Search
III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… New York State (NYS) established the Statewide Financial System Program (Program) through a partnership among the … and maintaining an integrated Statewide Financial System (SFS) to support NYS’s accounting, management, audit …
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
… field is level and taxpayers get the best value for their money. These independent audits also help ensure payments are …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-state-contract-and-payment-actions-august-2016State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … and six recommendations were not implemented. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… accounts are maintained by their respective treasurers and list all disbursements and receipts. However, the department … accounting records of disbursements and receipts or running cash balances for the department and squad accounts. …
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
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] or by mailing a complaint …
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)
… Objective Determine whether complete, accurate and timely accounting records 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-14Opinion 90-17
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Dissolution (disposition of …
https://www.osc.ny.gov/legal-opinions/opinion-90-17State 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-deadlinesReal Property Tax Cap - School Districts
… Tax Levy [pdf] Legislation – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s Role …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsHealth, Safety, and Accessibility in District 75 Schools
… Objective To determine whether the New York City (NYC) Department of Education (DOE) is providing a …
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)
… whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public … 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-269Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88 ). About the Program … when the consideration exceeds $500, at a rate of $2 for every $500 of consideration exchanged. The base tax is …
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 … districts, to enter into "installment purchase contracts" in accordance with the provisions of that section (see … purpose, an "installment purchase contract" is defined in section 109-b, as amended by chapter 258 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Real Estate Portfolio (Follow-Up)
… development, energy efficiency, renewables and innovation, for the benefit of our customers and all New Yorkers.” To … license lasts 50 years and includes a land management plan for property affected by the hydroelectric plant. Any … public authority to maintain adequate inventory controls for all of its property and to periodically review this …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followDiNapoli Releases Municipal Audits
… local government audits were issued. Fairview Fire District – Financial Operations (Dutchess County) The board … mandated financial oversight training or ensure proper accounting records were maintained. The board did not make … property taxes that will be owed to local governments and school districts for properties that the city owns outside of …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsOpinion 92-48
… reserve funds by municipal corporations, fire districts and school districts in connection with the cash sale of … in excess of the sum of all installments of principal and interest due on the indebtedness could be used for any … authorized to be issued for a single object or purpose and only a portion of the parcel is sold, the entire proceeds …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 99-10
… Performance Contracts (maximum term) -- Term (maximum term for energy performance contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance … or equipment subject to an energy performance contract, for purposes of Energy Law, §9-103, is the estimated period …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Windsor Central School District – Fuel Controls (2022M-133)
… – pdf] Audit Objective Determine whether Windsor Central School District (District) officials established adequate internal … purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Elmwood Village Charter School – Building Acquisition (2017M-237)
… of our audit was to determine whether the Board and School officials adequately and appropriately acquired a … cost-beneficial manner that also met the School’s needs for the period July 1, 2015 through August 28, 2017. … site selection reviews and cost-benefit analyses for real estate transactions to ensure the School’s best …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237