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Opinion 92-42
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (use of municipal employees and equipment on … to contract) PERSONAL PROPERTY -- Municipal Equipment (use for private property pursuant to contract) TOWNS -- Powers … question, Town Law, §64(2) authorizes towns to acquire real property for lawful town purposes by lease, purchase or …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… that the District may overfund reserves which can result in higher than necessary real property tax levies. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157North Colonie Central School District – Claims Processing (2013M-9)
… of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims audit process for the period July 1, 2011, to September 30, 2012. Background The North Colonie Central School District (District) is located in the Town of Colonie, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Washingtonville Central School District – Reserve Funds (2014M-45)
… of Audit The purpose of our audit was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. Background The Washingtonville Central School District is located in the Town of Blooming Grove, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Otego-Unadilla Central School District – Financial Condition (2013M-84)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Odessa – … over the last three school years. Afton Central School District – Fund Balance Management (Chenango County) The … recording cash receipts and disbursements into the accounting records, preparing the monthly bank …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 98 - 19
… purchase contract of a fire district is subject to a mandatory referendum. You ask whether an installment … purchase contract of a fire district is subject to mandatory referendum. General Municipal Law, §109-b … political subdivisions, including fire districts, to enter into installment purchase contracts for the …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 94-12
… and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to … of unneeded real property) TOWN LAW, §176(14): A fire district may, without referendum, negotiate a lease of a portion of its vacant land with a not-for-profit association, if it is determined the land is …
https://www.osc.ny.gov/legal-opinions/opinion-94-12DiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… has reached agreements with four major U.S. companies to evaluate and set targets to reduce their greenhouse gas emissions (GHG) and regularly report on their progress … Thomas P. DiNapoli, trustee of the Fund, announced today. In response to the agreements, the Fund withdrew its …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsAccounting and Reporting Manual
Accounting and Reporting Manual for Counties, Cities and Villages, Soil and Water Conservation Districts and Libraries
https://www.osc.ny.gov/files/local-government/publications/pdf/arm.pdfState Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits were issued. Alden Central School District – Fuel Management (Erie, Genesee and Wyoming … inhibited effective financial management and justification for the levels of accumulated fund balance and reserves. Lyme …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsGreenville Fire District - Fixed Assets (2019M-223)
… [read complete report - pdf] Audit Objective Determine if District officials had adequate controls to safeguard … inventory list did not contain identifiable information for each asset including purchase date, purchase price, date placed in service and useful life. As a result, officials were not aware that …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. City of Little Falls – Financial … for their lack of corrective action. Scio Central School District – Capital Assets (Allegany County) District … did not record all financial activity using proper accounting procedures. As a result, inadequate records and …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases Annual IDA Report
… 61 percent – were located in upstate regions and accounted for 41 percent of the total value of all projects. Downstate … for nearly 59 percent of the total value. The Capital District region had the highest total project value upstate … (25 percent) of job gains closely followed by finance, real estate and manufacturing, each with just over 21 …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportDiNapoli Releases October State Cash Report
… lower than last year. Other taxes, led by collections in estate and real estate transfer taxes, totaled $2.4 billion and were $504.8 million or 26 percent higher than last year for the same period. All Funds receipts totaled $85 billion …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. City of Salamanca – Collections … lost, misused or misappropriated. Piseco Common School District – Authorized Investments (Hamilton County) District … mayor for two payments totaling $1,500 for the village’s accounting software that she paid for with her personal …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1Croton-Harmon Union Free School District - Professional Services (2019M-51)
… [read complete report - pdf] Audit Objective Determine if District officials sought competition for procurement of professional services. Key Findings … all professional services. Enter into written agreements and pass resolutions for current and future professional …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51State Comptroller DiNapoli Releases Municipal Audits
… of Dansville , Town of Moreau , New Hope Fire Department , Real Property Tax Exemptions Administration , Town of … fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … of bond proceeds. Auditors found officials did not ensure accounting records were accurate, supported and complete and …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… and disbursements are for valid purposes. As a result, 72 of 90 transactions tested totaling $321,554 were not properly … needed to increase taxes and use appropriated fund balance to close projected budget gaps, but the appropriated … by $6.3 million, or 4.5%. Officials did not use the retirement contribution reserve to pay annual retirement …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 89-14
… This opinion represents the views of the Office of the State … PROPERTY TAX LAW, §986(1): A collecting officer may not request persons paying their taxes by mail who desire a tax … tax payment. You ask whether a tax collecting officer may request that persons paying their taxes by mail and desiring …
https://www.osc.ny.gov/legal-opinions/opinion-89-14