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Required Reporting
… Foreign Fire Insurance Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement … Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and Trust Funds [.xlsx] AC237 – … of County Court and Trust Funds on Deposit [pdf] Open Estates Reporting AC2983 – Report Showing the Condition of …
https://www.osc.ny.gov/local-government/required-reportingTupper Lake Central School District – Records and Reports (2021M-14)
… capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which could have …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14DiNapoli Announces State Contract and Payment Actions for August 2016
… Amherst. $10.3 million with Oakgrove Construction Inc. for bridge replacement over the Buffalo River in Erie County. … to Yarussi Construction Inc. to reconstruct Terrapin Point at Niagara Falls State Park. $544,000 to Scott Lawn … Inc. to construct and renovate the University of Buffalo’s School of Medicine and Biomedical Sciences. $400,000 to …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-state-contract-and-payment-actions-august-2016State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Bay Shore Fire District Hartsdale Volunteer Fire Company Town of Neversink Village of Ossining Walton Fire Department and the City of Watervliet
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… thorough investigation by my office found no evidence that the former Commissioner committed fraud in his public … forward to working with the Executive and Legislature to address the State Comptroller’s internal controls … conflicts related to vendors hired in relation to estates administered by the county; and possible theft of …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickState Comptroller DiNapoli Releases Municipal & School Audits
… all required potable water outlets for lead contamination, only one developed and maintained a complete sampling plan, only one had a complete remedial action plan in place, and …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsIII.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… (OSC), the Treasury Division of the Department of Tax and Finance (DTF/Treasury), the Division of Budget (DOB), … Comptroller the Treasury Division of the Department of Tax and Finance the Division of Budget and the Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewReal Property Tax Cap - School Districts
… File property tax cap form online [Accessible only to filing entities] Enrollment Instructions [pdf] … reporting requirements. They will also demonstrate how to complete the tax cap form using OSC's online reporting … The Academy for New York State's Local Officials page to view past webinars and for more information on our …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsOpinion 90-17
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Dissolution (disposition of surplus moneys) … after all the bonded and other indebtedness of a dissolved fire district has been paid must be credited to the taxable … to your inquiry relating to the use of surplus moneys of a fire district after the dissolution of the district pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Health, Safety, and Accessibility in District 75 Schools
… About the Program The DOE, the nation’s largest public school system, serves 1.1 million students at its more than … services through DOE’s District 75 – a special citywide school district that provides highly specialized … schools receive their services in individual school buildings or in special classes co-located with another …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsAbout the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative and … that our staff closely tracks emerging issues affecting New York’s municipalities and school districts. This ensures … in providing training to all levels of local government in New York State. A 26-year Retired Combat Veteran of the US …
https://www.osc.ny.gov/local-government/academy/about-academyDiNapoli Releases Municipal Audits
… increased the burden placed on taxpayers and resulted in the district’s reserve funds, in total, increasing by … on formal board actions and were not made available for public review in a timely manner. Town of Saugerties – … $91,979, did not comply with the town’s purchasing policy. For example, town officials paid a contractor $46,500 to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsHenderson Fire District – Financial Activities (2025M-67)
… Objective Did the Henderson Fire District (District) Board of Commissioners (Board) adequately monitor financial … 2019 through 2024 Annual Financial Report (AFR) filings as of August 20, 2025. Understanding the Audit Area To help … claims prior to payment and conducting annual audits of the Treasurer’s records and reports. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67State Comptroller DiNapoli Releases School District Audits
… limit by approximately $600,000, or 5.4 percentage points. When the projected unused appropriated fund balance … of Personal, Private and Sensitive Information on Mobile Computing Devices (Cayuga County) District officials did not adequately safeguard mobile computing devices (MCDs) to help prevent unauthorized …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsValley Stream Central High School District – Capital Assets (2025M-16)
… – pdf] Audit Objective Did Valley Stream Central High School District (District) officials properly monitor, … capital assets often represent a significant investment of school district (district) resources and are subject to risks … Did Valley Stream Central High School District District officials properly monitor account …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Opinion 92-48
… establish a mandatory reserve fund if the proceeds of the sale of the improvement are used to pay or provide for the construction, reconstruction, acquisition or … and interest due on the indebtedness could be used for any lawful municipal purpose. Based on the requirement in …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 99-10
… from "expected useful life") ENERGY LAW, §9-103; LOCAL FINANCE LAW, §11.00(a): The "expected useful life" of energy … to the period of probable usefulness prescribed in Local Finance Law, §11.00(a) for obligations issued for such … by the periods of probable usefulness set forth in Local Finance Law, §11.00. Article 9 of the Energy Law (§9-101 et …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Sea Breeze Fire District – Board Oversight (2018M-269)
… report - pdf ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate … Determine whether the Sea Breeze Fire District District Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Windsor Central School District – Fuel Controls (2022M-133)
… officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel … did not have adequate internal controls over fuel credit card purchases and fuel inventory, such as written … officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Real Estate Portfolio (Follow-Up)
… lasts 50 years and includes a land management plan for property affected by the hydroelectric plant. Any decisions … to maintain adequate inventory controls for all of its property and to periodically review this inventory to determine which property shall be disposed of. Section 2896 also requires …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-follow