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Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer 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 … CostSaving Ideas Capital and Repair Reserve Funds for Town or County Water and Sewer Districts …
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)
… $56,909, including 37 assets with a total purchase price of $39,667 and 12 assets with a total estimated purchase price of $17,242 were not inventoried. Four IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentFinancial Reporting and Asset Allocation
… Previous Years 2025 December | November | October | September | August | July | June | May | April | March | … | June | May | April | March | February | January 2021 December | November | October | September | … Asset Class Long-Term Policy Allocation Domestic Equities 25% International Equities 14% Private Equity 15% Real Estate …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationAssessment Roll Verification (ARV) for School Districts
… reviews Changes to exemptions except those related to STAR, clergy and volunteer firefighters All assessment …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsComptroller DiNapoli Releases School Audits
… School District , Glen Cove City School District , Valley Stream Union Free School District #24 and the York Central School District . State Comptroller … and did not show all devices assigned to employees. Valley Stream Union Free School District #24 – Leave Accruals and …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2State Comptroller DiNapoli Releases School District Audits
… George Junior Republic Union Free School District – Website Transparency (Tompkins County) Although school … electronic components that cost $9,266 could not be found. Northport – East Northport Union Free School District – Extra-Classroom …
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)
… an appropriate manner, they did not always appropriately inventory and safeguard IT equipment or maintain sufficiently … list included at least 400 active IT devices that were missing either a serial number or tag number. The fixed asset … including manufacturer name, for 175 devices; and model information for 201 devices. Without recording device …
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
… of the city’s finances and report that officials do not have the ability to effectively monitor the city’s … accurate capital asset records. Auditors determined that, while assets totaling $1.7 million were inventoried, the …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsAccounting and Reporting Manual for Fire Districts
Fire District Accounting and Reporting Manual
https://www.osc.ny.gov/files/local-government/publications/pdf/arm-fds.pdfOpinion 2001-15
… district when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL … a lighting district) WORDS AND PHRASES -- "Corporation" (meaning of for purpose of Town Law §198[12]) -- "Property" (meaning of for purpose of Town Law §§191, 202-c) -- "Resident …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15City of Mount Vernon – Budget Review (B21-6-3)
… Court fees revenues closely throughout the fiscal year and make any needed budget amendments if revenues fall short of … separations closely throughout the fiscal year and make any needed budget amendments to ensure appropriations … how the excess retirement liability should be covered and make any needed budget amendments. Monitor tax collections …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3DiNapoli Announces $200 Million Commitment for Opportunistic Investments
… Fund to help increase access to the best investment talent in the emerging hedge fund space,”said Caroline …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investmentsReal Property Tax Cap - School Districts Guidance
… Handling Nassau County 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax … Year The 2015-2016 tax levies for some school districts in Nassau County were reduced in connection with corrections to …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceOpinion 96-19
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (joint purchase with town of real property and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION -- Capital … Whether a town and a fire district located within the town may jointly …
https://www.osc.ny.gov/legal-opinions/opinion-96-19May 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Requirements Multi-Modal Projects will be accounted for in a Capital Projects Fund or in an Enterprise Fund. … Program. The Multi-Modal Program provides reimbursements for authorized trial, port, airport and local highway and bridge projects. Funding for the Multi-Modal Program is obtained through the sale of …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… July 1, 2012 through November 20, 2013. Background The Orchard Park Central School District is located in Erie … Orchard Park Central School District School Bus Procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesNorth Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… inventory of IT assets (computers, tablets, document cameras, etc.).As a result, District officials cannot be …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentGarrison Union Free School District – Information Technology (2023M-127)
… – pdf] Audit Objective Determine whether Garrison Union Free School District (District) officials secured the … Determine whether Garrison Union Free School District District officials secured the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127State Comptroller DiNapoli Releases Audits
… achieve its intended goal of statewide interoperability. While the division is generally meeting its obligations for … Security Over Critical Information Systems (2016-S-69) While SED has taken steps to secure its critical information …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsGASB 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 … between services provided and supporting revenues. The statement describes four categories of nonexchange … The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactions