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Town of Newstead – Joint Highway Facility Project (2012M-260)
… Purpose of Audit The purpose of our audit was to examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August 31, 2012. Background The Town of Newstead is … the Joint Highway Facility Project at a maximum cost not to exceed $4.25 million. Key Findings An inter-municipal …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… Purpose of Audit The purpose of our audit was to determine if the Board and Supervisor provided adequate … accounting functions and information technology to properly account for and safeguard Town assets for the … Findings The Board did not provide the necessary guidance to the Supervisor and employees, and did not establish …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Issued To: County, City, Town and Village Chief Fiscal Officers GASB … or state programs which local governments are mandated to perform). Voluntary nonexchange transactions (for example … entered into voluntarily). The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsDiNapoli Releases Fiscal Stress Scores for 17 Cities
… are on the frontlines and must use this information to continue to budget carefully and develop sound multiyear financial … stress,” in “moderate fiscal stress,” is “susceptible to fiscal stress” or has “no designation.” The cities of …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… at branch locations, remote wagering locations, over the telephone and via the Internet. For the five-year period from …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … a policy or plan for accumulating and using reserves funds to ensure that the amounts are necessary, reasonable and in … and the budgets were not revised during this period to provide for the year-end increases made to the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionDiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… of the Comptroller of the State of New York on March 18, 2025, as set forth in the Notice of Sale published in The … dated as of the date of delivery, expected to be March 26, 2025. The State of New York reserves its right to change, …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsOpinion 88-36
… Prior opinions to the extent inconsistent, including 20 Opns St Comp, 1964, p 502, are superseded. You ask if a … McCollom v Aetna Casualty & Surety Co. , 260 App Div 1, 20 NYS2d 287). Under the same rule, a town tax collector was … protecting the sheriff's personal assets from loss (20 Opns St Comp, 1964, p 502). We have now reconsidered this …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Comptroller DiNapoli Releases State Audits
… of Health: Medicaid Program: Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a … whether pharmacy claims totaling approximately $15 million for prescription drugs ordered by the doctor were all … Transportation Authority: Subway Service Diversions for Maintenance and Capital Projects (2014-F-10) An initial …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … result, there are no procedures for the accounting records to be maintained for each water district or extension to ensure that costs are equitably and appropriately …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsOpinion 97-15
… to establish a special district for the operation and maintenance of street lighting. You ask whether a county … properties would be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq .) governs the establishment and operation of special districts within counties. Section …
https://www.osc.ny.gov/legal-opinions/opinion-97-15State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … The treasurer did not maintain adequate accounting records to report the summer recreation program's financial activity. … did not prepare and provide monthly trial balances, budget-to-actual reports or a statement of cash balances to the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1964
… reversal, or exchange request in PayServ. Once requests have been approved, replacement payroll checks will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newState Agencies Bulletin No. 1977
… Purpose The purpose of this bulletin is to provide agencies with instructions to update Tier 6 employees’ Savings Plans page due to the two-year look back. Affected Employees Tier 6 VDC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Comptroller DiNapoli Releases Municipal Audits
… not structurally balanced. The board used fund balance to finance operations. This resulted in the four main operating funds’ combined unrestricted fund balance to decline 65% from $1,165,418 as of Jan. 1, 2018 to $403,003 as of Dec. 31, 2020.If the board continues to use …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-12
… the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire company. You … General Municipal Law, §204-a authorizes "fire companies" to engage in certain "fund raising activities" (see also, …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Reporting Through Retirement Online – Legacy Reporting
… Retirement Online allows you to securely report service and salary … have a username and password, work with your Retirement Online contact and security administrators to receive access. …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… assistance to businesses to encourage various types of economic development projects. The AIDA Board (Board) is responsible for the general management and control of AIDA, including project approval and monitoring. An … including one active bond and 15 active Payments in Lieu of Taxes (PILOT) agreements. AIDA also had approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalState Agencies Bulletin No. 1256
… of 2012 was enacted into law, and amends portions of the Retirement and Social Security Law, Education Law and the … authorized the creation of a new Tier VI pension plan that included a Voluntary Defined Contribution Program (VDCP). The SUNY Optional Retirement Plan (ORP) was selected as the model for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 92-20
… 137: A town may not impose a licensing fee for concerts to be held on county fairgrounds during the running of the … occupations and activities within the town. Pursuant to section 136, a town has the power to license, among other activities, "... the giving of …
https://www.osc.ny.gov/legal-opinions/opinion-92-20