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Gowanda Central School District – Financial Management (2024M-104)
… Audit Objective Determine whether the Gowanda Central School District (District) Board of Education (Board) and … Determine whether the Gowanda Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Town of Stanford – Financial Condition (2013M-225)
… population of approximately 3,800. The Town is governed by a Town Board that comprises a Town Supervisor and four … budgets that include the Town’s actual needs based on historical trends or other identified needs. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Village of Sinclairville – Water Operations (2014M-362)
… if the Village’s water system was operating effectively for the period June 1, 2013 through October 24, 2014. … is governed by an elected five-member Board of Trustees. For the 2014-15 fiscal year, general fund appropriations … billed and were unaware of the extent of unaccounted-for water. Village officials have not estimated what part of …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… duties – which included maintaining the Court’s accounting records, reconciling bank statements and completing required monthly reports to the State Comptroller’s Justice Court Fund – were not adequately …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107State Comptroller DiNapoli Releases Municipal Audits
… a breach notification policy or a disaster recovery plan. For access to state and local government spending, …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… million and determined: none were reviewed for sufficient budget appropriations, which could result in budget lines being overspent; 58 totaling $1.6 million did not have …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 88-56
… employee receives a direct or indirect pecuniary benefit from a contract, an officer or employee is deemed to have an … of the governing board's proceedings. Disclosure is not required under section 803 in the case of an interest in a … The commissioner should, therefore, consider abstaining from voting and discussions with respect to a contract …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 2004-4
… board member, directly or indirectly, receives no benefit from the monies paid by the district, then the board member … the board member should recuse himself or herself from discussions, and abstain from voting, on matters … from the consideration paid to the partner (1981 Opns St Comp No. 81-40, p 41; 1980 Opns St Comp No. 80-164, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4State Authority Contracts on Open Book NY
… than $1 million and which are awarded noncompetitively or paid in whole or part with moneys appropriated by the State. Approved … at greater than $1 million and awarded noncompetitively or paid in whole or part with moneys appropriated by the …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyDiNapoli Report Highlights Local Government Reliance on Federal Aid
… the impact of federal aid on New York's municipalities and school districts. In 2015, local governments and school districts outside New York City received $4.7 … federal aid that supports our schools, fixes our roads and keeps our communities safe," said DiNapoli. "But …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the City of … , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the City of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Definitions – Contribution Stabilization Program
… Retirement System’s Average Rates The System average rate represents the average normal contribution rate over all retirement plans in each system for a given … fiscal year. It is calculated by dividing the total normal contributions by the total billable salary from all …
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
… provided and financed on a town-wide basis (1980 Opns St Comp No. 80-85, unreported), town residents who also reside … or additional services, beyond the services already required under the town's contract. Otherwise, the village … would be paying under its contract for services already required to be provided to its residents under the town's …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… Police Superintendent Steven G. James announced the arrest of the former Captain of the Town of Moriah Ambulance Squad, Michael Moran, for allegedly … Police Superintendent Steven G James announced the arrest of the former Captain of the Town of Moriah Ambulance Squad …
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
… contributions, and in November, we provide your final annual invoice . The 2027 invoice (next year’s invoice for … and in November 2026, we will provide your final annual invoice. Note: Because your estimated invoice and annual invoice are calculated using reported earnings and …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsReporting Member Contributions – Enhanced Reporting
… on each employee’s full gross salary (which you report to NYSLRS). For information about how much your NYSLRS employees contribute (including … responsible for refunding the member and correcting their W-2 form as applicable. NYSLRS is prohibited by the IRC from …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … School District , Hoosic Valley Central School District , New Paltz Central School District and the Washingtonville … officials missed opportunities to minimize property taxes. New Paltz Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Examples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright … Facilities Totals Internal Service Funds CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers $ 11,400,200 $ 1,345,292 $ 12,745,492 … Examples from GASB Statement 34 Statement of Cash Flows …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsIT 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-2