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Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… [read complete report – pdf] Audit Objective Did the Cuylerville Volunteer Fire Department, Inc. (Department) … Audit Period January 1, 2023 – June 3, 2025 Understanding the Audit Area Providing adequate oversight of financial … mismanagement, fraud, damaged reputation and jeopardize the Department’s funding and its mission. From January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightDiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs
… the seven providers. Key audit findings included: Unsafe Apartments: Families were placed in apartments with serious housing-code violations, including … who continued to receive rent payments for uninhabitable apartments, increasing costs and forcing families to …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costsXIV.14.B Capital Assets – XIV. Special Procedures
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsOpinion 96-21
… or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), 202-b(2): A town board, pursuant to Town Law, §202-a, may authorize the replenishment of sand and the … reply to your letter asking whether the procedures of Town Law, §202-b may be used to authorize the replenishment of …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 93-28
… AND HIGHWAYS -- Improvements (CHIPs moneys subject to section 284 agreement) SUPERINTENDENT OF HIGHWAYS -- Relations With Town Board (CHIPs moneys subject to section 284 agreement) MUNICIPAL FUNDS -- Highway Fund (CHIPs moneys subject to section 284 agreement) HIGHWAY LAW, §§10-c, 284: Consolidated …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 91-44
… 163(2),(4), 167(2); TOWN LAW, §174(3): A member of a board of fire commissioners of a fire district may not be … expense of the district. You ask whether a member of the board of fire commissioners of a fire district may be … unpaid local elective officials. Although a member of a board of fire commissioners of a fire district is an unpaid …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… received by an agency that do not need to be applied to a customer AR Item, such as miscellaneous receipts. The process … in error. Additional fields on the Payments tab include: Customer ID: A Customer ID is required when depositing receipts from public … received by an agency that do not need to be applied to a customer AR Item such as miscellaneous receipts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… has also had control of the 524-mile New York State Canal System. During parts of the past decade, auditors note … the authority continued to bear costs associated with the canal system, which had operating expenses of $62.1 million … Executive Budget to transfer responsibility for the canal system to the New York Power Authority. This transfer, …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsXII.8.G Payment Methods – XII. Expenditures
… The agency requesting the one-day ACH payment must email [email protected] , [email protected] … recurring wire payments to a vendor, the agency should contact OSC’s Bureau of State Expenditures at (518) 474-4868 … questions regarding the available payment methods, please contact the Bureau of State Expenditures’ Customer Service …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsState Agencies Bulletin No. 1945
… their academic contract, teachers do not work during the summer months, and are therefore not entitled to Workers’ … a CAL teacher is released to return to work during the summer months, they must be placed in an hourly position to … a 21P teacher is released to return to work during the summer months, they can be returned to 21P position as there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1945-process-changes-workers-compensation-leave-payservTitle I Grants to Local Educational Agencies – Federal Funding and New York
… Title I of the Every Student Succeeds Act of 2015 (ESSA), … in each state. Within a school district (like DOE), Title I funds are targeted to those schools with the highest … 40 percent of enrollment are eligible to apply to use Title I funds to operate school-wide programs. The funds are …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesState Agencies Bulletin No. 702
… bargaining units with different raise percentages in the fiscal year in which the movement occurred Effective Date(s) … an employee has movement between bargaining units in a fiscal year where the percentage increases for the bargaining units differ, the salary in the new position is recalculated, exclusive of any performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsState 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
… into the financial system by the business office, which is inefficient and increases the likelihood of errors. …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Announces Latest Fiscal Stress Scores
Fiscal Stress Monitoring System Finds Increase in Entities Designated in Stress
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Announces Latest Fiscal Stress Scores
A total of 14 local governments in New York state ended their fiscal year 2023 with a fiscal stress designation the same as a year ago according to a report released today by State Comptroller Thomas P DiNapoli
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
… New York’s municipalities collected nearly $17 billion in sales tax revenue in 2019, representing 9.7 percent of all … revenue, according to a comprehensive report on local sales tax released today by State Comptroller DiNapoli. Every … losses from the pandemic. “COVID-19 has decimated local sales tax revenue this year, blowing holes in the budgets of …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsComptroller DiNapoli Releases Municipal Audits
… Fire District , Long Lake Fire District No. 1 , Town of Milford , New Woodstock Fire District , Town of Pierrepont … the Office of State Comptroller since August 2011. Town of Milford – Justice Court Operations (Otsego County) Although … FD Greene Co Hewlett Bay FD Long Lake FD No 1 Town of Milford New Woodstock FD Town of Pierrepont and the City and …
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
… of Abandoned Property revenue. For a copy of the report visit: Executive Budget Report. As chief fiscal officer for …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionOpinion 93-33
… matter, even though the publication contains local news articles and has circulation within the school district. … entered as second-class matter, but which contains local news articles and has circulation within the district. … at least weekly for at least one year; (3) contain news, editorials and other matters of "current interest"; (4) …
https://www.osc.ny.gov/legal-opinions/opinion-93-33