Search
Opinion 2004-4
… CONFLICTS OF INTEREST -- Employment 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 …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4State 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
… Fire District , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency … 24 million gallons of water valued at $30,900. Town of West Seneca – Purchasing (Erie County) Town officials did not … Patchogue Fire District Town of Rosendale and the Town of West Seneca …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Definitions – Contribution Stabilization Program
… is an employer’s total bill, excluding payments for group term life insurance, deficiencies, previous amortizations, incentive … rate that does not include employer Group Term Life Insurance (GTLI) owed that fiscal year. Employer’s Graded …
https://www.osc.ny.gov/retirement/employers/csp/definitionsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Alexandria … , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union Free School District . “In an era of limited resources and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Opinion 88-69
… or jointly, to contract for the provision of emergency medical services, general ambulance services or a combination … thereof for the purpose of providing prehospital emergency medical treatment or transporting sick or injured persons …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… Squad and also worked for Essex County as an Emergency Medical Technician (EMT). As Captain of the Squad, Moran was … employed by the Ambulance Squad or Essex County Emergency Medical Services. He was charged with grand larceny in the …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kComptroller DiNapoli Releases School Audits
… and there is no documentation indicating who is using the point of sale system. Although individual passwords are … which included overestimated appropriations. The budgets for fiscal years 2011-12 and 2012-13 called for using a total … district officials missed opportunities to minimize property taxes. New Paltz Central School District – Financial …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Examples from GASB Statement 34 - Statement of Cash Flows
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type … Proceeds from sales and maturities of investments 15,684 Interest and dividends …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsIT 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-2Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… this transaction or determine if the rental price was at fair market value. Given that the payment for at least the … 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-2012mTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a population of … Town of White Creek Board Oversight of Financial Activities 2013M64 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Town of Florida – Town Clerk Operations (2012M-215)
… January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population … Town of Florida Town Clerk Operations 2012M215 …
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)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and selected financial operations for the period March 1, 2012 to March 18, 2013. Background The Village of Deposit is … the Board did not have accurate information with which to base its financial decisions and, ultimately, did not …
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 … financial condition of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the … purchased/delivered, dispensed, and on hand. These records should be periodically reconciled to physical inventories of …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage 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 … do not consistently require the use of purchase orders when approving purchases, and use purchase orders which were … audit of claims for payment, ensuring that each claim has sufficient supporting documentation. Review and revise …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Comptroller DiNapoli Releases Municipal Audits
… Newburgh and Rockland County . “In today’s fiscal climate, budget transparency and accountability for our local … DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… growth at 7.3%, followed by Oswego (5.9%) and Saratoga Springs (5.4%). Five cities had decreases: Norwich had the …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
… Eric T. Schneiderman today announced the guilty plea of Roger Burlew, former Highway Superintendent for the Town of Erin, in a public corruption case involving the theft of … Comptroller DiNapoli announced the guilty plea of Roger Burlew former Highway Superintendent for the Town of …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-publicDiNapoli: CDTA Overtime Expenses and Ridership Growing
… The Capital District Transportation Authority’s (CDTA) … reported overtime payments accounted for 20 percent of the authority’s total employee compensation in the 2015 … The Capital District Transportation Authoritys reported …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growing