014M-98)
… employee benefit expenditures led to a decrease in total fund balance. Therefore, District officials may need to find … expenditures. Closely monitor the level of unrestricted fund balance and reduce reliance on fund balance as a financing source, while continuing to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Pompey Hill Fire District – Financial Management (2021M-136)
… did not properly establish and manage the capital reserve fund, establish a written reserve fund policy or adopt a written multiyear capital plan. In … establish the capital reserve and written reserve fund policy. Ensure reserve expenditures comply with legal …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Town of Wolcott – Financial Management (2020M-131)
… of the laws governing the finances of the general fund tax bases and did not have an understanding of the … budgets and did not maintain reasonable levels of fund balance. Did not adopt a multiyear financial and capital … a written policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Red Creek Central School District – Financial Condition (2016M-365)
… in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Warsaw Central School District – Financial Management (2016M-278)
… and District officials annually appropriated portions of fund balance toward the subsequent year’s budget that were … realistic estimates of appropriations and appropriated fund balance and reserves. Review all reserves at least … Any excess funds should be transferred to unrestricted fund balance (where allowed by law) or to other reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Churchville-Chili Central School District – Financial Management (2015M-354)
… $15 million. The District reported year-end unrestricted fund balance that complied with the 4 percent statutory … 2014-15. However, when adding back unused appropriated fund balance, the District actually exceeded the limit in … Develop a plan to reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Mahopac Central School District – Financial Condition (2013M-302)
… as being susceptible to fiscal stress due to a general fund operating deficit during the 2010-11 fiscal year. Our … officials developed reasonable budgets and managed fund balance responsibly in accordance with statute. With the … when the District incurred a planned operating deficit, fund balance has steadily grown during the period reviewed. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302