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Boquet Valley Central School District – Procurement (2021M-132)
… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … officials did not always procure goods and services in accordance with Board policies and applicable statutory … contracts (47 percent) totaling $71,692, of 15 purchase or public works contracts totaling $127,746, in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132DiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… The surge in federal spending in response to the COVID-19 pandemic significantly improved … Fiscal Year (FFY) 2021, according to a report released by State Comptroller Thomas P. DiNapoli. For every dollar New …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsStafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Background The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and provides fire … to a written agreement. The Department is governed by a Department President and a five-member Board of … an audit of the Department’s records by an independent public accountant, as required by law. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialState Agencies Bulletin No. 1784
… Yonkers nonresidents. The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll … Employees The Earnings Code CFR and the amount will appear on the employee’s paycheck or direct deposit advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1784-certification-licensure-and-exam-fee-reimbursement-clefr-2019Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… our audit was to determine whether District officials used public resources economically and appropriately for the … 2012. Background The Roosevelt Fire District is located in the Town of Hempstead in Nassau County. The District is governed by the Board of Commissioners which comprises five elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… Recent Trends and the Impact of COVID-19 December 2020 PDF Version Highlights In 2019, New York City’s retail sector comprised 32,600 businesses that …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19DiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… billion surplus from last fiscal year and $1.7 billion in savings from the city’s Program to Eliminate the Gap (PEG) … on the city’s June 2023 financial plan released today by State Comptroller Thomas P. DiNapoli. “The city’s adopted … programs and potential savings should be subject to robust public presentation and clear assumptions to funding …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… action. Appendix B includes our comments on issues raised in the Corporation’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mBuffalo Sewer Authority – Industrial Waste Section (2016M-434)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s control program … by a five-member Authority Board appointed by the Mayor of the City of Buffalo, provides sewer services for …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… Guilty to Stealing Federal Funds Since taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight … can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingDiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… records to hide her failure to deposit more than $800 in cash payments to the town that she collected as Clerk. Her … held accountable.” Bell’s actions were brought to light by the State Comptroller’s Office during the course of a … certificate, but deposited only $392 of that cash into the public coffers. To hide the more than $800 in missing cash, …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs and revenues reported by Buffalo Hearing & Speech Center, Inc. (Center) on its … is an SED-approved special education provider located in Erie County. Among other programs, the Center provides … rate. As a result, the Center received $216,451 in excess public funding reimbursements. Key Recommendations To SED: …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualOversight of New York State Forest Tax Programs (Follow-Up)
… 19 million acres of forest, which provide many public benefits, including clean air and water, carbon storage, forest products (e.g., timber), jobs, scenic beauty, and outdoor recreation opportunities. Of the 19 million …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followDiNapoli: NYS Pension Fund Commits $50 Million to NY Small Business Investment Fund
… The New York State Common Retirement Fund has committed $50 million … any home state focused pension investment program in the United States. As of March 31, 2023, the In-State program has …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-nys-pension-fund-commits-50-million-ny-small-business-investment-fundDiNapoli Releases Bond Calendar for Third Quarter
… planned bond sales for the state, New York City and major public authorities during the third quarter of 2017. The … September all of which is new money. The anticipated sales in the third quarter compare to past planned sales of $4.68 … quarter and updated as necessary. The schedule is released by the committee to assist participants in the municipal bond …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli: Former Hannibal Fire Chief and Father Arrested
… fire company. “The Emmonses allegedly diverted money meant to protect their community to fund their hobbies and pocket … the State Police for their assistance in ensuring justice is served.” Oswego County District Attorney DiMartino said, … pay for construction of a track on its property. He said it would help raise money for the company and take the place …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedDiNapoli: Binghamton City School Finances Progressing
… officials meet regularly with the Broome-Tioga Board of Cooperative Education Services (BOCES) to monitor and … balance and spending trends. The BOCES provides a number of services to the school district, including central … July 2008 through May 2013, the district employed a number of measures to monitor and improve the budget. This included: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… allegedly stealing more than $300,000 from the department, State Comptroller Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and the New York State Police announced today. The defendant, Jonnell …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000DiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… Simchik allegedly spent Fire Department funds on personal items like a movie channel subscription, plane … County central arraignment for the Town of Verona Court on charges of grand larceny in the second degree and … government in the second degree. She is due back in court on Nov. 26. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000Accounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdf