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DiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… billion in February were $21.6 million above the state’s latest estimates, according to the monthly cash report released today by New York State Comptroller Thomas P. DiNapoli. Through 11 months …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileOpinion 95-12
… by L 1992, ch 708, govern the deposit and investment of public funds of "local governments". For this purpose, a … government is defined to include municipal corporations, school districts, BOCES, district corporations, special improvement districts, public libraries and IDAs (General Municipal Law, §§10[1][a], …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Comptroller DiNapoli Releases Municipal Audits
… Area Recreation Commission , Longwood Public Library and the Upper Mohawk Valley Regional Water Board . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Merrick Union Free School District – Financial Condition (2016M-240)
… December 31, 2015. Background The Merrick Union Free School District is located in the Town of Hempstead, Nassau … are used for their intended purpose. … Merrick Union Free School District Financial Condition 2016M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240South Huntington Union Free School District – Financial Condition (2016M-132)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … approximately $156.1 million. Key Findings The Board and District officials overestimated general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Valhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Valhalla Union Free School District serves parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Village of Lewiston – Purchasing (2013M-45)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for … and the Village’s procurement policy. The policy-required checklist was not attached to any of these 36 claims. The use …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Opinion 93-11
… of with respect to installment purchase contracts) PUBLIC CONTRACTS -- Installment Purchase Contracts … "indebtedness" which may be contracted by a municipality, school district or fire district (see also State … the powers of [a] county, city, town, village, school district or fire district to contract indebtedness". …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Compliance With Payment Card Industry Standards (Follow-Up)
… included in our initial audit report, Compliance With Payment Card Industry Standards ( 2016-S-31 ). Background Our … Transportation Authority (Authority) complied with payment card industry security standards. The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/compliance-payment-card-industry-standards-followState Agencies Bulletin No. 1683
… (Reissued Checks due to Reversed Direct Deposits) Payroll Garnishment Officers (Garnishment Refunds) Payroll Reissued Checks (State Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1683-new-payroll-check-notification-reportCompliance With Payment Card Industry Standards (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations … PCI compliance and the need to protect credit card data from unauthorized access, a range of weaknesses were still … are given 30 days after the issuance of the follow-up review to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-followGowanda Central School District – Financial Management (2024M-104)
… the Gowanda Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the District’s fund balance and reserves. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104XI.18 Overview – XI. Procurement and Contract Management
… specific procurement process or contract type may be found in sections/subsections related to the specific topic area. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18-overviewPre-Audit - State Insurance Fund
… Memo 89 – A.7286/S.7177 (Rodriguez/Krueger) – Relates to the pre-audit of expenditures from the state insurance … by the state comptroller. Memo Bill Text Status … Relates to the preaudit of expenditures from the state insurance fund …
https://www.osc.ny.gov/legislation/pre-audit-state-insurance-fund-1Opinion 2011-1
… ( see e.g. Abiele Contracting Inc. v New York City School Construction Authority , 91 NY2d 1, 10, 666 NYS2d 970, … authority ( see Abiele Contracting Inc . v New York City School Construction Authority , 91 NY2d 1, 11, 666 NYS2d 970, …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Opinion 92-53
… total county sales tax receipts returned to the county by New York State and that the remaining 40% will be allocated among … proportion as may be agreed upon by the elective governing body of the county and of each of the cities in the county …
https://www.osc.ny.gov/legal-opinions/opinion-92-53State Comptroller DiNapoli Releases Audits
… the following audits and examinations have been issued. Department of Agriculture and Markets: Annual Assessment of Market … incidents regarding various aspects of Department of Corrections and Community Supervision facilities operations, …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsCity of Yonkers – Budget Review (B6-15-15)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Opinion 88-48
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … in furtherance of the corporate purposes of the Authority and that the Authority has a rational basis for choosing a …
https://www.osc.ny.gov/legal-opinions/opinion-88-48DiNapoli: NY's Homeownership Rate Lowest in the Nation
… New York state has the lowest homeownership rate in the nation, driven by low rates in New York City, according to a report released today by State … P. DiNapoli. Only 53.6% of New York households owned a home in the second quarter of 2022, compared to 65.8% …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nation