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Opinion 90-39
… the cost of specialized equipment needed to provide fire protection services to these properties. You ask whether a … the cost of specialized equipment needed to provide fire protection services to these properties. Town Law, §181(1) … such authority to impose a charge or a fee for fire protection. Although we have construed Municipal Home Rule …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… within your budget. By developing a structured approach for assessing and funding capital assets, you can help avoid … versus acquiring new assets; Develop a structured approach for making decisions to fund capital assets; Identify which … think about these questions: Who will be responsible for overseeing the plan's development and implementation? How …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsAlbany City School District – Separation Payments and Information Technology (2012M-251)
… Board has not formally adopted the plan. Also, the plan does not sufficiently address all necessary components and does not contain the level of detail necessary to ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationDiNapoli: NYC’s Tech Boom Partially Offset City's Pandemic Job Losses
… Jobs in New York City’s technology sector grew over the … employment in New York City increased by 33.6% (43,430 jobs) from 2016 to 2021 to reach a record high of 172,570 jobs. The city’s private sector lost 3.3% of jobs during this … Jobs in New York Citys technology sector grew over the course …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nycs-tech-boom-partially-offset-citys-pandemic-job-lossesChester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Chester Union Free School District Financial Management and Board Oversight 2016M95 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial plan … financial needs associated with constructing a new fire station and replacing old vehicles and equipment, or the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Forms and Publications
… for online. Claim Information Affidavit for Securities and Cash - We’ll require you and the reporting organization … the security/cash item you are requesting to claim. Change of Address Form - Use this form if your address has changed … any limitations imposed by the Court on the Certificate of Appointment. Hold Harmless – We’ll request this form …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsBatavia City School District – Information Technology Equipment Inventory (2022M-74)
Determine whether Batavia City School District (District) officials appropriately track and inventory information technology (IT) equipment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/batavia-2022-74.pdfDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… find additional savings and revenue to fund operations when federal aid runs out, according to a report issued today … against other transit systems. The report found that when compared to five other transit systems in similar … find additional savings and revenue to fund operations when federal aid runs out according to a report …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. East Norwich Volunteer Fire … (Tompkins County) Although transactions recorded in the accounting records and reports auditors reviewed were … fund balance to make informed decisions. Truxton Fire District – Audit Follow-Up (Cortland County) The review …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsJune 2002: Advance Refunding Bonds
… Finance Law section 11.00 and pays an assumed interest rate. Details are on the State Education Department's … in general obligation bonds with an average interest rate of x.x percent were issued to advance refund $ xx.x million of outstanding bonds with an average interest rate of x.x percent. The net proceeds of $ x.x million (after …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsNorth Collins Central School District – Information Technology Equipment Inventory
audit, north collins, school, information technology, equipment, inventory
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-collins-central-school-district-2023-39.pdfOpinion 88-12
… hire personnel for the purpose of providing services among all participants. Under such an arrangement, title to the … as otherwise expressly provided by the State Legislature, all contracts for public work involving an expenditure in … Samuel A. Weissmandl, Administrative Assistant Village of New Square …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
CostSaving Ideas School District Auditing Roles Responsibilities and Resources
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … (11 percent) less than budgeted. This practice led to the accumulation of excess funds in the debt service fund and …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… his office completed audits of the Brunswick Central School District , Elwood Union Free School District , Pine … , Enlarged City School District of Troy and the True North Rochester Preparatory Charter School . “In an era of limited … DiNapoli announced completed audits of the Brunswick City School District CSD Elwood Union Free School District Pine …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Schuyler County – Court and Trust Funds (2021-C&T-1)
… [ read complete report - pdf ] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to … The purpose of our review was to determine whether County officials have established appropriate controls to …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Laurens Central School District – Budgeting and Reserves (2013M-135)
… to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8,626,984. Key Finding The … 2008. In fact, the District has had operating surpluses for the past several years. Instead of spending down the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Comptroller DiNapoli Releases School Audits
… Inlet Common School District Lockport City School District Mo …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Town of Owasco – Financial Management and Procurement (2021M-70)
… capital plans. Determine whether professional services and playground equipment were procured in a manner to ensure the … ensure the proper procurement of professional services and playground equipment. The Board did not: Adopt an adequate … agreements for the services provided. Properly procure playground equipment totaling $397,000. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70