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State Contract and Payment Actions in December
… easement in Suffolk County. $1.8 million with Friendly Ford Inc. for the purchase of 25 Ford Super Duty pickup … Site in Ulster County. $1.7 million with Technomen NY Inc. for stormwater management upgrades at the Clay Pit … on Route 204 in the town of Gates and the city of Rochester in Monroe County. $4.2 million with JRCRUZ Corp. …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberComptroller DiNapoli Releases Municipal Audits
… of Oswego , Town of Owego , Town of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, … annual audits of the supervisor’s records. Town of South Bristol – Financial Management (Ontario County) The board … City of Oswego Town of Owego Town of Sidney Town of South Bristol and Wyoming County …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… capital asset. A government that has legal obligations to perform future asset retirement activities related to its tangible capital assets should recognize a liability … assets. Per Paragraph 6 of GASBS 83, the following items do not fall within scope: Obligations that arise solely from …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Audits
… processing controls to prevent future improper payments. United HealthCare Insurance Company of New York: Empire Plan … Drug Rebates (2014-S-62) In accordance with its contract, United is required to negotiate agreements with drug … of the agreements on to the prescription drug program. United subcontracted key functions of the prescription drug …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsDiNapoli Issues Report on Transparency of Village Fiscal Activities
… their AFR on time improved from 30% to 46% since 2019, the number of villages that did not file at all in 2023 grew from … Lisle – Transparency of Fiscal Activities Village of Mount Kisco – Transparency of Fiscal Activities Village of North …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDiNapoli Releases Subway Ridership Dashboard
… varied considerably from neighborhood to neighborhood and station to station. Comptroller DiNapoli's MTA Dashboard lays bare how … Ridership through major transit hubs, such as Penn Station and Grand Central, continues to lag in recovery and …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardKerhonkson Fire District – Board Oversight (2025M-124)
… the District’s 2008 through 2024 Annual Financial Report (AFR) filings as of March 12, 2025. Understanding the Audit … and was not transparent. The District’s required AFR was last filed in 2007, more than 18 years ago. As a … than budgeted. Ensure the Treasurer filed the District’s AFR with the OSC for 17 fiscal years (2008 through 2024). 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124Town of Knox – Transparency of Fiscal Activities (S9-25-30)
Did the Town of Knox Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial Report AFR with the Office of the State Comptroller OSC as required
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… to this retrenchment. It is concerning that the city made no efforts to codify plans to bolster reserves or set … be preparing for scenarios where its federal, state and locally derived resources may be impacted. This would include …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growAccounts Payable Advisory No. 73
… for Paying Sales Tax and Freight Amounts Reference: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts Guidance: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight … about the payment of sales tax and freight charges and how to enter the amounts in the voucher when applicable. The …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsConflicts of Interest of Municipal Officers and Employees
… complete brochure [pdf] As a municipal officer or employee, your job by its very nature … conflict. The full text of Sections 800-809 of the General Municipal Law, which details conflicts of interest and is … State laws govern conflicts of interest on the part of municipal officers and employees? In general, conflicts of …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… Comptroller’s Office for their outstanding work on this arrest,” New York State Police Superintendent Steven G. James …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Opinion 88-73
… 22, 1988 Bruce W. Musacchio, Esq., Town Attorney Town of Collins …
https://www.osc.ny.gov/legal-opinions/opinion-88-73State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… should also meet high standards of transparency, and I urge lawmakers to reject the proposed changes, which … competitive bidding requirements and oversight by my office of nearly $13 billion in spending.” Background on … of July 1). If a final agreement is not reached, lawmakers can pass a budget extender, which is a temporary solution to …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsDiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
New York State Comptroller Thomas P DiNapoli today announced the arrest of Jennifer Colucci 41 of Hopewell Junction NY for allegedly stealing more than $88000 in tax funds collected for the use of the town of Beekman and its schools
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherAmortization Schedules and Payoffs – Contribution Stabilization Program
… If you participate in the CSP, you can view the payment schedules of any outstanding … interest rate, payment amount and payment schedule. You can save on interest costs by paying off amortizations ahead … pay off an amortization, please notify us in advance so we can identify your payment and post it to the proper …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… costs reported by United Cerebral Palsy Association of the Rochester Area, Inc. (UCP Rochester) on its Consolidated Fiscal Report (CFR) were … covered the year ended December 31, 2013. Background UCP Rochester, a not-for-profit organization located in … costs reported by United Cerebral Palsy Association of the Rochester Area Inc on its CFR were prprly calculated adqtly …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualAudits of Local Governments: The Audit Process
… districts and BOCES by OSC. Entrance Conference: The audit team discusses the audit process with local government management. Preliminary Audit Survey: The audit team conducts a survey of organizational and operational … supervises the day-to-day activities of the onsite audit team. Preliminary Audit Findings: The audit team and local …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… [read complete report – pdf] Audit Objective Did the Town of Guilderland (Town) officials properly budget for and allocate sales tax … Did the Town of Guilderland Town officials properly budget for and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… of housing the Allegany County Departments of Aging and Veterans Affairs. There is no authority in General Municipal Law for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internal