Search
Opinion 89-23
… may allow a State agency, by lease or license, to utilize space in the village hall several times per month for nominal … may allow the New York State Division of Parole to utilize space in the village hall several times per month without … It is clear from the above provision a village may lease space in a village hall, either without consideration or for …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Village of Whitehall – Records and Reports (2026M-9)
… but were not limited to, the following: We reviewed seven asset and eight liability accounts among the Village’s three … as of May 31, 2025, and determined that five of the seven asset accounts (71 percent) and all eight liability accounts …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9Village of Victory – Records and Reports (2025M-94)
… and reports? Audit Period June 1, 2023 – February 28, 2025. We expanded the audit period back to May 31, 2019, and … laws and maintaining the public’s trust. For the 2024-25 fiscal year, the Village’s general fund and sewer fund … pertinent information such as amounts budgeted for real property tax revenue and all budget amendments approved by …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94State Contract and Payment Actions in January
In January the Office of the State Comptroller approved 1196 contracts for state agencies and public authorities valued at $37 billion and approved more than 203 million payments worth nearly $149 billion
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-januaryNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… accounts may not be detected and increased opportunities for users to make unauthorized or improper changes, … seven-member Board of Education, that is responsible for the District’s general administration through setting … is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fCheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… not accounted for in the correct fund. Certain literacy program revenue was improperly recorded as community … were disproportionately charged to the community education program expenditure account instead of the literacy program, totaling $728,000. Officials did not always properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationNYS Common Retirement Fund Reports Estimated First Quarter Results
… for the three-month period ending June 30, 2022, according to New York State Comptroller Thomas P. DiNapoli. The Fund … first three months of the fiscal year brought upheaval to the financial markets amid Russia’s invasion of Ukraine, … rising inflation and supply chain issues that continue to effect the economy,” DiNapoli said. “The Fund’s prudent …
https://www.osc.ny.gov/press/releases/2022/08/nys-common-retirement-fund-reports-estimated-first-quarter-resultsAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… a wealth of experience to the position and has proven her skill and knowledge over her years as our Deputy CIO. I have …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
Determine whether Brookhaven-Comsewogue Union Free School District (District) officials established an adequate accounting system for extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/brookhaven-comsewogue-2021-181.pdfState Contract and Payment Actions in July
… Dolomite Products Company Inc. for 5.5 miles of asphalt concrete rehabilitation on Route 365 in Oneida County. $3.3 million with Concrete Applied Technologies Corp. for pedestrian safety …
https://www.osc.ny.gov/press/releases/2020/08/state-contract-and-payment-actions-julyNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… 5,464 weapons possession, 4,583 sexual offenses, 692 false alarms, 194 bomb threats and one homicide. New York City’s …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearState Comptroller DiNapoli Releases Municipal & School Audits
… were followed. The audit included eight recommendations to help officials monitor and improve the company’s financial … corrective action plan what actions they would take to implement the audit’s recommendations, the board and … were paid on certain purchases and have taken measures to ensure sales taxes are not paid going forward. In …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… implemented. Key Recommendation Officials are given 30 days after the issuance of this follow-up to provide …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
Determine if extraclassroom activity ECA funds were properly collected recorded remitted deposited disbursed and reconciled
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomNYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund’s (CRF) overall return in the third quarter of state fiscal year 2016-2017 was 1.11 percent for the three-month period ending Dec. 31, 2016, with an … The New York State Common Retirement Funds CRF overall return …
https://www.osc.ny.gov/press/releases/2017/02/nys-common-retirement-fund-announces-third-quarter-resultsXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… with construction, energy use, maintenance, operation, and salvage or disposal. Cost/price may also include, but is not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionShelter Island Union Free School District –Financial Condition (2014M-132)
… seven elected members. The District operates one school with approximately 230 students and 100 employees. The … unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits. Amend the … moneys in this reserve to other reserves, compliance with statutory directives. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Town of Lewis – Records and Reports (2025M-17)
… accounting records and providing financial reports to the Town Board (Board). The Supervisor assigned his duties … accounting records and preparing financial reports to an appointed Clerk to the Supervisor (Clerk). The Town’s accounting records … As a result the Board lacked reliable records and reports to effectively manage the Towns financial operations …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Opinion 96-10
… Law, §6-g(8). You ask whether a fire district, subject to voter approval, may transfer the unexpended balance of a … 2 of section 6-g authorizes a board of fire commissioners to establish a capital reserve fund to finance all or part of the cost of, among other things, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10