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Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… of approximately 2,100 residents. The Village is governed by an elected five-member Board consisting of the Mayor and … that Village officials verify that the price charged by a vendor awarded a State contract is correct by comparing relevant list prices, reduced by contract …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37DiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… United States Attorney Antoinette T. Bacon announced Kristina Hand, 47, of Morris, New York, has pleaded guilty to stealing at least … School District. “Stealing money meant for the education of children is shameful,” DiNapoli said. “Ms. Hand abused her … Acting United States Attorney Antoinette T Bacon announced Kristina Hand 47 of Morris New York has pleaded guilty to …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtGovernment-Wide Financial Data – 2022 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2021 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataDiNapoli: Local Sales Tax Collections Total $6.1 Billion, Up 5.1% in First Quarter
… $6.1 billion in the first quarter (January-March) of 2026, an increase of 5.1% ($295 million) compared to the same … -7.2% and -4.6%, respectively. Report First Quarter 2026 Local Sales Taxes Data Regional Table with Detailed …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-local-sales-tax-collections-total-%2461-billion-up-51-percent-in-first-quarterDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… totaled $5.8 billion in the first quarter (January-March) of 2025, an increase of 3.2% ($180 million) compared to the same quarter last year. Each of the 10 regions in the state, including New York City, had … totaled $58 billion in the first quarter JanuaryMarch of 2025 an increase of 32 $180 million compared to the same …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterKeeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Joint Fire District residents, is governed by 13 officers elected by the membership. Disbursements during our audit period … and canceled check images for the bank accounts managed by the Treasurer and Fire Police Captain. Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsDiNapoli Commends Legislature for Passing Bill to Modernize Banking Development District Program and Expand Access to Capital in Underserved Communities
… Anderson for their partnership and leadership. Together, we are ensuring that every community in New York … a bank branch in underserved communities. As of June 2026, the State Comptroller’s office has deposited …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-commends-legislature-passing-bill-modernize-banking-development-district-program-and-expandTown of Jay – Records and Reports (2023M-22)
… 2021 and October 31, 2022, five accounts were overstated by a total of $19,037 and 13 accounts were understated by a total of $269,353. Of the 10 revenue accounts we … 2021 and October 31, 2022, two accounts were overstated by a total of $927,546 and two accounts were understated by a …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22XIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… POLICY An expense report must be submitted within 30 days of (i) the end of a travel event or (ii) the date the qualified non-travel … refer to Section 4.A – Employee Travel Card Reconciliation of this Chapter for more information) and out-of-pocket … An expense report must be submitted within 30 days of i the end of a travel event or ii the date the qualified …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionOverview – Special 20- and 25-Year Plans
… some cases, restrictions may apply (see Restrictions and Limitations ): Regular earnings; Overtime earned in the FAE …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewChanges to Reporting Requirements – Understanding Your Responsibilities: Elected & Appointed Officials
… that the employer determines whether activities listed on the ROA are official duties of the position. If they are …
https://www.osc.ny.gov/retirement/members/ea-officials/changes-reporting-requirementsDiNapoli Honors Hispanic Leaders
… Coffee Company in New Rochelle in Westchester County on September 17. Westchester County’s Hispanic population has …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersWho Is Responsible? – Travel and Conference Expense Management
… are clearly communicated to all employees who travel on official business. The individual traveler, whether a …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleTrain On-Time Performance (Follow-up)
… percent. For 2013, weekday OTP averaged 80.5 percent and weekend OTP averaged 85.4 percent. For 2014, weekday OTP averaged 74.0 percent and weekend OTP averaged 81.2 percent. In late March 2015, … are planned to address the unresolved issues discussed in this review. …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followCollection of Lease and Permit Revenues (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations made in our initial report, Assessment and Collection of Lease and … To determine the extent of implementation of the four recommendations made in our initial report Assessment and Collection of Lease and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followArchived Publications
… - Results for Municipalities with Fiscal Years Ending on December 31, 2014 - 9/23/15 Fiscal Stress Monitoring …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsOperational Advisory No. 3
… that if any chart of account string value is changed in the review process, the transaction must be re-budget checked and be in a valid budget status prior to submittal to OSC. Changing … the budget check to ensure that the transaction is still in a valid budget status (value of “V”). If the budget status …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderOperational Advisory No. 28
… 3 – Lapsing Transaction Deadlines for specific guidance on lapsing deadlines as they apply to specific transactions. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… should: Ensure commercial loan denial letters are on file. Ensure businesses are creating and retaining jobs …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolving