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DiNapoli Releases Fiscal Stress Scores for Villages and Cities
… from the COVID-19 pandemic. “The financial landscape for many local governments has improved with the infusion of … planning, that help improve their financial outlook for years down the road.” The latest round of fiscal scores … fiscal year ending on May 31, based on self-reported data for 2021. The scores also cover the 17 cities with …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli Releases Municipal Audits
… placed on taxpayers and resulted in the district’s reserve funds, in total, increasing by approximately $1.5 million … expenditures and employee benefits between the operating funds using unsupported allocation methods. The city’s …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsCuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… totaled $177,922 and disbursements and withdrawals for startup 1 cash for fundraising events totaled $141,561. Audit … membership to make the CAP available for public review. 1 Startup cash is used at the beginning of fundraisers, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightTown of Lewis – Transparency of Fiscal Activities (S9-25-31)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Physical and Financial Conditions at Selected Mitchell-Lama Developments
… three developments: Clinton Towers (Manhattan), Evergreen Gardens (Bronx), and Tivoli Towers (Brooklyn). Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2026/01/15/physical-and-financial-conditions-selected-mitchell-lama-developmentsIschua Fire District – Claims Auditing and Annual Financial Reports (2026M-47)
… of Fire Commissioners (Board) properly audit claims prior to payment and did the District Treasurer (Treasurer) file … are aware that a careful review of claims will occur prior to public funds being disbursed. Because it is the board of fire commissioners’ (board) responsibility to ensure tax dollars are spent properly, efficiently and in …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/08/14/ischua-fire-district-claims-auditing-and-annual-financial-reports-2026m-47Opinion 88-19
… and Duties (acceptance of gift to defray expenses of lawsuit) REFERENDUM -- Landfill (establishment of private … TOWN LAW, §§64(8), 65(1), 90: A town may not institute a lawsuit for the benefit of residents who are opposed to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-19How the Program Works – Contribution Stabilization Program
… annual contribution according to its usual procedures. The CSP does not change these procedures or the method for determining annual contribution rates. For purposes of the CSP, the normal annual contribution is the employer’s … Explaining the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksNew Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
New York State Comptroller Thomas P DiNapoli and Orange County District Attorney David M Hoovler announced that on Thursday October 30 2025 Rohail Raja age 45 and his wife Sharma Alam age 45 both of the Town of New Windsor were arrested and charged with Grand Larceny in the First Degree
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
New York State Comptroller Thomas DiNapoli and Orange County District Attorney David M Hoovler announced that on Mon Nov 10 2025 Rohail Raja age 45 and his wife Sharma Alam age 45 both of the Town of New Windsor were arraigned on an indictment charging them with Grand Larceny
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudXI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… a transaction is subject to prior OSC approval as detailed in XI.2.A Thresholds , users will create/bulkload a transaction in the Statewide Financial System (SFS) using the appropriate … Begin Date Expire Date New York State Contract Description Field The NYS Contract Description Field in SFS The NYS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… in 2024 that could have ballooned to $1.6 billion in 2026. With new funds made available by the state and city, … budgets throughout its five-year financial plan through 2027. MTA projects its overall revenue will increase by 4.4% … downstate casinos to provide $500 million in each of 2026 and 2027. Any delay in the casinos’ approval could throw …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backVIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… that have been posted in SFS regardless of payment status. The Office of the State Comptroller Bureau of State … that have been posted in SFS regardless of payment status …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… $50,000. That is, refund transactions of less than $50,000 for a single federal program will no longer be subject to CMIA interest calculations. A “refund … such as a deposit into a State bank account. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… The governing board of a local government or school district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… If warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… complete report - pdf ] Audit Objective Determine whether Beaver River Central School District (District) officials … Determine whether Beaver River Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andAttica Central School District – Financial Management (2022M-103)
… report – pdf] Audit Objective Determine whether the Attica Central School District (District) Board of Education … Determine whether the Attica Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Town of Dix – Supervisor’s Control of Cash (2022M-57)
… report – pdf] Audit Objective Determine whether the Town of Dix (Town) Supervisor ensured cash in his custody was … We found: The former Supervisor did not provide oversight of the bookkeepers, who performed all financial duties, … dental and vision insurance through the Town and paid $126 of the premium cost . There was no documentation to support …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… District’s financial application to verify availability of funds and ensure pricing matches vendor agreements. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216