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City of Troy – Budget Review (B22-5-7)
… should be reviewed by the Mayor and Council. The proposed water fund budget includes estimated revenues for metered water rents that were approximately $240,000 higher than our … agreements are settled in 2023. Be mindful of the legal requirement to maintain the tax levy increase to no more than …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7Website Accessibility
This Website complies with the Accessibility of WebBased Information and Applications published by the New York State Office of Information Technlogy Services
https://www.osc.ny.gov/help/website-accessibilityVillage of Hempstead -- Budget Review (B7-15-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7State Comptroller DiNapoli Releases School Audits
… District , Garrison Union Free School District , Great Neck Union Free School District , Lisbon Central School … 30 percent of the ensuing year’s appropriations. Great Neck Union Free School District – Fuel (Nassau County) The …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Cost-Saving Ideas: Minimizing Unemployment Insurance Costs
… provides a solid foundation for minimizing unemployment insurance costs. This policy, which requires periodic review, … CostSaving Ideas Minimizing Unemployment Insurance Costs …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsColesville-Windsor Fire District – Board Oversight (2025M-74)
… the audit period back to January 1, 2019 and forward to November 12, 2025 to review the status of Annual Financial Report (AFR) … to complete this training within 270 days of their first day in office. Furthermore, a member of a town board may not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74DiNapoli Op-Ed in Times Union
… op-ed from New York State Comptroller Thomas P. DiNapoli today. Commentary: A path to comprehensive state debt reform … an oped from New York State Comptroller Thomas P DiNapoli today …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… status of their transactions submitted through the EDSS in real time, including Approvals, Non-Approvals or Requests for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… “Adjustments”. Chartfield Coding Requirements Within the AP Adjustment Voucher there are two invoice lines, each with … after an appropriation has lapsed, see: Section 3 – AP Adjustment Voucher Overview – Lapsed Appropriations of … properly defaults to the current date upon entering the AP Adjustment Voucher into SFS and it should not be changed. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationState Comptroller DiNapoli Releases State Audits and Examinations
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Central New York Regional … Standards (2016-S-31) Auditors reviewed select operational and technical security controls over the protection of … Centro’s information security program for cardholder data and to help ensure it meets PCI requirements. Public Service …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsUnderstanding the Audit Process
… The State Comptroller evaluates the operations of New York State and New York City agencies and of public authorities. The … Comptroller periodically examines the fiscal affairs of New York State and New York City agencies …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processCity of Olean – Budget Review (B18-1-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and … City of Olean Budget Review B1811 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1City of Amsterdam – Budget Review (B23-5-4)
… deficits in the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. Local … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … fiscal year. Key Findings The significant revenue and expenditure projections in the 2023-24 proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4DiNapoli: Expansion of Farm-to-School Programs Depends on Innovation and Collaboration
… DiNapoli. DiNapoli released his report when he toured the Gov. George Clinton Elementary School garden in …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-expansion-farm-school-programs-depends-innovation-and-collaborationOpinion 96-17
… attending emergency medical service conference); (reimbursement of volunteer firefighters for tuition expenses … certain college courses) VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (expenses for attendance at … for the payment of all actual and necessary registration fees not in excess of ten dollars, all actual and necessary …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Far Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… New York State Comptroller Thomas P. DiNapoli and Queens District Attorney Richard A. Brown today announced that a self-described investor in … in a scheme that stole millions of dollars in city and state funding between 2005 and 2012 – money that was … State Comptroller Thomas P DiNapoli and Queens District Attorney Richard A Brown announced that a …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… The state Public Service Commission (PSC) is falling short in … Thomas P. DiNapoli. Auditors found regulators lacked the equipment to measure Internet speeds, used inaccurate … The state Public Service Commission PSC is falling short in …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… to the Town Supervisor (Supervisor) and New York State (NYS) agencies. During the audit period, clerk fee collections received totaled more than $2.4 million. The … Clerk concealed her misappropriation of collections by not recording collections or recording them for less than the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… §317.1 Background Whereas, Sections 74 and 374 of the Retirement and Social Security Law direct that the Comptroller, upon timely receipt of a written demand, shall hold a hearing to review and … in such manner as to protect equally the interests of the applicant and of the retirement system, it being the …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsNew York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… in Use of Telehealth Services Among Medicaid and Child Health Plus Beneficiaries in New York The COVID-19 pandemic … through electronic communication to improve a patient’s health.” Often, these services are performed through live … data on telehealth visits performed across all provider and service categories are unavailable, CMS data on …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021