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Tully Central School District – Financial Management (2016M-359)
… in accordance with statute, to reduce reserves with excess funds. Develop, adopt and regularly update a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359New York Mills Union Free School District – Financial Management (2016M-107)
… of our audit was to review the District’s financial management practices for the period July 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Olean City School District – Financial Management (2016M-210)
… policy or plan for establishing, funding and using reserve funds. … Olean City School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Northeastern Clinton Central School District – Payroll (2016M-76)
… appropriate action within the law to recover those funds and to reimburse identified underpayments. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Churchville-Chili Central School District – Financial Management (2015M-354)
… of the reserves to date, as required by the reserve funds policy. Key Recommendations Adopt budgets that reflect …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Brighton Central School District – Separation Payments (2016M-119)
… action is appropriate within the law to recover those funds. Develop and adopt written procedures to govern …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119City of Troy – Financial Condition (2015M-185)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … January 1, 2012 through May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Indian River Central School District – Financial Condition (2016M-287)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … Return moneys improperly residing in the debt service fund to the general fund. Ensure the multiyear operational plan …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Mexico Academy Central School District –Financial Management (2016M-219)
… schools with approximately 2,000 students, is governed by an elected seven-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report [AFR].) As a result: The … and have initiated, or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Town of Lincoln - Disbursements (2022M-198)
… to the former bookkeeper and seek recovery of these funds, as appropriate. Audit and approve claims prior to …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Hunter – Financial Operations (2023M-164)
… and disorganization at the Village office could allow for funds to be misappropriated without detection or correction. …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164About NYSLRS
NYSLRS the New York State and Local Retirement System combines the Employees Retirement System ERS and the Police and Fire Retirement System PFRS
https://www.osc.ny.gov/retirement/about-nyslrsVillage of Earlville – Collections (2024M-128)
… timely deposits, the Village has an increased risk that funds could be lost or misappropriated without detection. …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128State Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the … the city’s finances are improving. Over $3 billion in better than projected revenue and $2.4 billion allocated … education, school nurses and rental assistance in the current fiscal year only, a continuation of a budgeting …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetWallace Fire District – Board Oversight (2024M-126)
… financial operations. We determined that: District funds are not adequately safeguarded and not spent in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Comptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… Comptroller's Office confirmed that between on or about January 2011 and on or about February 2018, the defendant …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireOpinion 95-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. MUNICIPAL FUNDS -- Deposits and Investments (use of model security and custodial agreements provided by the …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 91-51
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund … also, however, defines "fund" to specifically include "funds established for special improvement districts ...". … of "moneys" was not intended to refer to moneys in "funds" established on behalf of special districts, such as …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 2002-16
… resources available in downtown area) MUNICIPAL FUNDS -- Appropriations and Expenditures (expenditures to … publicize resources available in downtown area); Publicity Funds (expenditures to publicize resources available in … 532 NYS2d 638). Towns and villages may establish publicity funds to be expended for the purpose of advertising the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16