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Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Village of Franklinville Town of Jefferson City of Olean and the WalworthSeely Public Library
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Opinion 89-43
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district may change the office of fire district treasurer from an elective to an appointive … Whether the elective office of fire district treasurer may be abolished and replaced by an …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Contract Advisory No. 7
… only special characters which should be used in a Contract ID on the Statewide Financial System (SFS) are the two … the Business Unit, Contract Number, and Department ID values. Stand alone purchase orders should not contain any special characters. Guidance: The Contract ID for all new contracts including but not limited to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… of personal expenses. The District retained an independent contractor to perform the duties of Secretary-Treasurer. Town … public offices and may not be delegated to an independent contractor. During our 16-month audit period, the District … and qualified public officer, rather than an independent contractor. Ensure that there is a comprehensive written …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsCooperative Information Technology Services (2012MR-1)
Cooperative Information Technology Services 2012MR1
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Comptroller DiNapoli Releases School Audits
… District , Roosevelt Children’s Academy Charter School and South Colonie Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… will not be tolerated. I thank Bolivar Police Chief Steven McPherson and Allegany County District Attorney Keith …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… Clyde is located in the Town of Galen in Wayne County and has approximately 2,100 residents. The Village is governed by … financial and capital plans. As a result, the Board has adopted budgets that were not based on sound and realistic estimates of expenditures, and the Village has excessive fund balance in the general fund. The Board has …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96DiNapoli Report Highlights Local Government Reliance on Federal Aid
… safety, economic development, health, community services, culture and recreation, utilities and sanitation. To read … and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidComptroller DiNapoli Releases School Audits
… School District , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union Free … existing balances are appropriate and necessary. Pearl River Union Free School District – Competitive Procurement … School District Lyons Central School District Pearl River Union Free School District and the Valhalla Union Free …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Opinion 88-69
… for the purpose of providing prehospital emergency medical treatment or transporting sick or injured persons found … within the boundaries of the municipality to a place for treatment of such illness or injury. Therefore, since section …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Annual Employer Contributions – Employer Contributions and Rates
… in November, we provide your final annual invoice . The 2027 invoice (next year’s invoice for the payment due February 1, 2027) will use: The employees’ earnings reported to NYSLRS by … we provide a projected invoice as a budgeting tool for the 2027 invoice. Because employees’ earnings have not yet been …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsIT Asset Management (2022-MS-2)
… audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Town of Florida – Town Clerk Operations (2012M-215)
… the Clerk’s records and reports detailing collections for real property taxes and Town fees. The Board should also …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215NYS Common Retirement Fund Reports Second Quarter Results
… New York State Comptroller Thomas P. DiNapoli. “Continued market volatilely supports our conservative approach to long … to increase accountability and transparency. Quarterly rates of return provide a snapshot of performance over three …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsTaxes and Interest
… interest bearing such as bank accounts, utility refunds and certain court funds. Interest is paid for a period of … rate is set by the New York State Department of Tax and Finance and is updated quarterly. Claims involving securities, such … bearing items such as bank accounts utility refunds and certain court funds …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Findings The Board of Public Utilities (BPU) did not seek bids for purchases from six vendors who were paid $387,763 and the City did not seek bids for purchases from one vendor who was paid $65,864. BPU … substituted with personal checks. Key Recommendations Seek bids and quotes as required by City policy and State statute. …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72DiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… For the three-month period ending Sept. 30, 2022, Fund investments returned an estimated -3.85%. “The recent … Review . The review, most recently performed by Kroll LLC, found the Fund “continues to be a leader amongst its …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterDiNapoli Releases Bond Calendar for Third Quarter
… the month of September at this time. The anticipated sales in the third quarter compare to past planned sales of $4.99 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-bond-calendar-third-quarterDiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… State tax receipts totaled $33.2 billion through the first quarter of State Fiscal Year (SFY) 2025-26, $580.5 million … collections were also $3.3 billion higher than the first quarter of 2024, according to the monthly State Cash Report … above DOB’s financial plan projections through the first quarter. However, PIT receipts were nearly $3 billion higher …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarter