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Management's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfProperty Tax Cap for School Districts Webinar Presentation
Please join us as we provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-school-districts-02-09-2022.pdfAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfLinkNYC Program Revenues and Monitoring (2019-N-5)
To determine whether New York City received all revenues specified in the contract terms and whether the Department of Information Technology and Telecommunications monitored the contract to ensure that Links were installed and maintained to ensure user privacy and Link availability according to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n5.pdfLocal Sales Taxes in July-September 2021 Up 20 Percent Compared to Same Quarter in 2020 - New York City Collections Near 2019 Pre-Pandemic Levels
Local government sales tax collections totaled nearly $5.2 billion in the third quarter of 2021, up $861 million (20 percent) compared to the same period last year. Every region in the State, including New York City, experienced robust growth in sales tax revenue.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-taxes-up-20-percent-in-july-september-2021.pdfState Comptroller DiNapoli Releases School and Local Government Audits
… (Steuben County) The follow-up review was limited to interviews with town personnel and inspection of certain documents related to the issues identified in an initial audit. Based on those … not filed and were between 91 and 822 days late. Valley Stream 24 Union Free School District – New Employees’ …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsOpinion 89-57
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Capital Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department (town … between the two governing boards. In this regard, the Court of Appeals has recently stated that " ... one-on-one …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 90-2
… which was established by the town within which the village is located and which is supported by town-wide taxes, for … town library ( cf . Education Law, §256[2] providing that where a town and village within the town jointly contract for …
https://www.osc.ny.gov/legal-opinions/opinion-90-2State Comptroller DiNapoli Releases Municipal Audits
… were communicated confidentially to officials. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Announces State Contract & Payment Actions for December
… ensures that costs are reasonable, the playing field is level and taxpayers get the best value for their money. … a $21.5 million public private partnership contract with Social Finance Inc. to reduce correctional recidivism. … certain intercity passenger routes. Division of Homeland Security and Emergency Services—Home Repair Approved a $1.3 …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberComptroller DiNapoli Releases School District Audits
… The college overpaid $4.6 million to the county for health insurance in fiscal years 2018 and 2019. Of the 20 employees … the last three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. Auditors also …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… Superintendent) and Senior Director of IT, Operations and Product Management (IT Director) oversee the School’s IT … a Director of Operations and a special projects manager told us that the School follows the Company’s written … Section 1 of the State Constitution and the Office of the New York State Comptroller (OSC) authority as set forth in …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Eastchester Union Free School … two former board members and two former interns. Village of Hewlett Neck – Treasurer’s Duties (Nassau County) … data confidentiality, integrity or availability. Sweet Home Central School District – Financial Management (Erie …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … were fully implemented and seven were not implemented. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… the compensation paid was accurate. Therefore, the report does not contain recommendations. Town of Cohocton – … which water outlets they exempted from sampling and how they would be secured, and what remedial actions were … costs could potentially be underestimated for police by as much as $341,000. Employee retirement costs are likely …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: NYC Financial Plan Improved From June
… according to State Comptroller Thomas P. DiNapoli’s analysis of the city’s November financial plan update . “Amid … savings of $1.1 billion by the end of the plan period (FY 2026), but this will not be enough to counter an increase in … Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneDiNapoli Analyzes Post-Pandemic Tourism Across NYS
… higher in 2023 than 2020. This is DiNapoli’s third report on the tourism industry after the abrupt shutdown caused by … pre-pandemic levels. “Travelers from around the world are drawn to all corners of the state and keep coming back … DiNapoli said. “New York is welcoming back tourists in big numbers after the pandemic, but the recovery is uneven, with …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… West Sparta Independent Volunteer Fire Department Company Number 1, Inc. (Department) Board of Directors (Board) … did not file the 2023 foreign fire insurance (FFI) tax proceeds annual report with the New York State Office of … of these funds, we determined that disbursements of FFI tax proceeds were not approved by the membership and were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyDiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… sector recovery. The 50.6 million U.S. visitors to the Big Apple in 2023 were 7% more than in 2022, equivalent to … report notes that major upcoming events, including the 2026 FIFA World Cup Final, New York City’s 400th Birthday, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destination