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Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… transaction or determine if the rental price was at fair market value. Given that the payment for at least the first … it is questionable that the District has been paying fair market value. Instead, it appears that the increase was …
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
… today announced his office completed audits of the East Meadow Public Library , Town of Erwin , Town of New … their money is being spent appropriately and effectively." East Meadow Public Library – Claims Auditing (Nassau County) … today announced his office completed audits of the East Meadow Public Library Town of Erwin Town of New Hartford …
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-nyCUNY Bulletin No. CU-306
… agencies with information for the manual processing of the general salary increase and other miscellaneous … and hourly employees in Bargaining Unit TE with a title of Staff Nurse, Staff Nurse (hourly) or Nurse Practitioner … Background Pursuant to the 2003-2007 Memorandum of Agreement between the City University of New York (CUNY) …
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
… York City received $7 billion, of which $1.7 billion went to funding the city's public schools. "Local governments … political 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-aidComptroller DiNapoli Releases School Audits
… for the Public Excess Cost Aid (PECA) set-aside amount in the billing template they provided to charter schools. … and the claims auditor did not audit 10 scholarship payments totaling $4,750. Rotterdam-Mohonasen Central School … for competitive bids, district officials could have saved over $21,000 by purchasing milk through a different …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … city officials did not compare processed payroll registers to the approved time records. Auditors also found that time … reviewed or approved by the mayor before being submitted to the treasurer. North Patchogue Fire District – Fuel …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state … of 2011 to 2019 following the Great Recession. “New York’s local governments rely on sales tax collections to support … federal level, calls for careful budgeting on the part of local officials to effectively navigate these uncertain …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Definitions – 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/definitionsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Alexandria Central School District , Lyons Central … and the Valhalla Union Free School District . “In an era of limited resources and increased accountability, it’s … lack certain information, including the funding and use of reserves, grant funding, capital improvements, long-term …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-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 ambulance service with … also contracts. You ask whether a village may contract for services with a private volunteer ambulance service, …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… New York State Police contacted DiNapoli’s office and a joint investigation commenced. A forensic audit by DiNapoli’s … team revealed that from December 2023 through March 2025, Moran allegedly inflated the hours he worked for the …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kAnnual Employer Contributions – Employer Contributions and Rates
… during the most recently completed State fiscal year (for more information, visit the Fiscal Year Earnings and … Adjustments page ) ; and The employer contribution rates for the retirement plans and optional benefits you offer. Employer Contribution Rates for ERS Retirement Plans Employer Contribution Rates for PFRS …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0IT Asset Management (2022-MS-2)
… – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School District [pdf] , Central Valley Central School District [pdf] , East Quogue Union Free School …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is … Ensure that all Village employees who are involved in the procurement process are aware of and comply with the … gain access. Locate physical components of the IT system in an adequately ventilated or climate-controlled area that …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately … The Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements … Ensure that the Budget Officer has the necessary training in municipal accounting and the Town’s software to help her …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Reporting Member Contributions – Enhanced Reporting
… employee’s full gross salary (which you report to NYSLRS). For information about how much your NYSLRS employees … (including information about voluntary contributions for eligible members), please see the Member Contributions … page . Contribution Refunds If you reported and paid for more contributions than are owed, you can request a …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… elected five-member Village Board comprising the Village Mayor and four Trustees. The Village’s 2013-14 budgeted … without Board approval. The Clerk-Treasurer and her Deputy perform most aspects of the cash receipt and …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town 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-inventory