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State Comptroller DiNapoli Releases Audits

… New York City Department of Transportation – New York City Bike Share Program: Oversight of Revenue Collection and … of Transportation (DOT) launched the New York City Bike Share program. DOT contracts with a vendor, and the … rate adjustment methodology that resulted in nearly $50.3 million in improper MCO payments for drugs from …

https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-audits

DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029

… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The … billion since the January release of the Fiscal Year (FY) 2026 Executive Budget Financial Plan, and is attributable to … Gaps and Structural Imbalance  According to DOB’s FY 2026 Financial Plan, All Funds disbursements are projected to …

https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029

Opinion 88-14

… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- Trust and Agency Funds (transfer of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …

https://www.osc.ny.gov/legal-opinions/opinion-88-14

Opinion 90-60

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … (see General Municipal Law, §109-b[3]-[7]; see also 1979 Legislative Annual, p 425; 1981 Legislative Annual, p 186; … construction of a solid waste management-resource recovery building by the project developer at a cost of $5,000 or more …

https://www.osc.ny.gov/legal-opinions/opinion-90-60

Opinion 89-28

… be attributed to one or more existing districts or extensions. The existing districts or extensions would … allocate against such district" (Town Law, §§191-a, 209-b; see also 1987 Opns St Comp No. 87-62, p 94). In relation to … or drainage project (General Municipal Law, §119-o[1]; see also General Municipal Law, §111). Section 119-o(2) sets …

https://www.osc.ny.gov/legal-opinions/opinion-89-28

State Agencies Bulletin No. 1919

… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsu

State Agencies Bulletin No. 1742

… of the Laws of 2019 which implements the negotiated 2016–2023 agreement between New York State NYSCOPBA Security … and 2019-2020 . Effective Dates and Payment Dates Pay Cycle/Pay Period Type 2016 Payment Effective Date 2017 Payment …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1742-retroactive-salary-increases-arbitration-eligible-bu01-and-non

Local Government Financial Data Release Dates

… Annual financial data tables for each class of local government are made available according to this schedule: Class of Local Government Release of Annual Financial Data (year … years after the original release date. Data for individual local governments and school districts is available the day …

https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-dates

II.4.B Basis of Accounting – II. New York State Financial Accounting

… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … (GAAP) require that revenues and expenditures be recorded on the modified accrual basis for the governmental funds … The State prepares financial statements on three bases of accounting cash modified accrual and accrual …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accounting

XV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year

… The Online Services, Agency Financial Reporting Package (AFRP), is used by the … The Agency Financial Reporting Package AFRP is the internet based …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrp

Omnibus Procurement Amendments

… conforming the definition of restricted period. Memo Bill Text Status …

https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1

Training

… Process and You Presentation Overtime/FLSA, Lost Time and Sick Leave Presentation Processing Salary Payments Pursuant to …

https://www.osc.ny.gov/state-agencies/payroll/training

Lima Public Library – Procurement (2017M-295)

… Purpose of Audit The purpose of our audit was to determine whether Library … Lima Public Library is a municipal public library located in the Town of Lima in Livingston County. The Library is governed by a …

https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295

Southwestern Central School District – Claims Processing (2016M-356)

… was to review the District’s claims processing function for the period July 1, 2014 through July 11, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $26.6 million. Key Finding Except for minor discrepancies that we discussed with District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356

Oceanside Union Free School District – Professional Services (2016M-281)

… the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through … District officials did not always seek competition for professional services. Key Recommendation Monitor the procurement of professional services to ensure compliance with Board-adopted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281

Oneida Housing Authority – Tenant Rents (2014M-306)

… effectively to ensure that tenant rents were properly billed, recorded and deposited. Key Recommendations There are …

https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306

Schodack Valley Fire District – Cash Disbursements (2016M-98)

… were adequately supported, properly authorized and for valid District purposes for the period January 1, 2015 through December 30, 2015. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $183,837. Key Finding The Board implemented …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98

Etna Volunteer Fire Department - Procurement (2019M-48)

… for the procurement of goods and services. Adopt a code of ethics to set forth standards of conduct in …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48

Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)

… if controls over financial activity were adequate for the period January 1, 2013 through August 31, 2014. … is governed by a five-member Board of Directors. Expenses for 2013 were approximately $10,374. Key Findings The Board … that sufficient and appropriate supporting documentation for all receipts and disbursements is maintained and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activity

Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Fultonville – Claims Auditing (Montgomery County) Except for minor discrepancies, auditors found that the village … the claims and that claims were adequately supported and for legitimate purposes. Town of Livonia – Justice Court …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits