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Town of Pharsalia – Board Oversight (2018M-59)
… of our audit and investigation, the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59II.4 New York State Financial Accounting – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingArchived Publications
… Documents linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. … for historical reference purposes only. Fiscal Stress Monitoring System Results for Municipalities: Four-Year Review, 2013-2016 - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsTown of Oneonta – Town Clerk (2021M-59)
… 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-59State Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… "The SEC's proposals are two of the most significant actions to restrict shareholder rights in the SEC’s history. There is … The SECs proposals are two of the most significant actions to restrict shareholder rights in the SECs history …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesIX.6.F Agency Draw Procedures – IX. Federal Grants
… In very limited circumstances, the cognizant state agency maintains the responsibility for requesting federal … for program spending. In those instances, the state agency must ensure that temporary loan authority has been … are not available to fund other state payments. Once an agency requests reimbursement, the agency should enter a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… are made to vendors, including sub-recipients, before the vendors have disbursed their own funds. The funds received from the State are often deposited into an interest-bearing … are made to vendors including subrecipients before the vendors have disbursed their own funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsIslip Fire District – Disbursements (2020M-9)
… with New York State General Municipal Law and the District’s policies. Key Findings The Board: Made an inappropriate … totaling $163,233 without an approved purchase order prior to the purchase being made. Key Recommendations Consult an … travel expenditures are in compliance with the District’s travel policy. Ensure officials follow the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Opinion 96-12
… issues discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by special act) TOWN LAW, §181: The fiscal year of a fire district may be changed only by act of the … ask how a fire district may change its fiscal year from a calendar year to a year ending in February or March. You …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Opinion 94-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … Bonds (use of for "extraordinary expenses" for snow and ice removal) VILLAGE LAW, §§5-518, 6-622, 22-2200; MUNICIPAL … public emergency during a fiscal year, there is no ceiling on the amount of budget notes which may be issued during that …
https://www.osc.ny.gov/legal-opinions/opinion-94-20II.4 Overview – II. New York State Financial Accounting
… Financial Reporting Requirements; Basis of Accounting; and Cash and Basic Financial Statements. An important element of … that are required to be prepared on both a budgetary (cash) and GAAP basis of accounting. Section 22 of the State Finance Law requires that the State budget be balanced on a cash basis, which is DOB’s primary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewTown of Summit – Town Clerk (2024M-51)
… – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted … Determine whether the Town of Summit Town Clerk properly recorded deposited and remitted …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Village of Sloan – Clerk-Treasurer (2024M-109)
… and reported financial transactions accurately and in a timely manner. Key Findings Although the … accurately, transactions were not always recorded in a timely manner. The Clerk-Treasurer also did not provide … to ensure transactions were recorded accurately and in a timely manner. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Village of Earlville – Collections (2024M-128)
… complete report – pdf] Audit Objective Determine whether the Village of Earlville (Village) Clerk-Treasurer recorded and deposited all collections accurately and in a timely manner. Key Findings Although the Clerk-Treasurer accurately recorded collections that we …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Directors to each control all aspects of the procurement process, including initiating a purchase request, approving … purchase, approving the invoice, and signing checks for payment. Recommendations This report includes 11 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Recruitment Events
… There are no public events scheduled at this time. Learn about opportunities to … or help with the application process. College Recruitment Events Date Event Time October 10/22 SUNY New Paltz Career & …
https://www.osc.ny.gov/jobs/eventsReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81) 90-day response
To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s81-response.pdfThe Rising Cost of Student Loans: As Student Debt in the Empire State Nears $70 Billion, Congress Could Avert Debt Increase for 422,000 New Yorkers, June 2012
On July 1, 2012, the interest rate on subsidized Direct Federal Loans for college students is set to revert to 6.8 percent for new loans.
https://www.osc.ny.gov/files/reports/special-topics/pdf/education-loan-debt-2012.pdfComptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… degree, a class D felony, in Bronx County Supreme Court. "For years, Ms. Mendez allegedly exploited her position to … money meant to help children and families and used it for her own personal use," said State Comptroller DiNapoli. … thank the Attorney General and Department of Investigation for their continued collaboration in combating fraud." "As we …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitDiNapoli: 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-cap