Search
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 … Town of Newstead Joint Highway Facility Project 2012M260 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … between services provided and supporting revenues. The statement describes four categories of nonexchange … The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… payroll and the accumulation and use of leave accruals for the period January 1, 2011, to August 31, 2012. … and an elected Town Supervisor. The Town’s total budget for fiscal year 2013 was approximately $5.7 million for the general fund and $3.6 million for the highway fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202DiNapoli 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 96-6
… 18, 1996 John T. Biscone, Esq., Town Attorney Town of New Scotland 1 Former Town Law, §104 was repealed (L 1964, …
https://www.osc.ny.gov/legal-opinions/opinion-96-6DiNapoli: Regional Land Banks Fighting Urban Blight
… been allocated. Unfortunately, out-year budget projections paint a pessimistic picture of land banks’ long-term …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightDiNapoli Releases Fiscal Stress Scores for 17 Cities
… as “susceptible to fiscal stress,” is the only city in the group to receive a stress designation. However, the city did … Batavia, Buffalo, Corning, Hornell, Lackawanna, Long Beach, Olean, Rochester, Salamanca, Syracuse, Utica, … year and could not be issued a score. The cities of Long Beach and Utica improved their scores and moved out of a …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesState Agencies Bulletin No. 921
… located in downstate New York (in the MCTD) are subject to the tax. Employee payroll expenses of agencies located in upstate New York (outside of the MCTD) also are subject to this tax for employees in positions located in the MCTD. Effective Date(s) The tax is retroactive to wages paid after March 1, 2009 Background Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxComptroller DiNapoli Statement on Reports Trump Administration Will Withdraw From Paris Agreement
… it is the direction the rest of the world is headed. If news reports are accurate, the administration's plan to …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreementDiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… and a member of the New York and Florida bars, the U.S. Supreme Court bar, the U.S. Court of Claims, and numerous federal … Washington D.C. bar associations and the bar of the U.S. Supreme Court. …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeDiNapoli Releases Bond Calendar for Second Quarter
… anticipated new issuances in the second quarter compare to past planned new issuances of $3.93 billion during the … scheduled at the request of the issuer and done pursuant to their borrowing programs. The second quarter new money borrowings are expected to include the following: Dormitory Authority of the State of …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-releases-bond-calendar-second-quarterComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Allegany County) The board relied on fund balance to finance part of the town’s operations, reducing unexpended … general fund from more than $304,500 as of Jan. 1, 2009 to less than $40,500 as of Dec. 31, 2013. The supervisor and …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
New York State Comptroller Thomas P DiNapoli today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group v DiNapoli which reaffirmed his farranging constitutional authority as the States chief fiscal officer
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersDiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… A Syracuse man was arrested yesterday for allegedly stealing over $21,946 in state pension payments meant for his deceased mother, State Comptroller Thomas P. DiNapoli and the New York … A Syracuse man was arrested yesterday for allegedly stealing over $21946 in state pension payments …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherOpinion 91-17
… county institutions or facilities which are within the definition of "hospital" contained in Public Health Law, … This Office, however, has concluded that, since the definition of "hospital" contained in Public Health Law, … or after September 1, 1953, it is our opinion that a local government may not adopt a local law expanding the exception …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Security Self-Assessment – Information Technology Governance
… Several of the main questions include follow-up questions that will elicit information helpful for evaluating the … arranging for additional training or a refresher in the near future. Likewise, if only a small handful of computer … return it. In any event, the governing board will probably need to speak with IT personnel and other key staff who play …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentState Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Baldwin Union Free School District – Sexual Harassment Prevention (SHP) … funds were returned, the funds were not available for the district’s use Eastern Suffolk Board of Cooperative … did not disable 681 network user accounts that were not needed or logged in to for at least six months. South …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 98-24
… assist the company's or department's general or emergency ambulance services, or to assist at a fire or other emergency …
https://www.osc.ny.gov/legal-opinions/opinion-98-24State Comptroller DiNapoli Releases Municipal Audits
… completed audits of Village of Fleischmanns , Village of Old Westbury , Town of Orangetown , Town of Portland , … of the clerk-treasurer’s records and reports. Village of Old Westbury – Justice Court (Nassau County) The justices … completed audits of Village of Fleischmanns Village of Old Westbury Town of Orangetown Town of Portland Rockville …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… and reserves balances are reasonable. From 2010-11 through 2014-15, the board appropriated an average of almost $2.2 million … fund balance to finance operations during 2013-14 and 2014-15. Auditors estimate that the district will realize an …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits