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State Authority Contracts on Open Book NY
… because currently this information is not available from any centralized source. Filed Exempt State Authority … Contracts The Comptroller believes that taxpayers have a right to information about all State authority … are eligible for OSC review and approval – even those that have not been designated for prior approval. To that end, by …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Burke – Fiscal Oversight (Franklin County) The board did not adequately oversee the town’s financial operations. The … monthly financial reports. In addition, the board did not have adequate procedures for auditing claims. Consequently, …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0IT 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-2Opinion 88-69
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … service. General Municipal Law, §122-b authorizes any county, city, town or village, acting either individually …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … and bus purchases. Additionally, district officials have not adequately analyzed reserves to determine if they were established and funded properly and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Definitions – Contribution Stabilization Program
… the actuarial assumptions recommended in the Annual Report to the Comptroller on Actuarial Assumptions. The present value of benefits is then compared to the value of the Common Retirement Fund’s assets. The … spread over the future working lifetimes of active members to determine annual contribution rates. Normal Annual …
https://www.osc.ny.gov/retirement/employers/csp/definitionsReporting Member Contributions – Enhanced Reporting
… 414(h) contributions. (Note: ERS members in Tiers 3 and 4 have reached their cessation date and no longer make … October 1, 2013 are 414(h) contributions. (Section 414(h) does not apply to PFRS contributions made prior to October 1, 2013 and is not retroactive.) If you have questions about reporting contributions, use our help …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… as required by the Village’s procurement policy. The Board does not review claims for payment; instead, one Trustee is appointed as Commissioner of Claims. Village officials have not established sufficient internal controls over key … along with job descriptions to ensure that users have access only to transactions within the scope of their …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Comptroller DiNapoli Releases School Audits
… Cash Receipts (Allegany County) District officials have not adopted written policies and procedures governing … – Reserve Funds (Orange County) District officials have not implemented the district’s reserve fund policy for …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected … of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of … balance of $12,600 at the end of 2012. This decline in fund balance was caused by the Board not adopting …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Florida – Town Clerk Operations (2012M-215)
… Purpose of Audit The purpose of our audit was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background The Town of Florida is located … and reports or physically secure collections, there may have been transactions that were not accounted for and …
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)
… records and related reports. As such, the Board did not have accurate information with which to base its financial … sewer funds. Inaccurate budgeting and lack of monitoring have caused fund balance to decline in the general and sewer funds. While the Village’s funds currently have positive unexpended surplus fund balances, if the Board …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Examples from GASB Statement 34 - Statement of Cash Flows
… $ 1,345,292 $ 12,745,492 $ 15,326,343 Payments to suppliers (2,725,349) (365,137) (3,090,486) (2,812,238) Payments to employees (3,360,055) (750,828) (4,110,883) (4,209,688) Internal activity - payments to other funds (1,296,768) (1,296,768) Claims paid …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … and OASAS-certified providers have met the regulatory requirements for collecting and disposing of unneeded drugs. …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsTown 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 approximately … members. Budgeted 2013 appropriations were $271,156 for the general fund and $672,290 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… an increase of 1.6% or $376 million from 2023, according to a report released today by State Comptroller Thomas P. … of the average pre-pandemic growth rate (3.8%) of 2011 to 2019 following the Great Recession. “New York’s local governments rely on sales tax collections to support essential services in their communities,” DiNapoli …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Taxes and Interest
… In most cases, claims for securities will include any dividends or accruals that have been earned by the security since the date we received … identification number and backup withholding status. Any questions regarding your tax liability should be …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestOpinion 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-2004-4Opinion 88-56
… Law, §802(1)(b) is applicable. This is in response to your letter asking whether a fire district commissioner … et seq .) contains the provisions of law which relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or …
https://www.osc.ny.gov/legal-opinions/opinion-88-56State Comptroller DiNapoli Announces Municipal Audits
… P. DiNapoli today announced the following municipal audits have been issued. Procurement of Electricity and Natural Gas … sheets electronically instead of printing them out only to have paper copies on file in order to save the time and … P DiNapoli today announced the following municipal audits have been issued …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-audits