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2024 Annual Cash Basis Report on State Funds
… in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds Budgetary Basis - Financial Plan … in Fund Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-funds2025 Annual Cash Basis Report on State Funds
… in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds Budgetary Basis - Financial Plan … in Fund Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsIII.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… and identifies that it is seeking expedited payment as a small business. This section details the policies and … refer small businesses to the 15-Day Prompt Payments for Small Businesses section of the Office of the State … electronic technologies involved in the system or method – do not meet the provisions of SFL 179-f for entitlement to 15 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityIX.7.E Disaster Assistance – IX. Federal Grants
… reclassifiable disaster activity. Agencies will complete a COA Change Request Form (tab Proj_Act) and submit it with the new HelpDesk incident. The COA Change Request Form can be found at … can be obtained from each agency’s DOB Examiner. Guide to Financial Operations REV. 07/30/2015 … The Disaster …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceVillage of Bainbridge – Financial Operations (2014M-227)
… than was legally allowed. Key Recommendations Provide more routine oversight of the Clerk-Treasurer, who should attend …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227DiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local … that operate on a calendar-based fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. … that operate on a calendarbased fiscal year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… the value of the general fixed asset has been determined, a consistent means of maintaining records should be applied. … The following information shall be maintained: Major asset class Function and activity Reference to acquisition source … with custody Location (department/division, facility, building number, floor) Fund and account from which purchased …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsCanton Central School District - Claims Audit Process (2018M-186)
… audited and approved prior to payment. Key Findings The claims auditor did not review the detailed, supporting documentation for all 17 health … The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling $9,485 for 2016-17. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil … June 30, 2018. About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceDiNapoli: Former Oneida City Chamberlain Arrested for Stealing More Than $78,000 in City Funds
… District Attorney William G. Gabor and the New York State Police today announced the arrest of former Oneida City … Attorney Gabor, and the New York State Police for their work in uncovering this theft.” “The District Attorney’s Office is …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-former-oneida-city-chamberlain-arrested-stealing-more-78000-city-fundsUniversity Preparatory Charter School for Young Men - Payroll (2023M-123)
Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated employees.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/university-preparatory-charter-school-for-young-men-2023-123.pdfIII.3 Scope of the SFS – III. Statewide Financial System (SFS)
… (SFS) includes the last three phases of the New York State Financial Cycle as previously outlined in Chapter II … the appropriation and segregation authorizations made by the State Legislature and the Division of the Budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsDeRuyter Central School District - Information Technology (2019M-175)
Determine whether District officials ensured students’ personal, private and sensitive information (PPSI) was adequately protected from unauthorized access.
https://www.osc.ny.gov/files/local-government/audits/pdf/deruyter-2019-175.pdfForestville Central School District - Information Technology (2019M-170)
Determine whether personal, private and sensitive information (PPSI) on, or accessed through, the District’s information technology (IT) system.
https://www.osc.ny.gov/files/local-government/audits/pdf/forestville-2019-170.pdfDeposit Central School District - Financial Condition (2018M-204)
Determine whether District officials took action to effectively manage the financial condition of the general and cafeteria funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/deposit.pdfHartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… to assess whether the Board provided adequate oversight of Company financial activities to ensure resources are properly … For the period 2015 through 2017, $52,550 in Foreign Fire Insurance (FFI) revenue was received. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227DiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… taxpayer money that was intended to benefit elderly and-low-income families in our communities," said Special … personal expenses including retail purchases, personal cell phone bills, and groceries. Additionally, Hoffman submitted …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000Child Care Licensing and Inspection
… State, persons caring for fewer than three children within home settings are considered "license exempt" and are not … and Tuition Payments to The Lake Grove School and Mountain Lake Children’s Residence (2009-S-90) … To determine …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionWarwick Valley Central School District - Professional Services (2019M-139)
Determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/pdf/warwick-valley-2019-139.pdfOpinion 90-24
… board may not, pursuant to Local Finance Law, §56.00, delegate to the chief fiscal officer of the municipality the … §56.00(a) authorizes a finance board of a municipality to delegate the authority to hire bond attorneys to the chief … to authorize contracts, by resolution, when authorized to do so by statute (1987 Opns St Comp 87-43, p 66). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-90-24