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Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2020. Understanding the Audit Area To help … removal and fire protection. Audit Summary The Board did not conduct or provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of the budget, for unexpected occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general fund … $14.6 million and it educated approximately 125 students in grades K-6. The District also paid tuition to neighboring … fund balance The Board appropriated surplus fund balance in part because it adopted budgets that annually …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mAvoca Central School District – Procurement (2025M-29)
… [read complete report – pdf] Audit Objective Did Avoca Central School District (District) officials make …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Contract Advisory No. 4
… Agencies may have multiple Business Unit/ Department ID combinations, but only certain of those combinations are … created in the SFS must use a Business Unit/Department ID combination which is valid for contracts. A list of valid Business Unit/Department ID combinations can be found in the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideNorth Brookfield Fire District – Board Oversight (2026M-2)
… reports and file required AFRs with the Office of the New York State Comptroller (OSC). As a result, the Board had … and OSC’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology … initiate corrective action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written corrective …
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
… ACH payments are electronic payments made from the State’s bank to the vendor’s bank within two business days after OSC approves the payment in accordance … is complete. Agencies can check the M-161 extract or open the voucher in SFS to confirm the payment wire was …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsJune 2002: Advance Refunding Bonds
… of the refunding bonds are used currently (immediately) to redeem the old debt. In an advance refunding, the refunding …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… paying illegal kickbacks and bribes and submitting claims for services that were never provided. DiNapoli’s office had … at three SADCs, one with two locations in Gravesend and Coney Island, Brooklyn; another in Flushing, Queens; and a third in …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsState Comptroller DiNapoli Releases Audits
… artwork and historical treasures, and intangible assets. To improve management of these assets, the state established … of the initial report’s recommendations. Department of Labor – Selected Wage Investigation Procedures (Follow-Up) … payments for drugs from manufacturers without NDRAs at the time of service that were not included in the rate …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… Town of Catharine (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? … of 1,651, Town officials budgeted a total of $887,849 for the general fund and highway fund appropriations in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Clarence , Town of Clarkson , Village of Monticello , … 5 Fire District , Town of Scio, Town of Sheridan and the Snyder Fire District . “In today’s fiscal climate, budget … State Comptroller DiNapoli today completed audits of the Town of Clarence Town of Clarkson Village of …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 90-30
… Law, §106[1]). The person giving such deed or mortgage may redeem the same, generally, by payment of all expenses …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 89-29
… This opinion represents the views of the Office of the State Comptroller at the time … your letter in which you ask whether, in furtherance of an agreement between a village and the U.S. Parks Service of the Department of the Interior, … Whether in furtherance of an agreement between a village and the US Parks Service of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 97 - 12
… be prohibited from disclosing any confidential information acquired in the course of his or her duties as secretary to … or employee from disclosing confidential information acquired in the course of his or her official duties or using … be prohibited from disclosing any confidential information acquired in the course of his or her duties as secretary to …
https://www.osc.ny.gov/legal-opinions/opinion-97-12New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… released data from the U.S. Bureau of Economic Analysis show personal income in New York State has surpassed … Recently released data from the Bureau of Economic Analysis show personal income in New York has surpassed prepandemic …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021Opinion 96-22
… a specific capital improvement which has been completed or acquired, and those established for a specific capital improvement which has not been completed or acquired, such as when plans to undertake a capital … for a specific improvement which has been completed or acquired, the governing board may: (a) authorize the transfer …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 99-2
… to competitive bidding) GENERAL MUNICIPAL LAW, §§101, 103, 104-b: The competitive bidding requirements of General … and procedures adopted pursuant to General Municipal Law, §104-b. Section 104-b requires political subdivisions to adopt internal …
https://www.osc.ny.gov/legal-opinions/opinion-99-2DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… cap. For example, the Gateway Project debt (increased by $500 million, to a total of $2.85 billion) is structured as a … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetDiNapoli: Rural Counties Face Shortage of Health Professionals
… (8.1) and the U.S. (8.4) and falls below the Graduate Medical Education National Advisory Committee (GMENAC) … an additional barrier to recruiting more healthcare professionals. Not all counties have hospitals or rural … the population, were enrolled in Medicaid as of May 2025. It is unclear at this time the extent to which the impact of …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsOther Bulletin No. 64
… effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date Administration Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scf