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Opinion 2005-4
… liability reserve fund) MUNICIPAL FUNDS -- Unemployment Insurance Reserve Funds (referendum requirement for transfer to employee benefit accrued liability reserve fund) … Liability Reserve Funds (referendum requirement for transfer from unemployment insurance reserve fund) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… district’s bank account. Set up electronic funds transfer (EFT) with the bank to receive payments from the State and …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… the budget, for unexpected occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general … that is not needed to finance operations results in real property tax levies that are higher than needed. The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mState Comptroller DiNapoli Releases Municipal and School Audits
… at the end of two of the four fiscal years reviewed to the capital projects fund. Prior to the fiscal year-end transfers that totaled about $13.4 … (Delaware County) The board and district officials failed to properly manage fund balance and reserves. The board and …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… by $4.5 million, and missing opportunities to lower real property taxes. The board and district officials …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… Board of Cooperative Educational Services (BOCES) – Electricity Contract Monitoring and Billing (Dutchess County) BOCES officials did not monitor electricity rates to ensure they were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Seminars for Local Officials
… with your home and work lives is not an easy task. For that reason, OSC’s Local Official Training Unit offers seminars for municipal and school district governing boards and other … and generally incorporate 2–3 different topics. See below for more information on how to request training near you. …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsSubmit a Financial Data Request
… Requesters can either phone the Local Government and School Accountability (LGSA) …
https://www.osc.ny.gov/local-government/data/submit-financial-data-requestDiNapoli: L.I.C., Sunnyside and Woodside Are Drivers of Economic Growth in Queens
… more than the borough or city shares. Median rent of $2,107 (including utilities) was higher than Queens overall … numbers. Crime The neighborhoods are served by the 108 th Precinct, where crime fell 4.6% in 2024 after five … robbery, and felony assault) made up 30% of crimes in the precinct in 2024, which was a smaller share than across …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-lic-sunnyside-and-woodside-are-drivers-economic-growth-queensDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… Property tax growth for local governments will be capped at less than one percent for the 2016 fiscal year, according to a report issued today … Property tax growth for local governments will be capped at less than one percent for the 2016 fiscal year according to a report …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… two recommendations included in our initial audit report, Universal Pre-Kindergarten Program: Monitoring of Health and … Safety Requirements (Report 2016-S-10 ). Background The Universal Pre-Kindergarten (UPK) program provides … Audit/Report of Interest State Education Department: Universal Pre-Kindergarten Program: Monitoring of Health and …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual … for-profit organization located in Albany, New York, is an SED-approved provider of preschool special education … the 2013-14 school year, Spotted Zebra provided three SED-funded, rate-based preschool special education programs …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualChild Care Licensing and Inspection
… ensure licensed and registered child care facilities are in compliance with applicable laws and are safe for children. … it does not have proactive measures in place to identify illegal child care providers and otherwise mitigate illegal …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual … organization located in Rochester, New York, is an SED-approved provider of preschool special education … education services using reimbursement rates set by SED; the State, in turn, reimburses the county 59.5 percent …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… through April 17, 2014. Background The Cincinnatus Central School District provides education to children residing in … seven-member Board of Education. The District operates one school which has about 645 students and 190 employees. The … Cincinnatus Central School District Fund Balance and Reserves 2014M191 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Chittenango Central School District – Audit Follow-Up (2023M-155-F)
… pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chittenango Central School District’s (District) progress … The purpose of our review was to assess the Chittenango …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fSouth Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… of Review The purpose of our review was to assess the South Orangetown Central School District’s (District) … in implementing our recommendations in the audit report South Orangetown Central School District – Network User … The purpose of our review was to assess the South Orangetown Central School Districts District progress …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fMember & Retiree E-News Archive — 2025
… 2025 International Fraud Awareness Week Signs of a Scam Fighting Pension Fraud Retirees: Make Sure You Receive …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… and itemization are provided and that payment is for proper district purposes. The auditor must report … expertise in district finances, and have expertise with purchasing policies. Candidates may include: a district … a person hired through an inter-municipal or shared service agreement an outside contractor a BOCES employee – …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorCopiague Union Free School District – Audit Follow-Up (2023M-150-F)
… Free School District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report … Free School Districts District progress as of January 2026 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/copiague-union-free-school-district-audit-follow-2023m-150-f