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Comptroller DiNapoli Releases School Audits
… Central School District , Cortland City School District , Fort Edward Union Free School District , Glens Falls Common … preliminary budget complies with the tax levy limit. Fort Edward Union Free School District – Financial Condition … Central School District Cortland City School District Fort Edward Union Free School District Glens Falls Common …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0DiNapoli & Schneiderman Reach $10.75 Million Oil Spill Settlement With ExxonMobil
… our families safe.” The spill sites were operated as gas stations, some of which were in operation as early as the …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-schneiderman-reach-1075-million-oil-spill-settlement-exxonmobilTown of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato … Did the Town of Cato Town Supervisor Supervisor maintain complete accurate and uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141DiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… company was arrested for allegedly stealing over $100,000 from the company over a four-year period, State Comptroller … County District Attorney James Ritts, and Ontario County Sheriff David Cirencione announced today. The defendant, Jill … to provide a most valuable service, the larceny of funds from the departments must be investigated and prosecuted," …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000XVI.4.A Cash and Investments – XVI. Financial Reporting
… Policy References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB … Section C20 – Cash Deposits with Financial Institutions and GASB Codification Section I50 – Investments ) most … updated by GASB Statement No. 72 - Fair Value Measurement and Applicatio n GASB Statement No. 28 – Accounting and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsOpinion 98-23
… of maximum speed limits in villages) VEHICLE AND TRAFFIC REGULATIONS -- Villages (designation of twenty-five m.p.h. zones) VILLAGE AND TRAFFIC LAW, §§1600, 1643; MUNICIPAL HOME RULE LAW, … A village may not, pursuant to Vehicle and Traffic Law, §1643 or by local law, impose a village-wide …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Forms and Resources – Reporting Elected and Appointed Officials
… Elected and Appointed Officials Get forms examples samples and stepbystep guides to help you …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesRetirement System Membership – Forest Rangers Plan
… Police officers and paid firefighters working for employers … and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must … become employed as a forest ranger with the New York State Department of Environmental Conservation (DEC) on or after …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipComptroller DiNapoli Releases Municipal Audits
… which caused fuel usage to be under-recorded. The senior center director did not record all receipts or remit …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0DiNapoli and Diaz Help Bronx Residents Claim $245 Million in Lost Money
… P. DiNapoli and Bronx Borough President Ruben Diaz Jr. today encouraged Bronx residents to search for forgotten … why Bronx residents should be at Bronx Borough Hall today,” said DiNapoli. “When an individual forgets about an … be turned over to the State Comptroller’s office. Today’s event with Bronx Borough President Ruben Diaz Jr. …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-and-diaz-help-bronx-residents-claim-245-million-lost-moneyDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… cards that New Yorkers can claim . “Spend those gift cards you get this holiday season, so they don’t become unclaimed … taking the extra step of registering the gift card so if you do forget about it, it’s easier to return those funds to you. …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsV.3.D Accounts – V. Chart of Accounts (COA) Governance
… codes are used for all budgetary and transactional values with the exception of conversion-only and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsDiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… New York City is financially accountable for numerous entities that … Thomas P. DiNapoli released updated reports on three major city-supported agencies — the New York City Department of Education (DOE), the New York City Housing … New York City is financially accountable for numerous entities that …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesOversight of Passenger Safety (Follow-Up)
… report, Oversight of Passenger Safety (Report 2017-S-50 ). About the Program The Office for People With …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followAbout the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… elected or appointed officials who are paid per diem (per call, case, meeting, etc.), how do you determine the number … (ROA) has been submitted. In the event an official has not completed, signed and submitted an ROA, a Resolution must … elected or appointed officials who are paid per diem (per call, case, meeting, etc.), how do you determine the number …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionHalfmoon Town Supervisor Sentenced To 12 Months In Prison
… will be held accountable. I’m proud to have worked with my partners in state and federal government to bring this …
https://www.osc.ny.gov/press/releases/2015/12/halfmoon-town-supervisor-sentenced-12-months-prisonEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… Purpose To determine the implementation status of the eight recommendations made in our initial audit … The audit objectives were to determine whether the owner of a Medicaid eye care provider (Provider) and the owner’s … billed Medicaid for vision services. The scope of the audit was from January 1, 2008 through September 30, …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-visionCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… 5, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84DiNapoli: Safeway Supermarkets Commit to Sustainable Palm Oil
… harm associated with environmental destruction." Harvesting palm oil from unsustainable sources has been …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-safeway-supermarkets-commit-sustainable-palm-oilXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… section is to provide guidance to agencies about important dates involved in the payment process as well as the payment … determining the later of invoice or merchandise received dates. However, there may be instances where the agency must … section is to provide guidance to agencies about important dates involved in the payment process as well as the payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overview