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Accounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdf2021 Local Sales Taxes Grew by Over 19 Percent; Exceeded Pre-Pandemic Levels
The report examines the many factors that drove sales tax growth in 2021, including inflation, along with the difference in sales tax recovery between New York City and the rest of the State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2021-local-sales-taxes-grew-by-over-19-percent-exceeded-pre-pandemic-levels.pdfClaims Processing Activity October 1, 2024 Through March 31, 2025 (2024-S-26)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s26.pdfLocal Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … annual update document with the State Comptroller’s Office for 2010, 2011, 2012 and 2013. Village of Clinton – Financial … records were inaccurate and unreliable. Fund balances for all funds were commingled in the records, making it …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Company , Village of Livonia , Plattekill #1 Fire District and the Town of Schroeppel . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsOpinion 94-4
… statement) TOWN BOARD -- Powers and Duties (requiring original signatures on vouchers) TOWN COMPTROLLER -- Powers and Duties (requiring original signatures on vouchers) TOWN LAW, §118(1); GENERAL … or town comptroller, as the case may be, has required an original signature. You ask whether vouchers submitted for …
https://www.osc.ny.gov/legal-opinions/opinion-94-4DiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… and resolve consumer complaints in a timely manner." Valid registration of repair shops and inspection stations provides … For access to state and local government spending, public authority financial data and … contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to promote transparency in …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsDiNapoli Bolsters State Pension Fund Support of LGBTQIA+ Equity & Inclusion at Portfolio Companies
… they support LGBTQIA+ employees in the workplace. “June is Pride Month, when millions of Americans come together to … to make my office one of fairness and inclusion and as an investor will continue to call on companies to treat all … and ultimately lead to improved shareholder value. That is what we are after.” The requests, directed to 17 companies …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-bolsters-state-pension-fund-support-lgbtqia-equity-inclusion-portfolio-companiesLanguage Access Services
… 26, issued on October 6, 2011, established a statewide language access policy in New York State. The order required … effect on July 1, 2022, codified and expanded the State’s language access policy requiring translation of vital … contracted vendor, LanguageLine Solutions (Language Line), for interpretation services. According to the …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-servicesTown of Horseheads – Information Technology (2025M-109)
… to staff? Audit Period January 1, 2024 – January 21, 2025 We extended our audit period through March 26, 2025, to review documentation supporting whether data backups …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109State Comptroller DiNapoli Releases Municipal Audits
… audits of Bolton Fire District , Town of Deer Park , East Bloomfield Fire District , East Bloomfield-Holcomb Fire Department , City of Newburgh , … budget complies with the property tax levy limit. East Bloomfield Fire District – Financial Operations (Ontario …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … on system cybersecurity threats. Water plant officials do not receive alerts to such threats from key sources, … testing requirements. Although the city maintains a master list of 226 properties with elevators and related equipment, …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Opinion 92-4
… the type of conditioning necessary for the firefighters to efficiently fulfill their firemanic functions, the nature … assurance that it is realizing sufficient benefits to justify the expenditure and the cost is reasonable in relation to the benefits received by the district. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 98 - 19
… to a mandatory referendum. 2 October 15, 1998 Richard T. Nolan, Esq., Attorney at Law Yaphank Fire District 1 With …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Operational Training and Medical Assessments of Train Crews
… on Staten Island, which runs from the St. George Ferry Terminal to the southern terminus at the Tottenville Terminal. Administratively, SIR is a separate operating unit, …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0Oversight of Transportation Services and Expenses
… to effectively monitor and ensure accountability over transportation expenses and transportation services. For transportation expenses, excluding fueling, and … to effectively monitor and ensure accountability over transportation expenses and transportation services …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesValley Stream Central High School District – Capital Assets (2025M-16)
Did Valley Stream Central High School District District officials properly monitor account for and dispose of capital assets
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Town of Plattekill – Information Technology (2025M-132)
… Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate controls to safeguard information … Area Town officials must manage network user accounts and develop adequate controls to minimize the risk of …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132