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Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… weaknesses associated with properly accounting for parking tickets. Key Recommendations The Board should conduct a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Fund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Village of … Post , Town of Schaghticoke and City of Yonkers . "In today’s fiscal climate, budget transparency and accountability for … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Village of …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Cattaraugus County – Sexual … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsXI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial Operations REV. 12/17/2014 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewState 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 Eligible Contracts Approved Eligible State Authority Contracts Under the Public Authorities Reform … Information on three categories of State authority contracts is displayed on Open Book NY …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyDiNapoli Report Highlights Local Government Reliance on Federal Aid
… issued a report today detailing the impact of federal aid on New York's municipalities and school districts. In … New York City received $4.7 billion in direct federal aid. Separately, New York City received $7 billion, of which … schools. "Local governments receive much-needed federal aid that supports our schools, fixes our roads and keeps our …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidComptroller DiNapoli Releases Municipal Audits
… for 17,560 gallons of gasoline, valued at nearly $55,000. The district did not ensure compliance with its … for legitimate district purposes. This included more than 10,000 gallons of gasoline, valued at $31,277, used by a …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Definitions – Contribution Stabilization Program
… that does not include employer Group Term Life Insurance (GTLI) owed that fiscal year. Employer’s Graded Rate Each …
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
… §122-b: A village may contract for services with a private volunteer ambulance service with which the town, in which the … whether a village may contract for services with a private volunteer ambulance service, notwithstanding the fact that … is located also contracts for services with the same volunteer ambulance service. General Municipal Law, §122-b …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… of the former Captain of the Town of Moriah Ambulance Squad, Michael Moran, for allegedly stealing over $14,000 … instilled in him by the Town of Moriah Ambulance Squad by disregarding the law and allegedly stealing funds he … 57, served as Captain of the Town of Moriah Ambulance Squad and also worked for Essex County as an Emergency …
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
… and Prior Years’ Adjustments page ) ; and The employer contribution rates for the retirement plans and optional benefits you offer. Employer Contribution Rates for ERS Retirement Plans Employer Contribution Rates for PFRS Retirement Plans When Rates Are … Employers pay an annual contribution for the cost of their employees …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsComptroller DiNapoli Releases School Audits
… accountability, it’s critical that schools make every dollar count," DiNapoli said. "By auditing school district … balanced its budgets by appropriating unrestricted fund balance. As a result, by the end of the 2011-12 fiscal … year, the district had an unrestricted unappropriated fund balance of $6,309, or .01 percent of the ensuing year’s …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0IT Asset Management (2022-MS-2)
… – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School District [pdf] , Central Valley Central School … approximately 4,800 IT assets were missing locations or employees assigned. As a result, officials exposed the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… controls. The District entered into a new three-year lease with the Company effective January 1, 2011 to pay rent … that the payment for at least the first two years of the lease doubled the cost for the same space, it is questionable … District’s ability to absorb any future increases in the lease payment. Key Recommendations Develop, adopt, and …
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 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)
… March 1, 2012 to March 18, 2013. Background The Village of Deposit is located in Delaware County and has a population … Village of Deposit Fiscal Monitoring and Selected Financial …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and examine selected operations … January 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected five-member Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… 1, 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a … Town of White Creek Board Oversight of Financial Activities 2013M64 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64