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Contact the Division of Local Government and School Accountability

… School Accountability 110 State Street, 12th Floor Albany, NY 12236 Email: localgov@osc.ny.gov Audits, Local Government … Delaware, Otsego, Schoharie, Tioga, Tompkins Counties Buffalo Regional Office 295 Main Street, Suite 1032, Buffalo, New York 14203-2510 Tel 716.847.3647 • Fax …

https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountability

Opinion 92-29

… commissioner and a uniformed force. The commissioner, who for purposes of this inquiry we assume is the head of the … the provisions of law governing minimum salary increases for the heads of municipal police departments who are not …

https://www.osc.ny.gov/legal-opinions/opinion-92-29

Comptroller DiNapoli Releases School Audits

… today announced his office completed audits of the Argyle Central School District , Forestville Central School District … annually and more than $460,000 by maximizing bus capacity for in-district runs, thereby reducing routes and eliminating … buses over the next two years. In addition, the cafeteria fund’s financial condition has declined over the past five …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits

Comptroller DiNapoli Releases School Audits

… reserve, how each reserve will be funded or when reserve funds are to be used. Cherry Valley-Springfield Central … the federally regulated limit by more than $45,000. For access to state and local government spending and nearly … openness in government and provide taxpayers with better access to the financial workings of government. … New York …

https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits

Pension Fund Makes Progress on Board Diversity

… GoPro agreed to amend its Nominating and Governance Committee Charter to solidify its commitment to seek diverse … board candidates." GoPro's Nominating and Governance Committee Charter now states that "on an ongoing basis, the … Outfitters 2014 NVR Inc. Meritage Homes 2013 Leucadia National Corp. QEP Resources Inc. Teradyne Inc. T-Mobile USA …

https://www.osc.ny.gov/press/releases/2017/03/pension-fund-makes-progress-board-diversity

Examples from GASB Statement 34 - Statement of Cash Flows

… (211,,409) (501,409) (175,033) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Proceeds from capital debt 4,041,322 8,660,778 12,702,100 Capital contributions 1,645,919 1,645,919 Purchases …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flows

State Comptroller DiNapoli Releases School District Audits

… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits

Opinion 90-17

… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that …

https://www.osc.ny.gov/legal-opinions/opinion-90-17

State Comptroller DiNapoli Releases School Audits

… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-audits

IT Security Fundamentals – Information Technology Governance

… Prior to examining your local government’s or school’s IT internal controls, it is important to understand two … systems. Building successive layers of defense mechanisms can reduce the risk of a successful attack by someone with … https://www.osc.ny.gov/files/local-government/publications/pdf/information-technology-governance.pdf …

https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentals

Comptroller DiNapoli Releases School Audits

… an average of 1 percent and 6 percent, respectively. ### For access to state and local government spending and nearly …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0

Opinion 91-41

… in the opinion. REFERENDUM -- Tax Limitation (authority by petition to compel referendum) TOWN LAW, §81: Town electors may not, by petition, compel the town board to hold a referendum on a … whether, pursuant to Town Law, §81, town electors may, by petition, compel the town board to hold a referendum on a …

https://www.osc.ny.gov/legal-opinions/opinion-91-41

State Comptroller DiNapoli Releases Municipal and School Audits

New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits

Opinion 89-32

… officer or employee (General Municipal Law, §800[3][d]). For this purpose, a "contract" includes any express or … provides an exception from the provisions of section 801 for contracts which were entered into before a municipal … contracts. Also, section 802(1)(d) provides an exception for the purchase by a municipality of an interest in real …

https://www.osc.ny.gov/legal-opinions/opinion-89-32

DiNapoli: NYS Pension Fund Commits $50 Million to NY Small Business Investment Fund

… of industries, including manufacturing, business services, healthcare, technology, and broader industrials. The New York … investment program in the United States. As of March 31, 2023, the In-State program has returned more than $1.8 …

https://www.osc.ny.gov/press/releases/2023/11/dinapoli-nys-pension-fund-commits-50-million-ny-small-business-investment-fund

DiNapoli Applauds Top Court Ruling Reaffirming Audit Powers

… Thomas P. DiNapoli today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group … Court of Appeals was asked to determine whether the State Constitution (Article V, Section 1) limits the Comptroller's … — in which it held that the Legislature violated the Constitution when it required the Comptroller to conduct a …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powers

Opinion 88-39

… The opinion may no longer represent those views if, among other things, there have been subsequent court cases or … court, a town court has trial jurisdiction of all offenses other than felonies and preliminary jurisdiction of all … ( People v Samuels , 49 NY2d, 218, 424 NYS2d 892, 400 NE 1344; People v Ferro , 77 Misc 2d 226, 353 NYS2d 854; CPL, …

https://www.osc.ny.gov/legal-opinions/opinion-88-39