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Comptroller DiNapoli Releases Municipal Audits
… operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and … board-adopted vehicle use policy and as a result had no assurance that fuel was used only for legitimate district …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-306
… Purpose To provide agencies with information for the manual processing of the general salary increase and … City University of New York (CUNY) and NYSNA which calls for General Salary and other increases effective August 15, … Salary and shift differential increases may be processed for all eligible salaried and hourly employees for Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-306-salary-and-other-increases-employees-represented-new-yorkDiNapoli Report Highlights Local Government Reliance on Federal Aid
… P. DiNapoli issued a report today detailing the impact of federal aid on New York's municipalities and school … aid. Separately, New York City received $7 billion, of which $1.7 billion went to funding the city's public … climate, it's important for New Yorkers to get a sense of how much funding is at stake and what programs might be at …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. … amount paid in 2010, for the two existing firehouses. When the new firehouse construction is complete, the two … same space, it is questionable that the District has been paying fair market value. Instead, it appears that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mState Comptroller DiNapoli Releases Municipal Audits
… East Meadow Public Library , Town of Erwin , Town of New Hartford and the Town of Oswego . "In today's fiscal climate, … eligible for referral to the Scofflaw Program. Town of New Hartford – Procurement (Oneida County) Town officials … the East Meadow Public Library Town of Erwin Town of New Hartford and the Town of Oswego …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0State Authority Contracts on Open Book NY
… categories of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt … eligible State authority contracts are displayed on Open Book New York. By comparison, the Comptroller is … the Act, fewer State authority contracts are reported on Open Book New York in comparison to State agency …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyComptroller DiNapoli Releases Municipal Audits
… is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to … and effectively.” Town of Burke – Fiscal Oversight (Franklin County) The board did not adequately oversee the …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0IT Asset Management (2022-MS-2)
… Valley Central School District [pdf] , East Quogue Union Free School District [pdf] , Elmsford Union Free School District [pdf] , Freeport Union Free School District [pdf] , Geneseo Central School District …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Opinion 88-69
… in the opinion. AMBULANCE SERVICE -- Contracts (by village with same entity with which town contracts) GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer … Whether a village may contract for services with a private volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Central School District , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union Free School District . “In an era of … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Definitions – 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 … in a system for the fiscal year. Employer’s Average Rate Each employer has their own specific average rate. It is …
https://www.osc.ny.gov/retirement/employers/csp/definitionsReporting Member Contributions – Enhanced Reporting
… by submitting an adjustment using a paper adjustment form. The contributions will be returned to you if identified … for refunding the member and correcting their W-2 form as applicable. NYSLRS is prohibited by the IRC from … questions about reporting contributions, use our help desk form (select “Monthly Employer Reporting” from the dropdown). …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2011 through November 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau … Village of Westbury Purchasing Claims Audit and Information …
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
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Canaseraga Central School District , Hoosic Valley Central School … district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and … 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed … Town of Lyonsdale Financial Condition Board Oversight and Controls …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryExamples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended … Examples from GASB Statement 34 Statement of Cash Flows …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsState Comptroller DiNapoli Releases Audits
… OASAS addiction treatment centers and OASAS-certified providers have met the regulatory requirements for collecting … by the department. Distributors whose combined tax liability exceeds $5 million for the department’s reference … payment program and prepay a portion of each month’s tax liability. Auditors found the department does not review …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an … (3.8%) of 2011 to 2019 following the Great Recession. “New York’s local governments rely on sales tax collections to … rates in some of the years prior to the pandemic. New York City’s sales tax growth of 2.8% in 2024 outpaced the …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Annual Employer Contributions – Employer Contributions and Rates
… by your organization during State Fiscal Year April 1, 2024 – March 31, 2025; and The rates from the Actuarial Valuation for State Fiscal Year April 1, 2024 – March 31, 2025, which were issued in September 2024 …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsFormer Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… 2023 through March 2025, Moran allegedly inflated the hours he worked for the Squad and also paid himself for … the Honorable Richard Carpenter in the Town of Moriah Court. He is due back in court on October 21. The charges filed in this case are …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14k