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DiNapoli Announces $15 Million Investment in Northern Ireland
… fund manager in Northern Ireland, having managed three funds with more than $100 million in total commitments. …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandCost-Saving Ideas: Reviewing Your Revenue Collection Process
… authorize payments to be made by credit card or electronic funds withdrawal through the municipal website. In addition, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processTown of Sherburne – Budgeting (2025M-3)
… analyze the 2025 adopted budget. Understanding the Program A realistic budget begins with sound estimates and well-supported budgetary assumptions. Budgets should be based on historical data or known trends, in which … not have written multiyear capital or financial plans or a written fund balance or reserve policy in place to guide …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Comptroller DiNapoli Releases Municipal Audits
… Resource Recovery Agency – Transfer Station and Compost Facility Cash Receipts (Onondaga County) Agency officials did …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Conesus No. 1 Fire District – Internal Controls (2014M-46)
… District is located in Livingston County and is governed by the Board of Fire Commissioners comprising five elected. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-statePembroke Central School District – Financial Management (2016M-31)
Pembroke Central School District Financial Management 2016M31
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Lancaster Central School District – Financial Management (2022M-37)
Determine whether the Lancaster Central School District District Board of Education Board and District officials properly managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Village of Clinton – Financial Management (2014M-316)
… Maintain separate accounting records for each fund, ensure that all financial transactions are properly …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Humphrey – Financial Management (2013M-116)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2008, through April 8, 2013. … The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 budgeted … that overall, they were reasonable and supported, except for sales tax and fund balance estimates in the general fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Washingtonville Central School District – Reserve Funds (2014M-45)
… was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. … Board of Education. Budgeted general fund appropriations for the 2013-14 fiscal year are approximately $84 million. … The District has not implemented its reserve fund policy for the funding and use of reserves, and a detailed annual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… that the District may overfund reserves which can result in higher than necessary real property tax levies. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the South …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Campbell-Savona Central School District – Budget Review (B2-16-6)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … District consistently appropriates fund balance that is not needed to fund operations. The unemployment reserve is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… measured and that adequate fuel inventory records are maintained. … Commack Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryTown of Webb Union Free School District – Fund Balance (2016M-140)
… November 30, 2015. Background The Town of Webb Union Free School District is located in the Town of Webb in … real property taxes than necessary. … Town of Webb Union Free School District Fund Balance 2016M140 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140York Central School District – Financial Management (2022M-96)
… report – pdf] Audit Objective Determine whether the York Central School District (District) Board of Education … in the District’s response letter. … Determine whether the York Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Gates-Chili Central School District - Financial Management (2019M-53)
… over the last three years despite having sufficient funds to finance the District’s increased costs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… Tax (RPT Director) either used incorrect assessment values or tax rates and an inconsistent payment calculation …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74