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III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… In 2009, New York State (NYS) established the Statewide … and the Office of the Chief Information Officer/Office for Technology (CIO/OFT). The Program’s mission included … creation of a standard financial management system (FMS) for State agencies. The consolidation of Treasury’s cash, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewDiNapoli Announces State Contract and Payment Actions for August 2016
… data center in Potsdam, NY. State University Construction Fund $7.9 million to LP Ciminelli Inc. to construct and …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-state-contract-and-payment-actions-august-2016State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Ardsley Union Free School District – Financial Management (Westchester County) … and taxpayers were taxed more than necessary. Rye City School District – Payroll (Westchester County) District …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Walton Fire Department and the City of Watervliet . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … (Suffolk County) Officials did not maintain time records for the teasurer's or secretary's time worked. For all other …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… top finance official was accused of pilfering funds from another organization, and I was very worried that he … county assets. DiNapoli recommended Ulster County: Ensure all supervisory adjustments or entries to employee timesheets … and safeguard cash; and Ensure segregation of duties for all points of cash collection and reporting, including …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickTupper Lake Central School District – Records and Reports (2021M-14)
… and reports were maintained to allow Tupper Lake Central School District (District) officials to effectively manage the … and reports were maintained to allow Tupper Lake Central School District District officials to effectively manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14State Agencies Events and Deadlines
… View important dates for events and deadlines for state payroll and financial officers …
https://www.osc.ny.gov/state-agencies/events-and-deadlinesOpinion 90-17
… and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Real Property Tax Cap - School Districts
Find Real Property Tax Cap Information for School Districts
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsHealth, Safety, and Accessibility in District 75 Schools
… that provides highly specialized instructional support in a wide variety of settings and locations. In school year 2019-20, approximately 26,000 special education students were enrolled in District 75 facilities/schools. District 75’s network of …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsRockland County - Sale of Estate Real Property (2019M-233)
… appraisal service prior to listing estate real property for sale. County officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Sea Breeze Fire District – Board Oversight (2018M-269)
… ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate oversight of the … District assets. Ensure the Treasurer maintained basic accounting records including adequate bank and debt obligation records. Comply with legal mandates to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Real Estate Portfolio (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial report, … to provide information on any actions that are planned to address the unresolved issues discussed in this review. Other …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Administration and Collection of … the Program The Real Estate Transfer Tax (RETT), enacted in 1968 under Tax Law Article 31 as a tax on the transfer of … all State counties submitted RETT information in hard copy form (vs. electronic submission) at the time of our audit, of …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followOpinion 97-10
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Installment Purchase Contracts (authority to use for construction of firehouse) GENERAL MUNICIPAL LAW, §109-b: … with title to the structure passing to the fire district for nominal consideration at the end of the term. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-97-10DiNapoli Releases Municipal Audits
… equipment purchased was then shipped to the town’s former video supply contractor. The supervisor was unable to verify …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… earnings and not the principal may be spent. Currently, in the Uniform System of Accounts (USA), these trusts are accounted for and reported in the … your annual financial report as an addition or deduction from beginning fund balance using residual equity transfer …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsOpinion 92-48
… Fund (need to establish); (use of entire proceeds to retire debt even when part of improvement sold) GENERAL MUNICIPAL LAW, §6-l: … No. 87-71, p 107 is superseded to the extent inconsistent. You ask whether 1987 Opns St Comp No. 87-71, p 107 still …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 99-10
… for which a municipality, school district or district corporation may generally contract indebtedness. A municipality, school district, or district corporation may not contract indebtedness for a period longer …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Elmwood Village Charter School – Building Acquisition (2017M-237)
… cost-beneficial manner that also met the School’s needs for the period July 1, 2015 through August 28, 2017. Background The Elmwood Village Charter School is located in the City of Buffalo in Erie County. The School, which is governed by a 10-member Board of Trustees, has …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237