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Village 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 over selected financial operations for the period June 1, 2011 through November 30, 2012. …
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
… P. DiNapoli today announced his office completed audits of the Canaseraga Central School District , Hoosic Valley … and the Washingtonville Central School District . "In an era of limited resources and increased accountability, … by the end of the 2011-12 fiscal year, the district had an unrestricted unappropriated fund balance of $6,309, or .01 …
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 examine selected operations for the period January 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is … years from a balance of $88,293 at the beginning of 2008 to a deficit balance of $12,600 at the end of 2012. This …
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 …
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)
… our audit was to review the Village’s financial condition and selected financial operations for the period March 1, … 18, 2013. Background The Village of Deposit is located in Delaware County and has a population of 1,663. The Village is governed by an …
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
… 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type Activities Enterprise Funds Governmental Activities …
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 … drugs. However, there are improvement opportunities in some of their pharmaceutical management practices. While … which followed the regulations and were environmentally friendly, others did not use environmentally sound methods of …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided … adequate oversight of the Town’s financial activities for the period January 1, 2011, to September 30, 2012. …
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
Local government sales tax collections in New York state totaled
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Taxes and Interest
… utility refunds 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 … Required Documentation Tips to Help You Keep Your Money What to Expect from Us … We pay interest on interest bearing …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestAnnual Employer Contributions – Employer Contributions and Rates
… by your organization during the most recently completed State fiscal year (for more information, visit the Fiscal … for the invoice due approximately 18 months later. The 2026 invoice (current year’s invoice for the payment due … earnings reported to NYSLRS by your organization during State Fiscal Year April 1, 2024 – March 31, 2025; and The …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsOpinion 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
… 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 -- Purchases and Sales (fire district …
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 … Bainbridge Fire District – Board Oversight (Chenango County) The board established adequate controls to help … the time and expense of printing. Town of Lyons – Real Property Tax Exemptions Administration (Wayne County) The …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The board does not audit library claims prior to payment. Instead, the board designates two members to audit claims prior to the monthly meeting of the board. As …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0Accidental Disability – Special 20- and 25-Year Plans
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … benefit regardless of the amount of service you have. “Accident” has a specific meaning with NYSLRS disability … benefits. We determine whether an incident is an “accident” on a case-by-case basis, using court decisions for …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilityAbout Filing the Resolution – Reporting Elected and Appointed Officials
… What if I make a mistake in my data entry after I’ve certified it? Do I have … Rev. 5/22 Return to Top … Elected and Appointed Officials Get answers about Regulation 3154 from the New York Codes …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolutionDiNapoli: CDTA Overtime Expenses and Ridership Growing
… Saratoga and Schenectady counties. In addition, CDTA owns and operates the Rensselaer and Saratoga rail stations. … miles with a population of about 770,000. The authority owns 306 vehicles, 50 of which are hybrid electric buses. …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
… for the Town of Erin, in a public corruption case involving the theft of more than $65,000 in goods and … Schneiderman and his staff for their diligent work on this case. Together, our Operation Integrity partnership has led … Gorman of the Public Integrity Bureau is prosecuting the case, with support from Deputy Bureau Chief Stacy Aronowitz, …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-public