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Walton Central School District - Fund Balance (2019M-209)
… balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Cuba-Rushford Central School District - Financial Management (2020M-7)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… or establish targeted funding levels for its reserve funds. The Treasurer did not maintain accurate and reliable …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Waterloo Central School District - Financial Condition Management (2019M-137)
… with the statutory limit for fund balance and use surplus funds as a financing source for one-time expenditures, paying …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Suffern Central School District - Financial Condition (2019M-145)
… evaluate if they are necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… any disbursements before the Treasurer disbursed Company funds. Company officials did not approve any debit card …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mGreen Island Union Free School District - Separation Payments (2019M-55)
… legal counsel and take appropriate action to recover funds. Discontinue paying separation payments prior to the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Town of Jefferson – Selected Financial Operations (2014M-332)
… the collection of water rents and disbursement of Town funds. … The purpose of our audit was to examine selected …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332State Comptroller DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced the … District officials should solicit interest rate quotes to maximize interest earnings and prepare monthly cash flow … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditVillage of Monticello – Financial Condition (2020M-107)
… has significant infrastructure needs that it lacks the funds to address. Key Recommendations The Board should: …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Tuxedo Union Free School District – Financial Condition (2015M-360)
… and reserve fund money was commingled with other funds. The Board and District officials did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Cornwall Central School District – Financial Condition (2015M-148)
… which reduced the District's unrestricted, unappropriated funds during that period. Key Recommendation District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Richfield Springs Central School District – Financial Condition (2014M-83)
… The District has accumulated excessive balances in reserve funds that can be used to offset budgetary shortfalls in the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Village of Suffern – Budget Review (B24-6-3)
… complete report – pdf] Background The Village, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… embezzling over a million dollars of fire department funds. Melin took money that was supposed to be used for … From December 2013 to October 2015, MELIN embezzled PFD funds under his control by writing checks to the two … return for 2014 and falsely reported some of the embezzled funds as revenue on the corporate tax return for 211 Medical …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … risk that money collected for special programs may be lost or misused. North Collins Central School District – …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Opinion 95-5
… year ... [emphasis added]. Thus, surplus surcharge funds may be used only for the payment of "system costs". 1 … p 263, relating to expenditures from capital reserve funds to pay debt service). It is our opinion that the nexus … "system costs" and the county may expend surplus surcharge funds for that purpose. March 1, 1995 Louis E. Wolfe, Esq., …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 89-36
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements where capital improvement has … of, and the expenditure of moneys from, capital reserve funds by counties, cities, towns, villages and certain …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 2007-5
… for transfer from capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund (referendum requirements for … provisions of law governing the establishment of reserve funds by municipalities and the use of the moneys therein. … among other entities, to establish capital reserve funds for the purpose of financing all or part of the cost of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5