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Opinion 94-21
… or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARDS -- Powers and Duties (purchase order system) TOWN LAW, §110: The town board, in its discretion, may require multiple signatures for all, … two signatures be obtained to authorize purchase orders in excess of $5,000 in towns. There is no State statute which …
https://www.osc.ny.gov/legal-opinions/opinion-94-21DiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… Local government sales tax collections in New York state totaled $23 billion in calendar year 2023, up 4.2%, or $919 million, from 2022, largely influenced by growth in New York City sales taxes, according to a report released …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023DiNapoli: Office Has $14.5 Billion in Unclaimed Funds; Urges New Yorkers to Claim Lost Money
… today announced that his office has over $14.5 billion in unclaimed funds and urged New Yorkers to see if any of it belongs to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-office-has-145-billion-unclaimed-funds-urges-new-yorkers-claim-lost-moneyDiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesDiNapoli and Diaz Help Bronx Residents Claim $245 Million in Lost Money
… President Ruben Diaz Jr. will help raise awareness about unclaimed funds across the borough. It’s your money, come and get it. … Bronx residents to make the effort to track down their unclaimed money from the more than $244 million in unclaimed …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-and-diaz-help-bronx-residents-claim-245-million-lost-moneyComptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… Thomas P. DiNapoli today announced that $111,180 in unclaimed funds has been returned to Buffalo city residents since he …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsDiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… Local government sales tax collections in New York state totaled $5.7 billion in the second quarter of 2023 (April-June), an increase of …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… for both in its systems, the Department never applied payment controls and, consequently, Medicaid has been …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andDiNapoli: Woman Pleads Guilty to Theft and Must Pay Back $459K in NYS Pension and Social Security Payments
… of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-woman-pleads-guilty-theft-and-must-pay-back-459k-nys-pension-and-social-security-paymentsReporting Member Contributions – Enhanced Reporting
… . Member contributions are calculated on each employee’s full gross salary (which you report to NYSLRS). For …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsDiNapoli: Fomer Rosendale Court Clerk Pocketed Cash
… of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-fomer-rosendale-court-clerk-pocketed-cashVillage of Catskill – Financial Condition (2014M-134)
… the financial oversight provided by the Board of Trustees for the period June 1, 2012 through December 19, 2013. … of Trustees is the elected legislative body responsible for the general management and control of the Village’s finances and operations. For the fiscal year ending May 31, 2013, the Village reported …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134DiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and … 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Keeseville – Financial Condition (2013M-192)
… our audit was to review the Village’s financial condition for the period June 1, 2010, through May 31, 2013. Background … an elected Mayor. The Village’s budgeted appropriations for the 2013-14 fiscal year are approximately $1.4 million. Key Findings The recorded total fund balance for the general, sewer, and water funds at the end of the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Town could achieve cost savings or revenue enhancements in its water operations and reduce electricity costs for the … January 31, 2012. Background The Town of Monroe is located in Orange County and has a population of approximately … water processed. We estimated that the Town lost $64,787 in water rent revenue from unbilled water if the lost water …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Village of Oxford – Justice Court Operations (2013M-219)
… Purpose of Audit The purpose of our audit was to review the Justice Court’s financial operations for the period June 1, 2011 through April 30, 2013. Background …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Forestville Central School District – … IT assets. In addition, personal internet use was found on computers assigned to employees who routinely accessed … today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… of assets and liabilities is required in either case. Business-Type Activities Enterprise Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34III.3 Scope of the SFS – III. Statewide Financial System (SFS)
… the SFS processes vouchers and encumbrances, provides for the audit of these transactions, and performs other … The SFS does not generate budget preparation data for bill drafting purposes and is not intended to replace the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfs