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Morristown Fire District – Board Oversight (2025M-101)
… adequate oversight of District financial operations and properly audit claims? Audit Period January 1, 2024 – May … Area The Board is responsible for the general management and control of the District’s financial operations. This includes adopting necessary policies and procedures, ensuring collections are accurately recorded …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Clarence Public Library , Village of Fort Johnson , Town of … their money is being spent appropriately and effectively.” Clarence Public Library – Audit of Claims (Erie County) The … today announced his office completed audits of the Clarence Public Library Village of Fort Johnson Town of Green …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Bradford Volunteer Fire Company, Inc. , Town of Conesville , … their money is being spent appropriately and effectively.” Bradford Volunteer Fire Company, Inc. – Apparent … today announced his office completed audits of the Bradford Volunteer Fire Company Inc Town of Conesville New …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… million higher than the latest projections largely due to strong personal income tax receipts, according to the state monthly cash report and a mid-year report on … settlement dollars. “New York’s cash position continues to improve with higher-than-expected tax collections and …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearState Comptroller DiNapoli Releases Municipal Audits
… , Town of Orangetown , Town of Portland , Rockville Centre Housing Authority , Village of Southampton , Westchester Community College and the City of Yonkers . "In today’s fiscal climate, budget … districts realized operating deficits in 2016. Rockville Centre Housing Authority – Claims Auditing and Cash Receipts …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized. The audit scope … Central Office established a Tuition and Fees Refund bank account to reimburse students when the payments they … of a refund, the amount of a refund, the appropriate bank account for a refund, and the appropriateness of a …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… faith effort to achieve those goals, and report quarterly on their MWBE participation to the Department of Economic …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationSubway Wait Assessment
… whether those standards take into account demand for service, physical structure, and other factors; and where … the wait assessment statistic based on computerized train tracking information for the numbered subway lines … performance data. Appropriately weight the performance statistics of the various lines and shuttles and promote full …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentState Comptroller DiNapoli Releases Municipal Audits
… a total of $184,474. Auditors also found that two taxing jurisdictions received $10,607 more than they should have … tentative budget includes appropriations for personnel services of $3.3 million for general, water and sewer funds … also project the village is underestimating personnel services by approximately $21,000 for the water and sewer …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… the agreed upon contract amount by $215,395. Long Beach City School District – Financial Management (Nassau …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… known as the AFR. The board of fire commissioners is responsible for overseeing the general management and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Opinion 95-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 95-2
… as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of Public Housing Law, §52. … cable television bill which is designated as a "franchise fee". You state that the city in which the cable company is …
https://www.osc.ny.gov/legal-opinions/opinion-95-2DiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… senior population growing, the state must ensure its own investments are reaching older adults who need help. A … Yorks senior population growing the state must ensure its own investments are reaching older adults who need help …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsDiNapoli Calls for Improvements to Capital Planning Process
… decades ago and is heavily used. It is in need of ongoing maintenance, repair or replacement, but the full scope of … recommended. "New York state should have a comprehensive assessment of the condition of the state's capital assets and … partnerships (P3). To improve New York's capital planning process, DiNapoli recommends: Establishing a statewide …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processState Agencies Bulletin No. 2208
… 361 of the Laws of 2022, which implemented the 2021 – 2026 Agreement between the State of New York and the Civil …
https://www.osc.ny.gov/state-agencies/state-agencies/2208-april-2024-increase-location-pay-and-mid-hudson-location-pay-employees-represented-civilState Agencies Bulletin No. 2215
… who are currently receiving Location Pay (Earnings Code LOC) and employees located in the counties of Dutchess, … 46, 66, 78, 79, and 98 who currently receive Earnings Code LOC or Earnings Code LMH, on or after the applicable … (Earnings Code) County April 2024 Amount Location Pay (LOC) NYC, Rockland, Nassau, Suffolk and Westchester $3,400 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2215-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2114
… Affected Employees All employees in Bargaining Units 02, 03, 04 and 47 represented by CSEA who meet the … Eligibility Criteria Employees in Bargaining Units 02, 03, 04 and 47 who currently receive LOC or LMH, on or … the April 2023 increases for employees in Bargaining Units 02, 03, 04 and 47 receiving Location Pay or Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2114-april-2023-increase-location-pay-and-mid-hudson-location-pay-employeesIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… AP as an adjustment voucher regardless of whether the grant award is open or closed with the federal agency or … on whether a different appropriation was used for the same grant or whether the federal agency allows a different grant to receive the refund. Often a federal agency will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsVI.2.C Budget Journal Transactions – VI. Budgets
… Within the Commitment Control (KK) module, budget journals are used to record the budget control records based upon the enacted budget and other authorizing legislation as well as project … Within the Commitment Control KK module budget journals are used to record the budget control records …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactions