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Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… and should provide an exemption certificate, known as Form ST-129, at registration. This form is available on the New York State Department of … Management Guide Travel and Conference Expense Management [pdf] Local Government Management Guide Improving the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesNewburgh Enlarged City School District – Financial Management (2025M-32)
… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. … reserves to restrict a reasonable portion of fund balance for a specific purpose, in compliance with statutory … budget. District officials did not establish a rationale for funding District reserves. Also, by transferring surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32State Comptroller DiNapoli Releases Audits
… revocable consent grants an individual or organization the right to construct and maintain certain structures on, over, … compliance with its own requirements for school bus drivers, monitors and attendants. As a result, SED does not have assurance that school bus drivers, monitors, and attendants across the state are …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsLong Island Experienced Gains in Farms and Farmland
… The critical role farms play in New York cannot be overstated, both as an … only region in the state to see the numbers climb for both farms and farmland acres in the most recent United States … State Comptroller Thomas P. DiNapoli. “New York’s diverse farms are an essential part of the state’s economy, but there …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… or consulting intended for use by multiple State agencies (Participating Agencies) through the issuance of purchase … OSC review and approval is not required for individual Participating Agency usage once the contract has been … for use by multiple State agencies where each individual Participating Agency establishes a contract under its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsComptroller DiNapoli Releases School Audits
… District , North Rose-Wolcott Central School District , Pembroke Central School District, Pulaski Central School … benefit it in meeting its current and future obligations. Pembroke Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… rates in New York have surpassed the national average. In 2021, the most recent year for which data are available, … In SFY 2021-22, approximately 2.8 million New Yorkers per month received $8.4 billion in federal food benefits under …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeOpinion 88-68
… for subdivision approval) GENERAL MUNICIPAL LAW, §§800(2), 809: It is not clear whether an application for subdivision … the disclosure requirements of General Municipal Law, §809 also may not be applicable to a planning board member in … to the disclosure requirements of General Municipal Law, §809. Section 809 provides, in pertinent part, that every …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Comptroller DiNapoli Releases State Audits
… processed; $2,965,300 in overpayments for claims billed with incorrect information pertaining to recipients' other … in unsupported or inappropriate personal service expenses charged to the housing program. These charges included … selected for review were appropriate. For a track coach, however, officials did not enforce Office of State …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… Special Education Audit Initiative) – Step Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual … – Use of Federal Funding for Election Technology and Security (Follow-Up) (2022-F-35) The Help America Vote Act of … and enhance election administration, technology, and security, including $3.3 million that it designated to …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0Accounts Payable Advisory No. 60
… Subject : Referencing an expired contract Reference : Guide to Financial Operations (GFO), Chapter XI, Section 2.E - Contract Amendments Subject to OSC Review Guidance : This is … to remind agencies that they may not reference an expired contract on a voucher if the goods or services were provided …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractSyosset Central School District - Payroll (2018M-42)
… Objective Determine if officials ensured the accuracy of the compensation paid and benefits provided to employees. … checks totaling $124.3 million to ensure the accuracy of compensation paid and benefits provided to employees. … were accurate. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
BerneKnoxWesterlo Central School District Monthly Records and Reports 2018M82
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsComptroller DiNapoli Releases State Audits
… review, Davis made full restitution to the state. United HealthCare: Payments for Fraudulent and Improper … County District Court. In a follow-up, auditors determined United made progress addressing the problems identified in …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsOpinion 90-61
… (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments) WATER SUPPLY AND DISTRIBUTION -- Water Supply Districts … establishing and of operating and maintaining a town water supply district must be assessed only on an ad valorem basis …
https://www.osc.ny.gov/legal-opinions/opinion-90-61State Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Brewster Central School District , General Brown Central School District , Onondaga Central School District , Spencer-Van Etten Central School … announced his office completed audits of the Brewster Central School District General Brown Central School District …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1985
… All other fields should be ‘0’ or blank (see screen shot below). Save page. Navigate to the State and Local Tax … other subsequent fields should be ‘0’ or blank (see screen shot below). Save page. If the employee has also not … other subsequent fields should be set to ‘0’ (see screen shot below). These selections should also be made to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… duties or implement compensating controls to safeguard funds, and review records and reports to detect … that the Treasurer maintained custody of all Company funds as required by the Company’s bylaws, the Treasurer’s … (FFI) tax proceeds. In addition, officials used the funds for inappropriate purchases, such as purchasing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Montrose Fire District – Claims Auditing (2025M-53)
… [read complete report – pdf] Audit Objective Did the Montrose Fire District (District) Board of Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… District No. 1 (District) officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – January 31, 2025 Understanding the Audit Area A comprehensive investment program helps ensure that officials … investments and improving oversight and accountability. A comprehensive investment program includes a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69