Search
Tully Central School District – Financial Management (2016M-359)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … and take appropriate action, in accordance with statute, to reduce reserves with excess funds. Develop, adopt and … update a multiyear financial and capital plan for a three- to five- year period that addresses the District’s use of …
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)
… the Board and District officials have withheld significant funds from productive use and levied property taxes that were …
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)
… The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through … $27.4 million. Key Findings The Board adopted a payroll policy that included oversight procedures to mitigate …
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)
… to finance operations, and budgets for the water and sewer funds contained unrealistic revenue estimates. If retirement …
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)
… days late. There was no independent verification that funds have been accounted for and transparency was …
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