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DiNapoli: Report Warns of Growing State Debt

… debt for non-capital purposes. Amend the constitution to ban the issuance of state-funded debt by public authorities … data and information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to …

https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debt

DiNapoli Statement on the Election of John Flanagan as Leader of the New York State Senate

… entrusted to government by the public. I congratulate Senator Flanagan and stand ready to assist the Senate …

https://www.osc.ny.gov/press/releases/2015/05/dinapoli-statement-election-john-flanagan-leader-new-york-state-senate

Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)

… did not properly perform an audit of the Treasurer’s records. The Board did not properly assign the Treasury … bank reconciliations. Perform an audit of the Treasurer’s records every three months, including obtaining and reviewing … all ticket stubs sold and maintaining proper cash receipt records showing which tickets were sold and by whom each …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controls

Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)

… on the inventory records, making them more susceptible to theft without detection. In addition, capital asset …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventory

State Comptroller DiNapoli Releases Municipal & School Audits

… P. DiNapoli today announced the following local government and school audits were issued. City of Salamanca – … collections were not always accurately recorded and because adequate collection records were not always … consisted of 1,835 entries made during the audit period and determined: 1,759 entries lacked a duplicate …

https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1

State Comptroller DiNapoli Releases Municipal & School Audits

… to help prevent unauthorized use, access and loss. In addition to sensitive information technology control … needed. Twenty-two of these accounts have not been used in more than five years. Town of German – Supervisor’s … did not maintain the town’s accounting records and reports in a complete, accurate and up-to-date manner. As a result, …

https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases Municipal & School Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of Dix – Supervisor’s Control of Cash (Schuyler County) The former supervisor did not ensure all cash in his custody … collected and disbursed and did not provide oversight of the bookkeepers, who performed all financial duties, …

https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits

DiNapoli: New York Sees Improvement in Condition of Local Bridges

… One in 10 locally owned bridges in New York state is rated in poor condition, according to a … there is a great deal more work that needs to be done in New York. Local governments need this funding to continue so … needed repairs and maintenance are completed.” As of 2023, New York had 17,573 highway bridges. Local governments, …

https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridges

State Comptroller DiNapoli Releases Municipal Audits

… financial activity totaling $10.5 million related to bank transfers, payroll, real property taxes and cash receipts and disbursements. They did not perform bank reconciliations, allowing discrepancies between general … tax collections totaling approximately $882,000 within 24 hours or record 2023 tax collections totaling approximately …

https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0

Unified Court System Bulletin No. UCS-296

… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … CSEA Agreement is reached, the negotiated changes detailed in the Labor Relations Memorandum are extended to Management/Confidential and Unrepresented employees in Bargaining Units 86, 88 and CT. In addition, employees …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-296-april-2021-state-new-york-unified-court-system-ucs-increments

City of Newburgh – Budget Review (B6-14-25)

… budget does not include an amount to cover the City’s required contribution toward costs for the Community Oriented … Include an appropriation to cover the City’s required contribution for the COPS program. Review the …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25

Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)

… You are required to contribute toward your retirement. Tier 1, 2 and 3 Members If your employer has … Since you are contributing less of your own money to the Retirement System, the annuity portion of your retirement benefit will be smaller. However, when you retire, …

https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirement

Village of Endicott – Budget Review (B4-15-11)

… the significant revenue and expenditure projections in the Village's tentative budget for the 2015-16 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to … Village's general fund as of May 31, 2004. Local Finance Law requires all local governments that have been authorized …

https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11

Village of Endicott – Budget Review (B4-14-7)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7

City of Newburgh – Budget Review (B6-15-24)

… in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Newburgh, located … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …

https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24

Town of Nichols – Town Supervisor's Records and Reports (2022M-185)

… totaling more than $6.4 million were not recorded, and bank reconciliations were not completed. Monthly financial … because the Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional … due to the casino revenues and did not levy the necessary property taxes in the town-outside-village (TOV) funds. The …

https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185

Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)

… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …

https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125

XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting

… Basic financial statements for the State of New York are prepared in conformity with generally accepted accounting principles (GAAP) for governments as … the Governmental Accounting Standards Board (GASB) which is the standard-setting body for establishing governmental …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standards