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Opinion 91-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AND PHRASES -- "In the same manner and at the same time as town taxes" (as meaning ad valorem levies) TOWNS -- Powers … Concerning the powers and duties of the town board in relation to a park district which …
https://www.osc.ny.gov/legal-opinions/opinion-91-10GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange transaction is … of nonexchange transaction: Derived tax revenues (for example income tax or sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsState Comptroller DiNapoli Releases Municipal Audits
… the clerk did not properly record dates of collections for clerk fees on 21 of 29 daily collections totaling $438 … excessive level. The board did not always seek competition for professional services or have adequate written agreements for the services provided. In addition, the board did not …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0City of Olean – Budget Review (B17-1-3)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2016. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1713 …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Rockland County – Budget Review (B6-13-6)
… for a savings of $4.3 million in a separate budget account as a negative expenditure amount. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6DiNapoli Releases Economic Profile of New York's North Country Region
… City of Ogdensburg and St. Lawrence County) and three school districts (Clifton-Fine, Indian River and Salmon …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-economic-profile-new-yorks-north-country-regionState Comptroller DiNapoli Releases Municipal Audits
… Bainbridge , Cortland County , Franklin County , Town of Liberty , Town of Ulster , City of White Plains and the … more than necessary when obtaining these services. Town of Liberty – Justice Court Operations (Sullivan County) Auditors … Town of Bainbridge Cortland County Franklin County Town of Liberty Town of Ulster City of White Plains and the Wilton …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… your local government's receipt collection system may get revenue into its bank account more quickly. Start by … revenue collection alternatives, using measures such as: How long does it take to process a tax or fee payment? How many total collections …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processTown of Sherburne – Budgeting (2025M-3)
… the Program A realistic budget begins with sound estimates and well-supported budgetary assumptions. Budgets should be … highway fund TW, general fund town-outside-village (TOV) and highway fund TOV. The Town’s 2024 budgeted appropriations … fund TOV is funded primarily by real property taxes and sales tax, and the highway fund TOV is funded primarily …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Opinion 92-40
… -- Powers and Duties (imposition of fees at county landfill) FEES -- Rates (authority to impose fees to produce revenue for general purposes) LANDFILL -- County (imposition of fees) -- Fees (authority to impose fees to produce revenue for general purposes) COUNTY LAW, §226-b: A county may …
https://www.osc.ny.gov/legal-opinions/opinion-92-40DiNapoli Releases Executive Budget Report
… in balancing the past two budgets, according to a report by State Comptroller Thomas P. DiNapoli on the State … participation rate is among the lowest in the nation. Structural Balance and Use of Federal Funds State budgets … and includes legislation to further increase the maximum annual deposits to 10% of State Operating Funds (SOF) …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportOpinion 95-25
… discussed in the opinion. CONSTITUTIONAL LAW -- Tax Limit (withholding State aid as penalty for levy in excess of) … express terms of section 54. Therefore, in our view, the withholding provisions of section 54-a are applicable to aid … "notwithstanding any other provision of law" overcomes the withholding requirement of section 54-a. In this regard, we …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Approved State Contracts and Payments
… $17.1 million with Slate Hill Constructors Inc. for bridge replacement at Interchange 43 and NYS Route 21 in … to acquire property for the creation of a Central New York Hub for Emerging Nano Industries, East Syracuse. Office of … $43 million for Tappan Zee Constructors LLC for the New NY Bridge Project. $5.1 million for Economic Development Growth …
https://www.osc.ny.gov/press/releases/2018/01/approved-state-contracts-and-payments-0Elba Central School District – Financial Condition (2013M-240)
… the 2013-14 fiscal year totaled $9.7 million. Key Findings From the 2008-09 to 2012-13 fiscal years, District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Cedarhurst Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Citywide Payment Services and Standards – Controls Over Payments
… Objectives To determine whether the New York City Department of Finance … Services and Standards (CPSS) unit has controls in place to ensure that payments received by and processed on behalf … To determine whether the New York City Department of Finance …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsOpinion 88-18
… E. Suarez, Esq., Village Attorney Village of Chestnut Ridge …
https://www.osc.ny.gov/legal-opinions/opinion-88-18State Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not monitor employee compliance with the acceptable Internet use policy (AUP) on …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsNorth Warren Central School District – Financial Condition Management (2017M-197)
… 2017. Background The North Warren Central School District is located in Warren and Essex counties. The District has … 2016-17. Unrestricted fund balance increased to almost $2.26 million or 17 percent of the ensuing year’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mPortville Central School District – Financial Condition (2013M-384)
… our audit was to review the District’s financial condition for the period of July 1, 2012 through November 13, 2013. … Board of Education. Budgeted general fund expenditures for the 2013-14 fiscal year are approximately $16 million. … Real Property Tax Law statutory limits and develop a plan for the use of excess fund balance. Develop a policy for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384