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XV.16.A Overview – XV. End of Year
… provides for the collection, summarization and reporting of unique financial data and information maintained at State … provides for the collection summarization and reporting of unique financial data and information maintained at State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewLocal Government and School FSMS Scores
… Local Governments 2025 Data (updated March 2026) Munis in Stress [pdf] Not … Worksheet [xlsx] More Information Historical FSMS Data Search for a local government or school district …
https://www.osc.ny.gov/local-government/fiscal-monitoring/local-government-and-school-fsms-scoresOpinion 89-34
… that, depending on the facts, a town may have a claim for reimbursement against town officers or employees who have …
https://www.osc.ny.gov/legal-opinions/opinion-89-34XI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… additional requirements which provide for the debarment of vendors that violate certain sections of WCL. This section provides guidance to State contracting … The WCL requires, and has required since introduction of the law in 1922, the heads of all municipal and State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentComptroller DiNapoli Releases School Audits
… resulting in a $215,678 deficit fund balance as of June 30, 2013. Northern Adirondack Central School District – … the district’s financial condition to the taxpayers. As a result, they have withheld significant funds from productive …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency … 24 million gallons of water valued at $30,900. Town of West Seneca – Purchasing (Erie County) Town officials did not … Patchogue Fire District Town of Rosendale and the Town of West Seneca …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… Order is yet another ill-conceived and dangerous attack on environmental protections. Along with the President's previous proposals to gut the Environmental Protection Agency's budget by 31 percent and … gas wells and eliminating climate change from the National Environmental Policy Act are acts of willful denial regarding …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Local Governments Should Improve Accessibility for New Yorkers
… including libraries, meeting halls and government offices in 20 cities, towns and a village found parking lots, … Yorkers with disabilities and these audits can help guide local officials as they continue to identify areas for …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 88-73
… district purposes. You note that suburban towns are authorized by Town Law, §55-a to establish such a fund. … funds for district purposes, it should be noted that towns are authorized to establish repair reserve funds on behalf of … capital improvements or equipment so long as the repairs are of a type which do not recur annually or at shorter …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village with same entity … GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance service with … also contracts. You ask whether a village may contract for services with a private volunteer ambulance service, …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Opinion 95-21
… for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper petition, … to consolidate several sewer districts on its own motion, or whether such a proceeding may be initiated only … Law, §206[3]). Accordingly, a town board may, on its own motion, and must, upon the filing of a proper petition, …
https://www.osc.ny.gov/legal-opinions/opinion-95-21VI.5 Project Budgets – VI. Budgets
… to project budgets. State agencies prepare, approve and post budget journals to create project child budgets. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… The body or official responsible for auditing claims will vary … describes who is generally responsible for auditing claims in each type of locality and what options, if any, are … position. Type of Locality Designated Claims Auditing Body Other Options School District Board of Education / …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… a policy regarding the maintenance and use of fund balance can help ensure funds are available to cover unanticipated …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… employee with the authority to certify that the expense report is just, true and correct and, therefore, appropriate … the Finance Office employees should not certify an expense report unless it includes sufficient, appropriate evidence to … Employees must follow these processes whether the expense report results in (i) a reimbursement to the employee, (ii) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationAccounts Payable Advisory No. 34
… Interest Expense 58402 Interest on Leases, Loans and Land Claims ** 58403 * Prompt Contracting Interest 60200 * … (summarized in table above) . Chapter XII, Section 6.B - Paying for the Purchase of Land Interest payments as part … no longer use account code 60701. Chapter XII, Section 6.C - Paying Prompt Contract Interest Business Units will use …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestDisaster Recovery Planning
… as well as setting statewide technology policy for all executive branch State agencies and monitoring large … functional, and tested disaster recovery plan that covers all aspects of its operations, including the CNSE data center … functional, and tested disaster recovery plan that covers all aspects of its operations, including the CNSE data center …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the fiscal year ended … Interest Ganrormic, Inc.: Compliance With the Reimbursable Cost Manual (2016-S-58) New York League for Early Learning, Inc.: Compliance With the Reimbursable Cost Manual (2015-S-43) …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manual