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XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Policy References: Article 6 of the State Finance Law requires the Comptroller to classify … Preparation: The following is a comprehensive list of those funds included in the New York State reporting entity, organized under GAAP*, as of April 1, 2024: * For a listing of funds under the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrThanksgiving Day Message from State Comptroller DiNapoli
… those who are not as fortunate. I want to express my deep gratitude to my colleagues at the Office of the State …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliVeterans Day Message from State Comptroller DiNapoli
… Our soldiers have risked everything for the sake of democracy and to protect the American way of life. Thank you for your service and for making our state …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliLocal Road Conditions in New York State
… costs. The New York State Department of Transportation (DOT) has recently begun to collect data on the conditions of …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateXIV.3 Investment of State Funds/Interest Earnings Distribution – XIV. Special Procedures
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3-investment-state-fundsinterest-earnings-distributionDiNapoli: Drastic State Revenue Shortfall in April
… April 2019. “New York is facing economic devastation not seen since the Great Depression,” DiNapoli said. “New York … data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-drastic-state-revenue-shortfall-aprilState Authority Contract Approval, Reporting and Filing
… amendments for prior review and approval, or filing. For a full description of the contract submission process, read the … as this information changes. Instructions Annual Report Form Submit Contracts and Amendments State authorities submit …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingThe New York State Procurement Integrity Act
… certification by state officers and employees of no undue influence, requiring certification by state authority board members, officers and employees of no undue influence, and establishing a state contractor and state …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actState Comptroller DiNapoli Releases Municipal & School Audits
… documented the results to help provide assurance that one professional service contract totaling approximately $382,000 … As a result, the district may not have received the best price for the goods and services it purchased. Town of … was to assess the Town of Danby’s progress as of May 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Lee – Financial Management … establish two capital reserve funds. Spencerport Central School District – Employee Benefits (Monroe County) District … a total of $1,715 for unused leave. Manhasset Union Free School District – Non-Payroll Disbursements (Nassau County) …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… district treasurer maintained adequate accounting records. In addition, the board did not annually review the district’s … needs and benefit taxpayers and which may have resulted in greater investment earnings. For example, the district’s … audit, were familiar with the recommendations and conveyed in the company’s corrective action plan what actions they …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… chief, who was also a director of the Border City Hose Company, entered into an unauthorized contract with a … the chief or ensure the treasurer received, accounted for and dispersed all district money. Border City Hose Company – Financial Oversight (Seneca County) Company …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… of recurring revenues to fund recurring expenditures. The 2026 preliminary budget includes an estimate for health … and three bus drills for each bus to provide staff and students with the training necessary to respond appropriately … not conduct all required bus drills and did not ensure all students participated in bus drills. Officials also did not …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… condition. The board and district officials also made it appear that they needed more funding to meet operational … the board did not have the necessary information to help it ensure that the company’s financial operations were … recommendations and confidentially conveyed sensitive IT control weaknesses and recommendations. Auditors …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… treasurer as required by school policy Scarborough Fire District – Board Oversight (Westchester County) The board did … did not obtain quotes for seven purchases totaling $27,810 or seek competition for fuel purchases, which may have … from OSC’s January 2025 budget review letter. The 2026-27 tentative budget includes a tax levy of $5.6 million. …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… period were approximately $87 million. Of the $67 million in year-end transfers, $50.6 million went to the district’s … did not record and report all financial transactions in a timely and accurate manner, which increased the risk … financial records and reports for fiscal year 2024 in accordance with state law. In addition, the supervisor did …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsEthical Standards for State Agency Contractors Act
… or services pursuant to an information-risk contract. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-act-1Ethical Standards for State Agency Contractors Act
… A.7916 (Peoples-Stokes) – Establishes ethical standards for certain state agency contractors performing inherently … Establishes ethical standards for certain state agency contractors performing inherently …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-actCompliance With State Arts Education Requirements (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Outstanding Violations … New York City Deparment of Education (DoE) students (in the 2011 graduating class) completed an Arts Education … Consequently, students who did not receive Arts Education in compliance with SED Regulations might not readily develop …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … required annual financial report with the Office of the State Comptroller for the 2019-20 through 2022-23 fiscal … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0