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Churchville-Chili Central School District – Procurement (2025M-18)
… We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our … and standards are included in Appendix C. The Board of Education (Board) has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Middlesex Fire District – Fiscal Transparency (2025M-130)
… and she did not have access to the OSC Online Services portal 1 to file the AFRs. When AFRs are not filed, … must submit their AFR through the Online Services portal. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130Monitoring Town Asphalt Road Projects (2012MS-7)
… specifies the type and quantity of product delivered. Town officials can verify that the HMA product from the … required by Law, to ensure that contractors’ employees on town projects were paid the appropriate wages. Key … vendor to help ensure that the HMA received is what the Town contractually agreed to purchase. Revise contract bid …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7DiNapoli: 33 School Districts Reported in Fiscal Stress
… categorized as being in significant fiscal stress: Fort Edward Union Free School District (Washington County), …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressState Comptroller DiNapoli Releases School Audits
… District , Berne-Knox-Westerlo Central School District , King Center Charter School , New Hyde Park-Garden City Park … ending April 30, 2017 through the end of the audit period. King Center Charter School – Information Technology (Erie … School District BerneKnoxWesterlo Central School District King Center Charter School New Hyde ParkGarden City Park …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Brewster-Southeast Joint Fire District, Village of Deposit , Multiple Dwelling Property Inspections , Orleans … County Soil and Water Conservation District and the City of Yonkers . "In today's fiscal climate, budget transparency …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… salaries, aiming to bring them into closer alignment, State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), announced today. In …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Office of General … issued in March 2013, established an Open Data Website for the collection and public dissemination of publishable state … state entities. Auditors found OGS has taken steps to meet the requirements of EO 95; however, certain aspects of the …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 194
… Purpose To provide agencies with reporting instructions Affected … Criteria The VRWS Program, previously available to employees in bargaining units 05, 06, 18, 46, and 66, has been extended to include bargaining units 02, 03, 04, 47 and 67. The … To provide agencies with reporting instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/194-new-bargaining-units-eligible-participate-voluntary-reduction-workXII.4.F Proper Invoice – XII. Expenditures
… must contain the following information: Vendor name; Name of NYS Agency that ordered the goods or services; Description of goods or services requesting payment for (may be in narrative or code values format); Quantity of goods, property, or services delivered or rendered*; …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceJune 2002: GASB Statement 34
… to create a new financial reporting model. The objective of the project was to provide a financial reporting model that provides users of financial statements with information which will enhance their understanding of governmental operations and ultimately result in an …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Opinion 90-39
… to extinguish a fully involved building ( Emerson College v City of Boston , 391 Mass 415, 462 NE2d 1098). We …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 98-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (contract with a public authority for transportation of Medicaid clients) GENERAL MUNICIPAL LAW, §§99-r, 103; …
https://www.osc.ny.gov/legal-opinions/opinion-98-1XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… This section reminds New York State contracting entities of their legal obligations with respect to determining the responsibility of a business entity (vendor, contractor or offerer) to which … and The procurement record on file with the Office of the State Comptroller (OSC) is complete. STANDARDS, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Allegany , Baldwin Public Library , Town of Charleston , Comsewogue Public Library , Endwell Fire … DiNapoli today announced his office completed audits of the Village of Allegany Baldwin Public Library Town of …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
Local government capital spending on roads bridges and water and sewer systems declined by approximately 8 percent between 2010 and 2012 according to a report issued today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetNew York City Budget Balanced But Economic Risks Have Grown
… New York City ended fiscal year (FY) 2019 with a surplus of $4.2 billion, according to a report … its record low. The city is on track to add 94,400 jobs in 2019, a faster pace than last year. In the absence of an … New York City ended fiscal year FY 2019 with a surplus of $42 billion according to a report …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownDiNapoli: School District Revenue Growth Slows
… State Comptroller Thomas P. DiNapoli. The report is part of DiNapoli’s fiscal stress initiative which is focusing … their rainy day funds are limited. While this combination of factors has forced school districts to tighten their … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsOpinion 88-17
… the position of the State Comptroller (see also 2 Anderson, New York Zoning Law and Practice, 3rd ed., 1984, … April 13, 1988 Kevin J. Plunkett, Esq., Village Attorney Village of Irvington-on-Hudson …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Medicaid Audits Find More Than $500 Million in Waste
… will continue to diligently examine Medicaid payments to make sure healthcare dollars are being spent appropriately … recent audits by DiNapoli’s office highlight the need for more effective oversight of managed care organizations … auditors. Over the period, DOH failed to collect more than $170 million in drug rebates and discounts and made $169 …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-waste