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Accounting and Reporting Update
This session will provide an overview of recent GASB statements as well as miscellaneous accounting updates implemented by OSC. The session will discuss how local governments will need to account for and report these changes in the Annual Financial Report (AFR).
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-accounting-and-reporting-update-042926.pdfDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… admitted today he faked prescriptions to steal $232,000 in a fraud that was uncovered in two audits by State Comptroller Thomas P. DiNapoli’s office. William Davis, … admitted today he faked prescriptions to steal $232000 in a fraud that was uncovered in two audits by State …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamComptroller DiNapoli Releases State Audits
… in September 2014, identified $694,227 in drug rebate and discount revenue that was not credited to the Department of … UHC remit to the department the $694,227 in rebate and discount revenue identified by the audit, and fully comply … including remitting $670,470 in additional drug rebate and discount revenue to the department. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsOpinion 88-32
… Duties (authority to publish names, office addresses and phone numbers of town officials) TOWN LAW, §§30, 116(13): A … informing the public of the name, office, address, office phone number, and office hours of the town clerk. You have … an advertisement in a local newspaper stating the name, phone number, address and office hours of the town clerk. …
https://www.osc.ny.gov/legal-opinions/opinion-88-32College of Staten Island - Examination of Fast Track MK LLC
… components and hardware that will serve as supports for wooden benches on the campus. The College submitted a $22,800 …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcIf You Need Help – Governmental Accounting Standards Board
… Governmental Accounting Standards Board GASB Statement No 68 or for questions about your NYSLRSissued GASB report …
https://www.osc.ny.gov/retirement/employers/gasb/if-you-need-helpOpinion 96-19
… purchase with town of real property and construction of building for use as town hall and fire station) MUNICIPAL … -- Capital Improvements (joint construction of a building to be used as town hall and fire station) -- Real … with fire district of real property and construction of building for use as town hall and fire station) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 97-14
… expenditures to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You ask whether foreign fire … of constructing a trophy case in the department's meeting room, and to pay for furniture for the department's …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 92-4
Whether a fire district may expend fire district moneys to pay for supervised physical fitness training sessions for active volunteer firefighters of the fire district fire department
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 98-9
… ambulance district must receive those services without a fee or charge. This is in response to your inquiry concerning … You ask whether the ambulance company may impose a fee on those making use of the company's services within the district and provide for the payment of that fee to the company. Town Law, §198(10-f)(a) prescribes the …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 94-22
… however, may be the recipient of district funds paid as fair and adequate consideration pursuant to a contract for … however, may be the recipient of district funds paid as fair and adequate consideration pursuant to a contract for …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… and bonds at private or negotiated sale to first secure the New York State Comptroller’s approval. Certain … Yonkers, Erie County and Nassau County must secure the Comptroller’s approval of the terms and conditions of their bonds and notes when they … Various State statutes require the New York State Comptroller to approve the terms and …
https://www.osc.ny.gov/debt/approvalsComptroller DiNapoli: Positive Financial Indicators in Middletown
… city of Middletown, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part of … a series of fiscal profiles on municipalities across the state. “The city has developed into the economic engine of … revenue growth has outpaced other cities in the state, climbing more than 57 percent during that time. In …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownX.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management
… related to vendor registration in the Statewide Financial System (SFS). OSC’s auditors will require access to … related to vendor registration in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-recordsXI.12.D Closing Contracts – XI. Procurement and Contract Management
… purchase orders associated with contracts in a timely fashion by disencumbering excess funds and processing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsDiNapoli: Son Who Left His Dad’s Body In Morgue Sentenced For Stealing His Retirement Payments
… announced the sentencing today of Christopher Bunn of Queens for concealing his father’s death to collect his … time served and full restitution, which he paid today in Queens County Supreme Court. He pleaded guilty in October to … announced the sentencing today of Christopher Bunn of Queens for concealing his fathers death to collect his …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-son-who-left-his-dads-body-morgue-sentenced-stealing-his-retirement-payments14th Annual Emerging Manager & MWBE Conference
… & MWBE Conference is an opportunity for attendees to connect with New York State Common Retirement Fund (Fund) … Manager MWBE Conference is an opportunity for attendees to connect with New York State Common Retirement Fund investment …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/14-annual-conferenceOversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
… of the 11 recommendations included in our initial audit report, Oversight of Contract Expenditures of Bowery Residents’ Committee (Report 2019-N-8 ). About the Program The New York City … of the 11 recommendations included in our initial audit report Oversight of Contract Expenditures of Bowery Residents …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followControls Over the Empire State Supportive Housing Initiative (Follow-Up)
… the provider’s objectives as well as the housing-related support services to be provided. OMH’s Supportive Housing … program. For example, a review of selected residents’ progress notes identified a lack of face-to-face meetings or in-home …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-followCUNY Bulletin No. CU-754
… of an automatic dues increase for employees represented by DC37, Local 983, in Bargaining Unit TM. Affected Employees: Employees represented by DC37, Local 983, in Bargaining Unit TM are affected. … of an automatic dues increase for employees represented by DC37 Local 983 in Bargaining Unit TM …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-754-district-council-37-dc37-local-983-dues-increase