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Opinion 88-69
… AMBULANCE SERVICE -- Contracts (by village with same entity with which town contracts) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Comptroller DiNapoli Releases School Audits
… Although the district appropriated fund balance each year, the adopted budgets actually produced operating …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Definitions – Contribution Stabilization Program
… the Comptroller. The Actuary determines the present value of current and future retirement benefits based on the … Comptroller on Actuarial Assumptions. The present value of benefits is then compared to the value of the Common Retirement Fund’s assets. The difference …
https://www.osc.ny.gov/retirement/employers/csp/definitionsReporting Member Contributions – Enhanced Reporting
… file upload process using transaction 3, or through manual reporting . Member contributions are calculated on each … by submitting an adjustment using a paper adjustment form. The contributions will be returned to you if identified … reporting contributions, use our help desk form (select “Monthly Employer Reporting” from the dropdown). Rev. 10/23 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… internal controls over selected financial operations for the period June 1, 2011 through November 30, 2012. … expenditures totaled about $6.8 million and $7.4 million for the 2011-12 and 2012-13 fiscal years, respectively. Key … procurement policy. The Board does not review claims for payment; instead, one Trustee is appointed as …
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
… and procedures governing cafeteria cash receipts. As a result, the district still uses only one cash drawer and … budgets by appropriating unrestricted fund balance. As a result, by the end of the 2011-12 fiscal year, the district … retained. The $956,640 balance in this reserve as of June 30, 2013 was 14 times the amount of the district’s …
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 … January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a …
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)
… condition and selected financial operations for the period March 1, 2012 to March 18, 2013. Background The Village of Deposit is located …
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
… other payables (297,446) (86,643) (384,089) 475,212 Accrued expenses (4,251,369) 11,520 (4,239,849) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Office of Addiction Services and Supports (OASAS): Oversight of Drug … two requirements were found to be not applicable. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… activities for the period January 1, 2011, to September 30, 2012. Background The Town of White Creek is located in …
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
… in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million from 2023, … in 2024 dipped below pre-pandemic lows, quarterly year-over year growth – ranging from 1.3% in the fourth quarter to 2.2% …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Taxes and Interest
… and certain court funds. Interest is paid for a period of five years from the date we receive the property. The interest rate is set by the New York State Department of Tax and Finance and is updated quarterly. Claims … stocks, bonds, and mutual funds, may be paid in the form of the original security (if available) or by returning the …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestOpinion 2004-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (law partner of school …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 88-56
… to your inquiry, the commissioner is paid a fixed salary by the firm and does not receive commissions. This …
https://www.osc.ny.gov/legal-opinions/opinion-88-56State Comptroller DiNapoli Announces Municipal Audits
… districts did not always evaluate procurement options or make comparisons to benchmark rates to ensure they … granted exemptions without applications, renewal forms or supporting documentation and did not correctly calculate … $6.9 million in town-exempt assessed value lacked one or more required supporting documents to determine …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0Accidental Disability – Special 20- and 25-Year Plans
… the amount of service you have. “Accident” has a specific meaning with NYSLRS disability benefits. We determine whether … disability retirement must be submitted while you are in service or within two years of your discontinuance from service. The law defines “in service” as: Being paid on the payroll; or On an …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilityAbout Filing the Resolution – Reporting Elected and Appointed Officials
… information, you should notify us using our help desk form (select “Reporting Elected and Appointed Officials” from … us for help correcting their job code. Use our help desk form and select “Reporting Elected and Appointed Officials” …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolution