Search
Salamanca 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-138Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… properly developed budgets, including using fund balance and reserves to finance operations, for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Neversink, and located in … Use the unexpended surplus fund balance in a manner that benefits District taxpayers. Ensure that reserve funds are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsBallston Area Recreation Commission – Board Oversight (2015M-269)
… for 2014 totaled approximately $136,000. Key Findings The Director did not maintain complete records to account for the fees collected from each program. The Director did not maintain records of sales or make regular … Establish policies and procedures to provide the Director with a consistent method for collecting funds from …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Town of Columbus – Budget Development Practices (2012M-225)
… the financial condition of the Town’s general and highway funds to determine if the budgets were reasonable for the … reduce the amount of unrestricted, unappropriated surplus funds in a manner that benefits Town taxpayers. Continue to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Alexandria Central School District – Financial Condition (2016M-5)
… the past three years. The District maintained reserve funds but had no plans for their use. Key Recommendations … targeted funding levels and the conditions under which the funds will be used. … Alexandria Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Groton Central School District – Financial Management (2014M-288)
… Three reserve funds have excessive balances and no plans or policies for the use of the reserves. Over the last four … funds to unassigned fund balance, where allowed by law, or to other reserves established and maintained in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… Key Findings BOCES officials did not properly plan or budget for capital expenditures. Between 2018-19 and … with our findings and recommendations and have initiated, or they plan to initiate, corrective action. … broome …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mXI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless of whether the contract was subject to OSC prior approval. A contract is eligible to be closed if it meets all the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsTown of Guilford – Budgeting (2023M-144)
… report – pdf] Audit Objective Determine whether the Town of Guilford (Town) Town Board (Board) developed …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… overestimated expenditures in its budgets, and none of the fund balance that was appropriated was used in four of the five fiscal years. Although the District maintains a retirement contribution reserve, it budgeted for retirement costs in the general fund and levied taxes to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Monticello Central School District – Budgeting (2014M-97)
… and continues to grow. Some of the District’s reserve funds are funded at levels higher than necessary. Key … reserves, review all reserve balances and transfer excess funds to unrestricted fund balance or other reserves in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Warsaw Central School District – Financial Management (2016M-278)
… reserved are necessary and reasonably funded. Any excess funds should be transferred to unrestricted fund balance … with statutory directives. Use available debt reserve funds to pay debt service principal and interest. … Warsaw …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Town of Solon - Financial Management (2018M-233)
Determine if the Board established a fund balance, reserve policy and long-term plans to address Town’s operational and capital needs in general & highway funds
https://www.osc.ny.gov/files/local-government/audits/pdf/solon.pdfAC2686 - Report of Abandoned Property
A detailed list of the funds that you’re transferring. Complete each field with accurate data, which increases the likelihood of locating each claimant’s prope
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/ac2686.pdfOversight of the Farm-to-School Program
… safeguard the State’s food supply, land, and livestock. New York’s Farm-to-School Program (Program) was established to …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and states. This federal … efficiency effectiveness and equity in the exchange of funds between the Federal Government and states …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaDiNapoli: Corporate America Must Show Progress on Diversity, Equity & Inclusion
… Corporation — companies that have been impacted by allegations of discrimination or harassment. Racial Equity …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-corporate-america-must-show-progress-diversity-equity-inclusionDiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… treasurer of Pulteney Fire District No. 2 was sentenced to five years probation and ordered to pay full restitution for stealing more than $6,800 in fire … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsDiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… and local governments to improve the application system and better assist tenants who require follow-up …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… York state will get nearly $665 million in federal funding to invest in improvements to broadband availability gives the … when work, school, healthcare and commerce went online, and showed that reliable, high-speed internet is imperative for equality of opportunity. How New York utilizes this federal funding will set a …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divide