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Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… Department received $9,315 in foreign fire insurance (FFI) tax proceeds, the Department officers and membership could … not support that the membership approved spending the FFI tax proceeds that were spent or that the funds were used for … the Department officers did not file the 2023 or 2024 FFI tax proceeds annual reports with the New York State Office of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightOpinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 93-28
… 18, 1993 Thomas D. Mahar, Jr., Esq., Town Attorney Town of Poughkeepsie …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 91-44
… -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance … minimum percentage of the premium or subscription charges for the coverage (see Civil Service Law, §167[2]; 4 NYCRR 73.3[b]). For this purpose, the term "employee" includes "a paid …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… A Direct Journal Payment is used to record payments received by an agency that do not need to … receipts. The process for creating a Direct Journal Payment starts with the agency entering the deposit and … A Direct Journal Payment is used to record payments received by an agency that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… “The Thruway Authority should develop a better roadmap for the future," DiNapoli said. “In addition to the Tappan … need to come up with a viable plan to make ends meet for the long term and clearly lay out how it will affect New … and taxpayers.” The Thruway Authority is responsible for overseeing and maintaining the Thruway, a 570-mile tolled …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsXII.8.G Payment Methods – XII. Expenditures
… one-day ACH payment when the State has a business need for a next day payment. One-day ACH payments require the … than two-day ACH payments. Therefore, agency requests for this payment method must be approved by OSC on an … Wire payments are not the State’s standard payment method for the following reasons: Wire payments require manual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsAccounts Payable Advisory No. 43
… Chapter Name Description of Change X.3.A Online Vendor Add Portal Updated to include new requirements for adding … Also updated to reorder X.3 X.3.A Vendor Request Mass Add Updated to include new requirements for adding vendors to … address and email; Also updated to reorder X.3 X.3.B Add a Foreign Vendor to the Statewide Vendor File Updated to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreState Agencies Bulletin No. 702
… units in a fiscal year where the percentage increases for the bargaining units differ, the salary in the new … that was paid during the fiscal year minus the raise. For example: An employee is promoted on February 25, 2006 to … the raise. The next step is to apply the percentage for the promotion and the 3% raise that was in effect for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsTitle I Grants to Local Educational Agencies – Federal Funding and New York
… Act of 1965 (ESEA), distributes federal funding to Local Educational Agencies (LEAs) — public school districts, … to the New York City Department of Education (DOE) and local charter schools through four statutory formulas that … Students in Temporary Housing (STH) and children in local institutions for neglected children. Once those …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesState Comptroller DiNapoli Releases Municipal & School Audits
… maintained complete and accurate inventory records for all IT assets. As a result, the school’s inventory … 230 claims totaling $260,823 were properly supported and for appropriate purposes. The board also did not ensure that the treasurer maintained supporting documentation for all revenues and redeposited startup cash totaling …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… are properly and promptly reporting capital assets. For example, capital assets went unreported in SFS AM, … Office of Mental Health – Maximizing Incentives for Individuals with Disabilities (Follow-Up) (2023-F-33) The … that DOL did not follow its wage investigation procedures for some of the cases reviewed. Auditors also identified …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … $24 million over the three-year period. Appropriations for three equipment accounts and two printing service … In addition, it cost BOCES approximately $111,000 annually for time spent in the review, approval and manual entry into …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Announces Latest Fiscal Stress Scores
… (St. Lawrence) and Yates (Orleans) and the villages of Coxsackie (Greene), South Blooming Grove (Orange), and …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Announces Latest Fiscal Stress Scores
… stress.” The City of Albany (Albany), the Village of Coxsackie (Greene) and the towns of Bennington (Wyoming), … of Albany and Poughkeepsie, the villages of Chateaugay and Coxsackie, and the Town of Yates) have been designated in a …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… with many towns and villages, depend on these funds to pay for essential services and operations, revealing the … has increasingly been tapping local sales tax collections for various purposes. In the State Fiscal Year (SFY) 2019-20 … villages, permanently shifting this burden from the state for these State Aid and Incentives for Municipalities …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsXIV.14.B Capital Assets – XIV. Special Procedures
… assets Valuation of capital assets Maintenance of capital asset records Disposition of general capital assets Treatment … and CUNY Senior Colleges) and public benefit corporations Asset Retirement Obligations Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Broome , Candor Fire District , County of Clinton … Fire District , Town of Pierrepont and the City and Town of Poughkeepsie Joint Water Project . “In today’s fiscal … Town of Broome Candor Fire District FD Co of Clinton Ind Dev …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… holds down spending and boosts state reserves, according to a report released today by State Comptroller Thomas P. … out-year gaps and gives the Executive new latitude to move and spend money outside the formal appropriation … New York has made great strides over the past few years to get its financial house in order, but there is still work …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionOpinion 90-48
… This opinion represents the views of the Office of the State Comptroller at the time it was … in this regard. You ask whether the school district, based solely on the allegations of these residents, may find … Whether the school district based solely on the allegations of these …
https://www.osc.ny.gov/legal-opinions/opinion-90-48