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East Syracuse Minoa Central School District – Information Technology (2020M-174)
… report - pdf ] Audit Objective Determine whether East Syracuse Minoa Central School District (District) officials … to initiate corrective action. … Determine whether East Syracuse Minoa Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020mDiNapoli: Former Hannibal Fire Chief and Father Arrested
… fire company. “The Emmonses allegedly diverted money meant to protect their community to fund their hobbies and pocket … the State Police for their assistance in ensuring justice is served.” Oswego County District Attorney DiMartino said, … pay for construction of a track on its property. He said it would help raise money for the company and take the place …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedAvoca Central School District – Procurement (2025M-29)
… policies? Audit Period July 1, 2022 – February 20, 2025 Understanding the Program Generally, school district …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29DiNapoli: 23 School Districts Designated in Fiscal Stress
… Twenty-three school districts statewide were designated in some level of … fiscal stress,” which is the highest category including: East Ramapo Central School District in Rockland County (76.7 …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressDiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionState Comptroller Thomas P. DiNapoli Statement on Federal COVID-19 Relief Plan
… “This is a game changer for New York. As the pandemic drags on for New Yorkers who have … to be prepared once this emergency federal relief ends. “Senate Majority Leader Schumer and the entire New York …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-thomas-p-dinapoli-statement-federal-covid-19-relief-planDiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… the Amended Executive Budget Financial Plan in February (latest projections), and $6.8 billion higher than forecast in … $1.3 billion or 2.4 percent. PIT collections exceeded the latest projections by $1.9 billion and initial projections by … percent. Collections were $116.4 million higher than the latest projections and $643.4 higher than initial …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsXII.5.N Processing Vouchers using the MSC01 Business Unit – XII. Expenditures
… Process and Document Preparation In the event that an agency must process a payment that uses … Guide to Financial Operations REV. 09/20/2016 … In the event that an agency must process a payment that uses …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5n-processing-vouchers-using-msc01-business-unitDiNapoli: State Fiscal Year 2021-22 Tax Revenues $3.3 Billion Over Final Projections
… or 21.7%. Collections were $363.3 million higher than the latest projections and just under $1.5 billion higher than … or 28.5%. Total business tax collections exceeded the latest projections by $5.6 million and initial projections by … the PTET, business tax collections would have exceeded the latest projections by $285 million and initial projections by …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-fiscal-year-2021-22-tax-revenues-33-billion-over-final-projectionsDiNapoli: Better Oversight Needed for Youth Jobs Programs
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsOpinion 99-5
… may no longer represent those views if, among other things, there have been subsequent court cases or statutory … SCHOOL DISTRICTS -- Library Appropriation (authority to contract with cooperative library system) -- Powers and … library system) EDUCATION LAW, §§255, 256, 259: A school district may enter into a contract pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 90-19
… by the board of fire commissioners, as well as one warden and one delegate to the general convention of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Opinion 91-33
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of 2% bail fee to interest earned on deposit of bail) COURTS -- Bail Moneys (duty of superior court to deposit … deposits at a rate satisfactory to the Comptroller and in no event less than the highest rate being paid by the …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Audit Committee Charter Guidance and Template
… or board of education (board) of most school districts to establish an audit committee to oversee and report to the … must develop and submit to the board for approval, a formal, written charter, which must include provisions … auditor prior to commencement of the audit to, among other things, review the engagement letter. Review and discuss with …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateAccounts Payable Advisory No. 43
… changes: Chapter Name Description of Change X.3.A Online Vendor Add Portal Updated to include new requirements for … address and email; Also updated to reorder X.3 X.3.A Vendor Request Mass Add Updated to include new requirements … and email; Also updated to reorder X.3 X.3.B Add a Foreign Vendor to the Statewide Vendor File Updated to include new …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreOpinion 90-60
… -- Solid Waste Facility (validity of installment purchase contract to finance recycling center under General Municipal … 120-w: A county may enter into an installment purchase contract to finance the construction of a recycling center … law, general, special or local relating to the length, duration and terms of contracts which a municipality may …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 96-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (payment of … of volunteer firefighters attending emergency medical service conference); (reimbursement of volunteer firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 2000-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway fund to) -- Highway Fund (transfer …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Legal Topics and Approvals
… Advisory Legal Opinions Local Debt Refunding: Procedures for Seeking … Request these publications from the Division of Legal Services at (518) 474-5586: Application Forms for …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsOpinion 2004-3
… in any … city … described in this section, the amount to be raised by tax on real estate in any fiscal year, i n addition to providing for the interest on and the principal of all indebtedness , shall not exceed an amount equal to the following percentages of the average full valuation of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3