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Resources for Local Officials
… Local Government Management Accounting Releases: Advisories and Bulletins Accounting and … Reporting Manuals Adult-Use Cannabis Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance … The Academy for New York State’s Local Officials Fire District Commissioner Training Contact Us Questions? Contact …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… Comptroller Thomas P. DiNapoli today announced legislation to create an optional investment pool to help the state and … the president of the Civil Service Commission as the trustee of the state’s OPEB trust and the governing boards as … for local governments; and Allow school districts to transfer certain excess reserve balances to an OPEB trust …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careSweet Home Central School District – Financial Management (2022M-166)
… Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education (Board) and District … were not transparent with taxpayers and maintained real property taxes at a level higher than necessary to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/half-hollow-hills-central-school-district-2024-33.pdfNorthville Public Library – Cash Disbursements (2015M-53)
… Not all cash disbursements were properly included in the accounting records. Key Recommendations Perform a thorough … Establish policies and procedures to ensure that the accounting records and reports are complete. … Northville …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Administration and Collection of Real Estate Transfer Taxes (Follow-Up) (2021-F-10)
To determine the extent of implementation of the two recommendations included in our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f10.pdfArlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… The purpose of our audit was to review the District’s controls over the computer inventory it rents through a cooperative services agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background The Altmar-Parish-Williamstown Central School District is located in the Towns of Albion, Amboy, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionOpinion 98-2
… necessary expenses" of all fire district officers and paid employees, and of all paid and volunteer officers of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Phoenix Central School District – IT Asset Management (S9-22-20)
… – pdf] Audit Objective Determine whether Phoenix Central School District (District) officials appropriately tracked, … percent of the sampled assets were not properly accounted for. Specifically: Three IT assets, a printer costing $1,155, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Andes Central School District – Financial Management (2013M-250)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The Andes Central School District (District) is located in Delaware County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Opinion 96-4
… 753, 251 NYS2d 939; see also Wells v Town of Salina , 119 NY 280). Village Law, §1-102(1) authorizes a village to sell … investment and subsequent payment to the village ( cf . 1987 Opns St Comp No. 87-51, p 78, concluding that section … from the sale of village property are village moneys (see NY Const. Art VIII, §1; Grand Realty Company v City of White …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Comptroller DiNapoli Releases School and Municipal Audits
… following local government audits have been issued. Town of Hounsfield – Claims Auditing (Jefferson County) The board … a fiscal year-end deficit of approximately $40.5 million. Village of Windsor – Water Operations (Broome County) Village officials …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… not disable 44 former employee network user accounts. Some of the former employees left the District 13 years ago. Limit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userComptroller DiNapoli Releases School Audits
… his office completed audits of the Canandaigua City School District , Fonda-Fultonville Central School District , … deductions and withholding amounts in the district’s accounting software program. Monroe 2 – Orleans Board of …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0State Pension Fund Adds $30 Million for Investments in New York Companies
… Retirement Fund has committed an additional $30 million to Primary Venture Partners to invest in state-based … proud of how well the In-State Program is performing. As trustee of the state pension fund, I’m committed to seeking … Fund New York State Comptroller Thomas P. DiNapoli is trustee of the $176.8 billion New York State Common …
https://www.osc.ny.gov/press/releases/2015/03/state-pension-fund-adds-30-million-investments-new-york-companiesPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… Determine whether the Board provided adequate oversight of extra-classroom activity (ECA) finances and properly … … Determine whether the Board provided adequate oversight of extraclassroom activity ECA finances …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andNYS Common Retirement Fund Reports Third Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the third … the assets of the New York State and Local Retirement System on behalf of more than one million state and local …
https://www.osc.ny.gov/press/releases/2021/02/nys-common-retirement-fund-reports-third-quarter-resultsWorcester Central School District - Fund Balance Management (2022M-75)
… Audit Objective Determine whether the Worcester Central School District (District) Board of Education (Board) and officials … of $943,000, or 8 percent. District officials budgeted for operating deficits totaling $4.7 million from 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Opinion 98-16
… TAXES AND ASSESSMENTS -- Certiorari Proceedings (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL …
https://www.osc.ny.gov/legal-opinions/opinion-98-16