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Milford Central School District – Financial Condition (2016M-87)
… Adopt budgets with more realistic estimates based on prior year’s actual results and anticipated operations to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Saratoga Springs City School District – Fund Balance (2016M-99)
… ensure the amount of the unrestricted fund balance is in compliance with the Real Property Tax Law limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Accounts Payable Advisory No. 72
… Subject: Updated Guidance for Land Acquisition Payments Reference: Guide to Financial … XII.6.B – Land Acquisition Payments (formerly “Paying for the Purchase of Land”) informs State agencies how to process vouchers for land acquisition payments. Update: Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsWorcester Central School District - Fund Balance Management (2022M-75)
… limit in each of the last five fiscal years by $490,000 to $1.8 million, or 4.3 to 15.7 percentage points. Real property tax levies were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Background The Village of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 … operating deficits which, if realized, would have resulted in unrestricted fund balance deficits. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Pittsford – Audit Follow-Up (2017M-51-F)
… funded primarily through real property taxes, sales tax, State aid and user charges. Results of Review Based on our …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fSouth Mountain Hickory Common School District – Financial Management (2022M-49)
… based on historical expenditures that are adjusted for reasonably anticipated increases or decreases. Comply … Develop accurate and reliable annual reports and account for all District assets. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mTown of Aurora - Real Property Acquisition and Sale (2018M-64)
Town of Aurora - Real Property Acquisition and Sale (2018M-64)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-aurora.pdfTown of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-skaneateles.pdfInvestors Renew Call on Exxon to Address Climate Risk
… unsuccessful attempt to exclude the proposal from a vote at the meeting, it received support from 38.2% of voting … continued profitability as governments around the world live up to their commitment to the Paris Agreement 2 degree …
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-riskTown of Sherburne – Budgeting (2025M-3)
… [read complete report - pdf] Audit Objective Did the Town of Sherburne (Town) Board (Board) develop realistic budgets? Audit Period December 31, 2020 – December 31, 2023. We extended our audit period to … fund TOV. The Town’s 2024 budgeted appropriations were as follows: General fund TW: $504,700 Highway fund TW: …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Opinion 98-16
… 1998 Bruce Bonacquist, District Treasurer Menands Union Free School District …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Village of Weedsport – Financial Management (2025M-76)
… manage fund balance? Audit Period March 1, 2022 – June 6, 2025 Understanding the Audit Area A village’s fund balance, … long-term financial planning. The Board is responsible for managing the Village’s fund balance, which includes … the Village’s 15 reserve funds, which provide a mechanism for legally saving money for future needs, and unrestricted …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76DiNapoli Announces $15 Million Investment in Northern Ireland
… has been funded by investment returns. The Fund’s fiscal year ends March 31, 2014. …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandCost-Saving Ideas: Reviewing Your Revenue Collection Process
… which are collected with taxes.) Ensure that the service provider complies with statutory requirements and … taxes or other charges by credit or debit card can enhance customer service and convenience. The governing board may … transaction date, the amount paid, a unique confirmation number and a notice to the taxpayer to print out and retain …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processVillage of Hobart - Board Oversight (2018M-88)
… $76,200 in real property taxes over the last 12 years for two unused properties that did not benefit taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Webster Central School District - Financial Condition (2018M-109)
… budgets as a financing source. However, $22 million (80 percent) was not used to fund operations. Recalculated …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… issue. Appendix B includes our comment on the issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Required Reporting
… and Tax Cap Compliance Constitutional Tax Limit Foreign Fire Insurance Tax Data Verification (replaces the MA-144) … Reporting Manuals (ARM): County, City, Town, Village [pdf] Fire Districts [pdf] School Districts [pdf] …
https://www.osc.ny.gov/local-government/required-reportingDutchess County – Financial Condition (2013M-370)
… taxes and State and Federal aid. Key Finding The County enterprise funds users’ charges have not been sufficient to … fund has had to subsidize a significant portion of both enterprise funds’ operations over the last three completed … Legislature has appropriated $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370