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North Brookfield Fire District – Board Oversight (2026M-2)
… [read complete report – pdf] Audit Objective Did the North Brookfield Fire District (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations? Audit Period January 1, … Did the North Brookfield Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2XII.8.G Payment Methods – XII. Expenditures
… are four available payment methods in the SFS: check, two-day Automated Clearing House (ACH), one-day ACH and wire payments. Check and Two-Day ACH Payments Check and two-day ACH payments are the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsJune 2002: Advance Refunding Bonds
… advance refunding bonds this year because the state is changing how it calculates and pays building aid. Building … Details are on the State Education Department's website . What are a "current refunding" and an "advance refunding"? In a …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found questionable Medicaid … “Many vulnerable New Yorkers rely on social adult day care services to help them stay in their own homes and … where it claimed attendance exceeded its capacity. For one day, the SADC submitted claims for services to 530 people, …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsState Comptroller DiNapoli Releases Audits
… Statewide Financial System Asset Management Module (SFS AM). Within the Office of General Services, the Bureau of Capital Assets (BCA) monitors and coordinates SFS AM capital asset inputs, assisting agencies in the management … found DOH lacked adequate oversight of Medicaid managed care payments for drugs, which led to improper MCO payments …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… [read complete report – pdf] Audit Objective Did the Town of Catharine (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … Did the Town of Catharine Town Board Board conduct or provide for an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … County , Village of Oxford , Town of Reading , Richmond Fire District , Rotterdam Princetown No. 5 Fire District , … Scio, Town of Sheridan and the Snyder Fire District . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. COUNTIES -- Fees (exception from payment of) COUNTY CLERK -- Fees (for recording satisfaction of …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 89-29
… Service property needed for construction of a village street. You state that the value of the two parcels is … viewed as serving the municipal purpose of facilitating street improvements (Village Law, §6-612). In light of this, … the subject parcel. If however, the property required for street construction could be directly acquired by purchase or …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 97 - 12
… engineer who appears before the board) GENERAL MUNICIPAL LAW, §§801, 805-a: An arrangement whereby the recording … be prohibited from performing services for the engineering firm in relation to any matter before, or to come before, the … in matters before the planning board. General Municipal Law, article 18 (§800 et seq .) contains provisions of law …
https://www.osc.ny.gov/legal-opinions/opinion-97-12New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… 2021 Edition Have Personal Income and Earnings Returned to Pre-Pandemic Levels in New York? Recently released data from … show personal income in New York State has surpassed pre-pandemic levels by 12.8 percent. Personal income, which … more than 20 percent of personal income, well above the pre-pandemic share, and account for most of the …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021DiNapoli Announces New $7 Million Investment in Northern Ireland
… New York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund (Fund) is investing $7 million (£5 million) … New York State Comptroller Thomas P DiNapoli today announced the New York State Common Retirement Fund Fund is investing $7 million £5 million in …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandOpinion 96-22
… FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of … Moneys in a capital reserve fund may not be transferred to a contingency and tax stabilization reserve fund. … the unexpended balance in the fund may be transferred only to another capital reserve fund, subject to permissive …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 99-2
… be prepared for: (1) plumbing and gas fitting; (2) steam heating, hot water heating, and ventilating and air-conditioning apparatus; and …
https://www.osc.ny.gov/legal-opinions/opinion-99-2DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… rental assistance. Preliminary estimates show All Funds spending will grow nearly 4% year-over-year amid a … the Personal Income Tax (PIT). “The Enacted State Budget funds critical services, including fully funding Foundation … The state has made progress in building up reserve funds, but policymakers need to carefully monitor the economy …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetDiNapoli: Rural Counties Face Shortage of Health Professionals
… P. DiNapoli examined healthcare professional shortages in 16 rural counties in New York state and found alarming … Areas for primary care, dental and mental health; all 16 counties examined have shortage designations for at least two of these fields of medicine. On average, the 16 rural counties have four primary care physicians per …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsOther Bulletin No. 64
… Chg on the Job Action Requests page using the Reason code CIC (Chg IncCd/or AnnDt/or FIS Sal) effective 03/31/2022 and … Chg on the Job Action Requests page using the Reason code CIC (Chg IncCd/or AnnDt/or FIS Sal) effective 03/31/2022 … beginning in Administration Pay Period 4L, the agency must report the adjustment amount for earnings codes such as Extra …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfOpinion 92-18
… benefits received by a taxpayer (see Watergate II Apartments v Buffalo Sewer Authority , 46 NY2d 52, 412 NYS2d … Sewer Authority , 65 NY2d 489, 492 NYS2d 931; Watergate II Apartments , supra ). Since a user fee must be directly … §221(2) authorizes a town which has acquired "solid waste management facilities" pursuant to section 221(1) to contract …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Town of Java – Tax Collection Remittance (P1-24-21)
… – pdf] Audit Objective Determine whether the Town of Java (Town) Tax Collector remitted all collections as … month. The Tax Collector is a separately elected official of the Town and is not governed by the Supervisor. By … Determine whether the Town of Java Town Tax Collector remitted all collections as …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Lyndon – Purchasing (2013M-149)
… policy as required. In August 2011 the Board adopted a resolution stating that although it is understood that the Town is required to have written policies, the resolution directed Town officials to consult the Office of … or verbal quotes or bids to be obtained for various dollar thresholds, among other things. The Board annually …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149