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II.4 Overview – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are established in the following … New York State Financial Accounting standards are used in the EXECUTE and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewIslip Fire District – Disbursements (2020M-9)
… [ read complete report - pdf ] Audit Objective Determine whether … documentation. Approved payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel … District officials disagreed with certain findings in this report. Appendix B includes our comments on certain issues in …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9DiNapoli: New Yorkers’ Debt on the Rise
… The average household debt in New York climbed to a new high of $53,830 at the end of 2021. While New Yorkers … The average household debt in New York climbed to a new high of $53830 at the end of 2021 …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseRecruitment Events
… State Comptroller's office, or contact [email protected] for information or help with the application process. College … SUNY Albany Business Job & Internship Fair 1400 Washington Ave. Albany, NY 12222 10am - 2pm 2/11 Rensselaer Polytechnic … and Asian Legislative Caucus Job Fair 279 Madison Ave. Albany, NY 12242 10am - 3pm 2/18 Siena University STEM …
https://www.osc.ny.gov/jobs/eventsXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… prefix titles for individuals, such as Dr., Ms., Mr., etc. Only use “THE” if it is part of the entity’s legal name, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
… and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Section 8 of the State Finance Law requires the Comptroller to prepare periodic financial reports in accordance with … in the topical sections of this chapter. References may be to GASB Codification sections, GASB Statements and/or GASB … (AICPA) Committee on Accounting Procedure. Guide to Financial Operations REV. 01/01/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesTown of Oneonta – Town Clerk (2021M-59)
… a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted all fees collected during the audit period in a timely … 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Archived Publications
Documents linked below relate to the original Fiscal Stress Monitoring System FSMS FSMS was updated in November 2017
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… (Treasurer) record and report financial transactions in a timely and accurate manner? Audit Period January 1, 2023 … treasurer should record and report financial transactions in a timely and accurate manner to enable informed … did not record and report all financial transactions in a timely and accurate manner. As a result, adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118State Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… Along with other investors, I will continue to voice my opposition to these actions and my support for greater corporate accountability." …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesDiNapoli: Fewer School Districts Overriding Tax Cap
… of school districts overriding New York’s property tax cap declined by more than half over the past three fiscal … districts were twice as likely to override the tax cap compared to high-need districts. “Local school district … are working hard to operate within the confines of the cap,” said DiNapoli. “As the cap fluctuates below two …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… of City Fiscal Year (CFY) 2024, but staffing at the city Law Department (1,396), Fire Department (17,095), … of at least 50% of tracked services. For example, the Law Department saw the number of cases pending in state …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… In response to a request from the Troy City Council, New York State Comptroller Thomas P. DiNapoli … lines in Troy at no direct cost to taxpayers,” said Troy City Council President Sue Steele . “Residents expect to … In response to a request from the Troy City Council New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… thorough investigation by my office found no evidence that the former Commissioner committed fraud in his public … forward to working with the Executive and Legislature to address the State Comptroller’s internal controls … conflicts related to vendors hired in relation to estates administered by the county; and possible theft of …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickDiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
… The CEF, authorized by the New York State Public Service Commission (PSC) to promote the use and development … 46% of its 2025 natural gas efficiency goals and 33% of electric efficiency goals. Distributed solar has achieved … new homes. Stepping up performance of programs to achieve electric efficiency and electrification of buildings is …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lagsAs Racial Homeownership Disparities Persist, State's Mortgage Agency Increases Lending to Minority and Low-Income Borrowers
… The State of New York Mortgage Agency (SONYMA) has boosted lending and programs for minority households and economically … was below the statewide average of minority mortgage lending; however, that rose by 15.4 percentage points in … report found that, while SONYMA has expanded its lending and launched new programs to boost lending to …
https://www.osc.ny.gov/press/releases/2025/06/racial-homeownership-disparities-persist-states-mortgage-agency-increases-lending-minority-and-lowAvoca Central School District – Procurement (2025M-29)
… policies? Audit Period July 1, 2022 – February 20, 2025 Understanding the Program Generally, school district …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29DiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… do more to ensure that employers follow the law and gives complaints the attention they rightfully deserve.” Automated … auditors found DCWP’s intake process was ineffective. Complaints submitted through NYC's 311 system were often … New York State Artificial Intelligence Governance (April 2025) New York City Office of Technology and Innovation: …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirOpinion 91-53
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … duties in their capacities as board members, the board may fix their salaries at an amount greater than other board … Town Law, §27(1) provides that the town board shall fix, from time to time, the salaries of all town officers and …
https://www.osc.ny.gov/legal-opinions/opinion-91-53