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Opinion 2004-4
… Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for school district) -- Legal Services (law partner of school board member as attorney for school district) GENERAL MUNICIPAL LAW §800(3): If the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4State Comptroller DiNapoli Releases Municipal Audits
… favorable terms and conditions. Village of Churchville – Electric Utility Services Billing and Collections (Monroe … County) The board did not provide adequate oversight of electric utility services billing and collections. The board did not request financial or electric utility services use, billing or collection reports …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1State Authority Contracts on Open Book NY
… Information on three categories of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt Contracts Filed … Information on three categories of State authority contracts is displayed on Open Book NY Approved Eligible Contracts Filed Exempt Contracts and …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyDiNapoli 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 Municipal Audits
… his office completed audits of the City of Johnstown , North Patchogue Fire District , Town of Rosendale and the … by the mayor before being submitted to the treasurer. North Patchogue Fire District – Fuel Inventory and Cash … his office completed audits of the City of Johnstown North Patchogue Fire District Town of Rosendale and the Town …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Definitions – Contribution Stabilization Program
… is an employer’s total bill, excluding payments for group term life insurance, deficiencies, previous amortizations, incentive …
https://www.osc.ny.gov/retirement/employers/csp/definitionsComptroller 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
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Lawrence D. Hasseler, Esq., Village Attorney Village of West Carthage …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… grand larceny in the third degree and arraigned before the Honorable Richard Carpenter in the Town of Moriah Court. He …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kAnnual 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-contributionsComptroller DiNapoli Releases School Audits
… and effectively." Canaseraga Central School District – Cafeteria Cash Receipts (Allegany County) District officials … have not adopted written policies and procedures governing cafeteria cash receipts. As a result, the district still uses … to the sales reports that are not approved by the cafeteria manager. Hoosic Valley Central School District – …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Examples from GASB Statement 34 - Statement of Cash Flows
… 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December … contributions 1,645,919 1,645,919 Purchases of capital assets (4,194,035) (144,716) (4,338,751) (400,086) … ACTIVITIES Proceeds from sales and maturities of investments 15,684 Interest and dividends …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. … lease with the Company effective January 1, 2011 to pay rent of $30,000 annually, which was double the $15,000 amount … the two existing firehouses will be sold. However, the rent amount will remain at $30,000 per year. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… adequate oversight of the Town’s financial activities for the period January 1, 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a population of … Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements for Federal …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Town of Florida – Town Clerk Operations (2012M-215)
… January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population … Town of Florida Town Clerk Operations 2012M215 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and selected … totaled $1.9 million. Key Findings The Board did not ensure that it received complete and accurate reports … fund balance to decline in the general and sewer funds. While the Village’s funds currently have positive unexpended …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… the quantities of fuel purchased/delivered, dispensed, and on hand. These records should be periodically reconciled to physical inventories of fuel on hand. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryIT 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-2State Comptroller DiNapoli Releases Municipal Audits
… of Erwin , Town of New Hartford and the Town of Oswego . "In today's fiscal climate, budget transparency and … Instead, the court clerk kept an annual check register in a computerized spreadsheet that detailed deposits and … appropriately sought competition for nearly $1.4 million in purchases that were over the competitive bidding …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… set-aside amount in the billing template they provided to charter schools. Instead, they used an outdated formula to … not submitted and rejected claims were not resubmitted for 1,280 eligible services totaling $25,004. Had these services … that were not required to be competitively bid. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-audits