Search
Haldane Central School District - School District Website (S9-19-32)
Determine whether the Haldane Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/haldane-central-school-district-s9-19-32.pdfBeacon City School District - School District Website (S9-19-27)
Determine whether the Beacon City School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/beacon-city-school-district-s9-19-27.pdfOpinion 2002-12
… of a joint service (General Municipal Law §119-o[2][i]). The agreement may be for a maximum term of five years, … in connection therewith (see Village Law §4-400[1][c][i]). As to whether each village may establish the position of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… of a joint service (General Municipal Law §119-o[2][i]). The agreement may be for a maximum term of five years, … in connection therewith (see Village Law §4-400[1][c][i]). As to whether each village may establish the position of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Examples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service … 29,259,208 Change in net assets (3,114,286) 3,219,885 105,599 3,202,656 Net …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… fire department in excess of $26,000, including the payment of personal expenses. The District retained an … hourly payments using the Secretary-Treasurer’s $20 hourly rate. This would equate to the Secretary-Treasurer … working over 11 hours a day, seven days a week, every week, for 16 months. The Board did not have written …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsOpinion 2000-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … which operates under a charter granted by the State Board of Regents and is open to the public without … St Comp, 1961, p 252; cf. Wells v Town of Salina , 119 NY 280). There is no express or implied authority for a fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Selected Aspects of Discretionary Spending
… accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or … and formal approvals that are necessary to be accountable for such costs. Key Finding The Authority does not have …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Opinion 90-33
… subject to village board approval and applicable civil service requirements (see Montero v Lum , 68 NY2d 253, … may have delegated the power to appoint to another village officer or employee. September 4, 1990 Jack L. Libert, Esq., …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Administration and Collection of Real Estate Transfer Taxes
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate systems and … in 1968 under Tax Law Article 31 as a tax on the transfer of real property, and applies to sales or conveyances of real property or interests in real property when the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesOpinion 2001-9
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … of the corporations does not have a prohibited interest in contracts between the county and either corporation. The board member, however, must disclose any interest in such a contract pursuant to General Municipal Law §803, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 89-29
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Sale (authority of village to exchange property with a federal agency) GENERAL MUNICIPAL LAW, §72-h; VILLAGE LAW, … the village may acquire the parcel for the purpose of the proposed exchange. Section 1-102(1) of the Village Law …
https://www.osc.ny.gov/legal-opinions/opinion-89-29DiNapoli: Former Town Clerk Pleads Guilty to Stealing Nearly $4,000 From Town of Lincoln
… act in taxpayers’ interests, not line their own pockets. I thank District Attorney Ferrarese and the New York State … as a public servant to profit at the expense of taxpayers. I commend our State Police investigators for their … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-town-clerk-pleads-guilty-stealing-nearly-4000-town-lincolnDiNapoli: Tax Cap Set at 2% in 2024
… that allows municipalities to override the tax cap. Chart Allowable Tax Levy Growth Factors for Local Governments …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Comptroller DiNapoli: Positive Financial Indicators in Middletown
… conditions and positive budget trends have created a healthy outlook for the city of Middletown, according to a … conditions and positive budget trends have created a healthy outlook for the city of Middletown according to a …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… matching also compares the voucher to receiving and inspection information. Enforcing matching on every voucher … is matched against the purchase order, receipt, and inspection (where applicable). Business Units should refer to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleDiNapoli: 82 School Districts in Fiscal Stress
… Monitoring System. The scores are based on the evaluation of 672 school districts with fiscal years ending on June 30, … office has assessed and scored the financial stability of school districts. The latest round of scoring designated eight school districts in “significant …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressDiNapoli: MTA Financial Outlook in Precarious Balance
… The Metropolitan Transportation Authority (MTA) has fended off fiscal disaster brought on by the COVID-pandemic, but it … The Metropolitan Transportation Authority MTA has fended off fiscal disaster brought on by the COVIDpandemic but it is …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceWall Street Bonuses Went Up In 2013
The average bonus paid to securities industry employees in NYC grew by 15 percent to $164530 in 2013 which is the largest average bonus since the 2008 financial crisis and the third highest on record according to an estimate released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/03/wall-street-bonuses-went-2013DiNapoli: Tax Cap Set at 2% in 2023
… Property tax levy growth will again be capped at 2% for 2023 for local governments that operate on a calendar-based … to adhere to the tax cap as they prepare their budgets for 2023.” DiNapoli said given this year’s inflation factor … municipalities to override the tax cap. The 2% cap for the 2023 fiscal year is the fourth time since 2019 that …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023