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Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… district, consider setting aside money in a capital or repair reserve fund to be used for future capital projects or certain repair costs. Planning today and saving incrementally can … creation of a "specific" capital reserve fund. Establish a Repair Reserve Fund A repair reserve fund may be used for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… report – pdf] Audit Objective Determine whether Locust Valley Central School District (District) officials … Determine whether Locust Valley Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentReal Property Tax Cap - School Districts Guidance
… Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceComptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … officials complied with the district’s procurement policy for purchases requiring quotes, officials could improve their … of Interest (Nassau County) There was no written policy for notifying the district’s information technology office of …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Westchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… jury in White Plains, New York, returned an Indictment yesterday charging GUY PARISI, a Westchester attorney, with … as a court-appointed administrator. PARISI was arrested yesterday morning and was presented before the United States … grand jury in White Plains New York returned an Indictment yesterday charging Guy Parisi a Westchester attorney with …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleOpinion 2001-15
… which services have been provided, the district may not be dissolved pursuant to section 202-c of the Town Law. TOWN LAW … and for which services have been provided, may be dissolved. You indicate that the district does not own any … which services have been provided, the district may not be dissolved pursuant to section 202-c of the Town Law. There …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15State Comptroller DiNapoli Releases School District Audits
… The district’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is within the limits …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… tag number. The fixed asset report did not contain serial numbers for 435 devices; complete descriptions, including … for 201 devices. Without recording device serial numbers and asset tag numbers, officials cannot ensure that asset tags were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentState Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… deficiencies in the areas of monitoring and documentation. Port Authority of New York and New Jersey: Real Property Dispositions (2015-S-73) The Port Authority follows an Administrative Instruction (AI) … 1990. Auditors also found the AI does not reflect the Port Authority's current policies for administering property …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsOpinion 96-19
… and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION -- Capital Improvements (joint … of a building to be used as town hall and fire station) -- Real Property (joint acquisition of real property … and construction of building for use as town hall and fire station) GENERAL MUNICIPAL LAW, §119-o; TOWN LAW, §§64(2), …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
Orchard Park Central School District School Bus Procurement and Reserves 2013M368
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… other than personal service costs, as follows: $81,370 in real estate taxes. According to a lease agreement, Wagner was only responsible for the payment of real estate taxes above the base year amount; $39,709 in …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… York State by any resident or non-resident as described in Article 22 of the Tax Law. Business Taxes – Corporation Franchise 30201 Corporation Franchise Tax – Article 9A Tax imposed on the income of corporations doing … in the MCTD. 30211 Unrelated Business Tax – Article 13 Tax imposed on 501Cs, colleges and universities, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange transaction is … between services provided and supporting revenues. The statement describes four categories of nonexchange …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsGarrison Union Free School District – Information Technology (2023M-127)
… physical controls and maintained inventory records for information technology (IT) equipment, and developed an … controls, maintain complete and accurate inventory records for IT equipment or develop an IT contingency plan. In … listing. Key Recommendations Develop written procedures for managing network user account access that includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127May 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… provides reimbursements for authorized trial, port, airport and local highway and bridge projects. Funding for … provided the project is consistent with an approved airport layout plan; and county, town, city and village … aviation projects must be consistent with an approved Airport Layout Plan; port projects only located in Albany, …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programExxon's Investors Call for Meaningful Climate Risk Plan
… those results with investors, Exxon refuses to account for the goals of the Paris Agreement. Irrespective of the … may have on the value of its oil and gas reserves and resources, and its plans for adjusting to those changes, are … assessment of the impact of the 2 degree scenario on its resources through 2040 and beyond. Several of Exxon's peer …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… (IT) assets such as laptop computers, tablets and monitors; did not always keep records of those assets; and … technology IT assets such as laptop computers tablets and monitors did not always keep records of those assets and …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentOpinion 98-12
… that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general … in the city's general fund constitute "moneys" within the meaning of section 9-a and may be temporarily advanced to the …
https://www.osc.ny.gov/legal-opinions/opinion-98-12