Search
State Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… authority – and the state and city – face in dealing with upcoming fiscal challenges. The plan acknowledges that each … aid is exhausted. “The gaps that will be laid bare in 2026, expected to exceed $2 billion according to today’s …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… OVERVIEW AND POLICIES This section informs agencies how to request a change to a voucher after submittal to the Office … 474-4868, or by email addressed to stexpend @osc.ny.gov to request changes to a voucher after submission to OSC. For … a field other than those listed above, the agency should request OSC to return the payment for reprocessing. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscXII.6.L Replenishing an Advance Account – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to replenish a Business Unit’s advance account. Process and Transaction Preparation: Create a … This section informs Business Units how to process vouchers to replenish a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountOptional Service Credit Purchase Payments – Enhanced Reporting
… If members choose to purchase credit for additional previous … not begin deductions before receiving the notification. Members can make lump sum payments in addition to payroll deductions. The easiest way for members to manage SCP payments is through their Retirement …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… using an expenditure account code in SFS. Every effort has been made to provide expenditure account codes that are … requires that a minimum number of accounts be created for major expenditure classes. When the expenditure account code … Account Codes used on SFS System-Generated Transactions General State Charges (GSC): GSC – Employee (Fringe) Benefits …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… Office, the New York State Police, and Acting Wayne County District Attorney Christopher Bokelman, State Comptroller … The Comptroller then partnered with the State Police and District Attorney to fully expose Peets’ alleged crime.” "Mr. … in government. I thank the State Police and Acting District Attorney Bokelman for their efforts to fight public …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksXIV.13.A Overview – XIV. Special Procedures
New York State Finance Law 179 f requires the State to pay vendors promptly within 30 days of the MerchandiseInvoice Received MIR date for most vendors 15 days for qualified Small Business Vendors
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… districts and the 10 cities of Amsterdam, Auburn, Buffalo, Corning, Long Beach, Rochester, Syracuse, Watertown, White … and information on 50,000 state contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentComptroller DiNapoli Releases School Audits
… the following school district audits have been issued. East Irondequoit Central School District – Payroll and Leave … and two employees had eight time sheets that were missing. East Ramapo Central School District – Nonpublic School … new students’ applications and no proof of birthdate for 15 students. Glens Falls Common School District – Cash …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Ticonderoga Joint Town/Village Fire District’s … as 1,257 days late. The audit included two recommendations to help the Board improve its oversight of the District’s … The purpose of our review was to assess the Ticonderoga Joint TownVillage Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fGates Fire District – Audit Follow-Up (2024M-10-F)
… Review The purpose of our review was to assess the Gates Fire District’s (District) progress, as of September 2025, in … implementing our recommendations in the audit report Gates Fire District – Board Oversight of Long-Term Planning … in June 2024. The audit determined that: The Board of Fire Commissioners (Board) and District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fOpinion 2000-10
… light of the requirements of General Municipal Law §6-l. 1 Your inquiry requires consideration of three State … of our conclusion, we note that General Municipal Law §6-1 applies "[n]otwithstanding any other provision of this … Law. There is nothing in General Municipal Law §6-1, however, which suggests that it is to take precedence over …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Identifying Fiscal Cliffs in New York City’s Financial Plan
… Comptroller (OSC) examined fiscal years FY 2022 to FY 2026 and created this tool to itemize the City programs that … Adopted Budget). The tool includes both City and federal COVID-19 relief funding and highlights areas of at-risk … plans and the Department of Education’s response to the COVID-19 pandemic highlight the emergence of these fiscal …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls over its financial operations for the … Background The Almond Volunteer Fire Department is located in the Village of Almond in Allegany and Steuben Counties. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Lincoln Fire District – Financial Activities (2012M-228)
… 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… process when procuring goods and services for the recent capital improvement project (CIP) with an estimated cost of … with close ties to the District. Renovations to the truck bay for the exclusive use of the members and expenditures … authority. Key Recommendations Properly plan any future capital projects to determine the estimated costs of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25DiNapoli Announces Sale of General Obligation Bonds
… Rebuild and Renew New York Transportation (2005) and Smart Schools (2014). The net proceeds of $63.6 million of … Rebuild and Renew New York Transportation (2005) and Smart Schools (2014). The Series 2018B Taxable Bonds will …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-sale-general-obligation-bondsCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… a City Manager who serves as chief executive officer. The Finance Department, which manages and accounts for the City’s … City of Corning Misappropriation of Finance Department Cash Receipts 2014M140 …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … percentage of the district’s unrestricted fund balance is 16 percent of appropriations, which exceeds the 4 percent … valued at $91,704 were either not tagged or the asset tag information on the tag did not agree with the accounting …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0St. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46